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Bill Summary · HB 2809

Summary of HB 2809 (2026) – Missouri

Purpose and Intent

  • HB 2809, sponsored by Representative Knight, would create a state and local sales and use tax exemption for campground rentals. The bill defines “campground” as a parcel of land (including buildings and other structures) with five or more campsites available for temporary living quarters used for recreation, camping, travel, or seasonal use, and includes recreational vehicle parks.
  • The exemption applies to fees or charges for the rental of lots, buildings, other structures, and amenities within a campground.

Key Provisions and Changes

  • New statutory exemption: Section 144.052 adds a campground-specific exemption from the Missouri sales and use tax regime (state and local) on rental charges for campground-related spaces and amenities.
  • Coverage scope:
    • Applies to campground lot rentals, RV/campsite rentals, building/structure rentals within campgrounds, and amenities offered by the campground.
    • The exemption is in addition to existing exemptions; it explicitly exempts these campground charges from both state and local sales taxes (as defined in other sections and local tax law).
  • Definitions:
    • A campground must have at least five campsites and be used for recreational, camping, travel, or seasonal use.
    • RV parks are included within the scope of qualifying campgrounds.
  • Effective date: August 28, 2026 (per fiscal note discussion), with legislative analysis noting the exemption would begin in late FY 2027 for nine months due to timing of implementation.

Who/What Would Be Affected

  • Campgrounds and RV parks matching the definition (at least five campsites, used for recreation/travel/seasonal use) and their customers.
  • Local governments and school districts funded by local sales taxes on campground rentals would experience revenue reductions as the exemption applies to local sales tax as well.
  • Potential indirect effects on campground-related small businesses and employees due to changes in campground pricing and competitiveness.

Procedural and Timeline Aspects

  • Legislative path: Referred to the Government Efficiency committee; public hearing held; committee-voted Do Pass; reported to the floor (as of the provided action history).
  • Fiscal note highlights:
    • State revenue impacts: Estimated loss in General Revenue beginning in FY 2027 (9 months of the year) ranging around $1.5 million for General Revenue in FY 2027, increasing to about $2.0 million in FY 2028 and remaining similar in FY 2029.
    • Local revenue impacts: Estimated loss to Local Sales Tax funds around $2.3 million in FY 2027 (9 months) and about $3.13 million annually in FY 2028 onward.
    • Other state funds (Education SDTF, Conservation, Parks, etc.) would also see losses in the low to mid six-figures to low seven-figures range annually starting in FY 2027.
  • Administrative considerations: Department of Revenue would need to update forms and systems; minor associated costs noted.

Notes and Public Commentary

  • The fiscal note acknowledges the exemption could reduce both state and local revenues and emphasizes potential impacts on local funding for schools, conservation, and parks.
  • Support and opposition testimonies were collected; supporters argue the exemption creates tax equity for campground long-term stays and improves competitiveness; some opponents raised concerns about revenue erosion and the breadth of the exemption, including potential effects on local governments and tax fairness.

Overall, HB 2809 seeks to normalize tax treatment for campground rentals (including RV sites and related amenities) with other long-term lodging by removing state and local sales tax from these charges, starting in late 2026/2027, with substantial projected revenue impacts to state and local governments.

Compiled from official sources — confirm details with the bill’s official record.

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