Missouri 2024 Regular Session

Missouri House Bill HB2360

Introduced
1/9/24  

Caption

Authorizes a sales tax exemption for boat docks

Impact

If enacted, HB2360 would amend existing tax laws related to sales tax collection and exemptions. It would potentially decrease state revenue from sales taxes since boat docks will no longer be subject to taxation. Proponents argue that this economic incentive will ultimately lead to greater economic benefits through job creation and increased business activity within the marine sector. Supporters see this as an important step toward promoting recreational activities and enhancing the quality of life for residents who enjoy outdoor water-related activities.

Summary

House Bill 2360 proposes a sales tax exemption specifically for boat docks. This legislation aims to alleviate the cost burden on individuals or businesses constructing boat docks, thereby encouraging investments in recreational infrastructure. The exemption is expected to spur economic activities associated with the boating industry, which could contribute to local economies through increased tourism and consumer spending. By removing the sales tax from boat dock purchases, the bill presents an attractive incentive for residents and businesses involved in maritime recreation.

Contention

The introduction of HB2360 may face opposition from fiscal conservatives who express concern over the implications of tax exemptions on state revenue. Some legislators worry that while the bill aims to boost the boating industry, it could result in a significant loss of revenue that would affect other critical public services funded through sales tax. Moreover, questions regarding the longevity of the economic benefits associated with such an exemption might arise, prompting debates on whether the anticipated growth in the boating and recreational sector would indeed offset the immediate financial impacts on state funds.

Companion Bills

No companion bills found.

Previously Filed As

MO HB945

Authorizes a sales tax exemption for boat dock rentals

MO SB513

Authorizes a sales tax exemption for boat docks

MO HB744

Authorizes sales tax exemptions for diapers and infant formula

MO HB1136

Authorizes sales tax exemptions of the retail sale of food and certain necessary personal hygiene products

MO HB351

Authorizes a sales tax exemption for the purchase of diapers and feminine hygiene products

MO HB154

Provides a sales tax exemption for sales of certain medical devices

MO HB1141

Provides a sales tax exemption for certain used tangible personal property

MO SB73

Authorizes sales tax exemptions for certain purchases

MO HB749

Exempts sales of new and used firearms from sales tax

MO HB876

Adds cities to the list of cities authorized to impose a public safety sales tax

Similar Bills

No similar bills found.