HB 952 -- SALES TAX EXEMPTION ON HUNTING FEES AND SUPPLIES

SPONSOR:  Koller

COMMITTEE ACTION:  Voted "do pass" by the Committee on Agri-
Business by a vote of 17 to 0.

This bill exempts from state and local sales and use taxes all
admission fees charged for the hunting and taking of certain
game birds on licensed shooting areas and all sales of feed and
equipment used in the production of certain game birds by
licensed wildlife breeders.

FISCAL NOTE:  Loss to General Revenue Fund, School District
Trust Fund, Conservation Sales Tax Fund, and Parks and Soil
Sales Tax Fund of Unknown in FY 2000, FY 2001, and FY 2002.

PROPONENTS:  Supporters say that this bill is necessary to place
Missouri wildlife breeders on a level playing field with
breeders in others states who are already exempt from sales
tax.  This bill is one of the recommendations of the Joint
Interim Committee on Small Farms and Value-Added Agriculture
Programs.

Testifying for the bill was Representative Koller.

OPPONENTS:  There was no opposition voiced to the committee.

Roland Tackett, Legislative Analyst

HB 952 -- Sales Tax Exemption for Hunting Admission Fee and
Production of Game Birds

Sponsor:  Koller

This bill exempts from state and local sales and use taxes all
admission fees charged for the hunting and taking of certain
game birds on licensed shooting areas and all sales of feed and
equipment used in the production of certain game birds by
licensed wildlife breeders.