Missouri Senate

Introduced

FITNESS FACILITIES, GYMNASIUMS, AND DANCE STUDIOS (144.03)

This act creates a state and local sales and use tax exemption for the amounts paid for classes or membership at a fitness facility, gymnasium, or dance studio. This provision takes effect January 1, 2016.

DATA STORAGE CENTERS (144.810)

This act provides state and local sales and use tax exemptions for all machinery, equipment, computers, electrical energy, gas, water and other utilities, including telecommunication and internet services, used in new data storage center facilities. The act also provides a state and local sales and use tax exemption for purchases of tangible personal property for the construction of a new data storage center facility. In order to receive the sales tax exemption provided for new data storage center facilities, an application must be made to the Department of Economic Development for certification. Such application must show that the project will result in at least thirty-seven million dollars of new facility investment and create at least thirty new jobs with wages of at least 150 percent of the county average wage over a three year period.

The act also creates a state and local sales and use tax exemption for existing data storage center facilities for all machinery, equipment, computers, electrical energy, gas, water and other utilities, including telecommunication and internet services. The exemption will only apply to the increase in expenditures for utilities over the previous year's expenditures. The exemptions for tangible property will be available only on the increase in expenditures over the average of the previous three years expenditures. In order to receive the sales tax exemption provided for existing data storage center facilities, an application must be made to the Department of Economic Development for certification. Such application must show that the project will result in at least five million dollars of new facility investment over a one year period and create at least five new jobs with wages of at least 150 percent of the county average wage over a two year period.

The Department of Economic Development and the Department of Revenue are authorized to conduct random audits to ensure compliance with the requirements for state and local sales and use tax exemptions authorized under the act.

The data storage centers provision is similar to SB 633 (2014), HB 1444 (2014), HB 1502 (2014), SB 46 (2013), SB 394 (2013), HB 222 (2013). This provision is similar to provisions contained in HB 1498 (2014), HCS/HB 1501 (2014), HCS#2/SCS/SB 777 (2014), SS/SCS/SB 120 (2013), HCS/HB 698 (2013), HCS/SB 23 (2013), HCS/SS/SCS/SB 83 (2013), HCS/SB 112 (2013), SCS/SB 584 (2012), SB 8 (1st Ex. Session), SB 217 (2011), and SB 868 (2010).

MIKE HAMMANN