HB 1443 -- SALES AND USE TAX EXEMPTIONS (Koller)

This bill exempts from state and local sales and use taxes:

(1)  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;

(2)  All sales of merchandise for use in the final disposition
of a dead human body and all sales of merchandise for use in or
in connection with a funeral, burial, or cremation service for a
dead human body; and

(3)  All sales of clothing with a retail value of less than
$500, including footwear but excluding jewelry, which is
intended to be worn on a person.

FISCAL NOTE:  Estimated Net Loss to General Revenue Fund of
$125,426,019 to $125,526,019 in FY 2001, $196,537,004 to
$196,637,004 in FY 2002, and $205,297,179 to $205,397,179 in FY
2003.  Estimated Net Loss to School District Trust Fund of
$41,808,673 to $41,908,673 in FY 2001, $65,512,335 to
$65,612,335 in FY 2002, and $68,432,393 to $68,532,393 in FY
2003.  Estimated Net Loss to Conservation Fund of $5,226,084 to
$5,326,084 in FY 2001, $8,189,042 to $8,289,042 in FY 2002, and
$8,554,049 to $8,654,049 in FY 2003.  Estimated Net Loss to
Parks and Soil Fund of $4,180,868 to $4,280,868 in FY 2001,
$6,551,233 to $6,651,233 in FY 2002, and $6,843,239 to
$6,943,239 in FY 2003.

HB 1443 -- SALES TAX EXEMPTION FOR HUNTING ADMISSION FEE AND
PRODUCTION OF GAME BIRDS

SPONSOR:  Koller

COMMITTEE ACTION:  Voted "do pass" by the Committee on Agri--
Business by a vote of 16 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 is Unknown in FY 2001, FY 2002, and FY 2003.

PROPONENTS:  Supporters say that the exemption from paying
appropriate taxes on admission fees to hunt and feed and
equipment to raise game birds is fair and consistent with other
statutory exemptions.

Testifying for the bill were Representative Koller; and Missouri
Wildlife Breeders Association.

OPPONENTS:  There was no opposition voiced to the committee.

Roland Tackett, Legislative Analyst

HB 1443 -- 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.