HB 1692 -- Sales Tax on Coin-Operated Amusement Devices

Sponsor:  Cooper (120)

Currently, amusement devices and parts for amusement devices are
exempt from state and local sales tax if sales tax is paid on the
gross receipts derived from the use of the devices.  Beginning
September 1, 2006, this bill exempts amounts paid for the
temporary use of coin-operated amusement devices from state and
local sales tax and removes the exemption for the purchase of the
amusement devices and parts for the amusement devices.
Coin-operated amusement devices include video games, pinball
games, table games, and redemption games.

Missouri House of Representatives
93rd General Assembly, 2nd Regular Session
Last Updated November 29, 2006 at 9:44 am