Missouri 2026 Regular Session

Missouri House Bill HB2809

Introduced
1/7/26  
Refer
3/31/26  

Caption

Authorizes a sales and use tax exemption for campground rentals

Impact

By exempting campground rentals from sales tax, HB2809 seeks to promote recreational activities and economic activity within the camping industry. This could have positive implications for businesses that operate campgrounds, potentially attracting more visitors and boosting local economies in areas where such facilities are present. Consequently, the bill encourages the appeal of outdoor recreational activities as a viable option for families and individuals looking for affordable vacation opportunities.

Summary

House Bill 2809 aims to amend Chapter 144 of the Revised Statutes of Missouri by introducing a sales and use tax exemption specifically for rentals of campgrounds. The bill defines a 'campground' as any land where five or more campsites are available for temporary living, including recreational vehicle parks. The proposed changes would exempt campground rental fees from various sales tax provisions, thereby providing financial relief to campground operators and patrons alike.

Contention

One of the notable points of contention surrounding HB2809 includes the potential impact on local tax revenues. Opponents may argue that while the bill seeks to offer benefits to campsite owners and users, it simultaneously reduces tax income that local governments rely on. There exists a balance to be struck between stimulating local tourism and preserving the financial resources available to municipalities. Stakeholders will need to carefully weigh the long-term consequences of such tax exemptions against the immediate economic benefits seen in the camping sector.

Companion Bills

No companion bills found.

Previously Filed As

MO SB185

Authorizes a sales tax exemption for certain broadband equipment

MO SB245

Authorizes a sales tax exemption for certain property sold at auction

MO SB329

Authorizes a sales tax exemption for certain vitamins

MO SB496

Authorizes a sales tax exemption for certain hygiene products

MO SB37

Authorizes a sales tax exemption for feminine hygiene products

MO SB819

Authorizes a sales tax exemption for feminine hygiene products

MO SB573

Modifies a sales tax exemption for the sale of certain medical devices

MO SB57

Modifies provisions relating to sales tax exemptions

MO SB393

Specifies that ATVs used for any agricultural purpose shall be considered farm machinery and equipment for purposes of a sales tax exemption

MO SB659

Authorizes a state and local sales tax exemption for food

Similar Bills

No similar bills found.