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SB 1645

SB 1645 - This act authorizes a state and local sales and use tax exemption for the rental of lots, buildings, other structures, and amenities in a campground. This act is identical to HB 2809 (2026) and to a provision in SCS/HB 1707 (2026), SCS/HCS/HB 1883 (2026), and SCS/HCS/HB 3308 (2026). JOSH NORBERG

2026 Regular Session Introduced by Brad Hudson

SB 1645 exempts campground rentals from Missouri sales tax, reducing state revenue while lowering costs for camping recreation users.

Second Read and Referred S Economic and Workforce Development Committee
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Bill Summary · SB 1645

Legislative bill overview

SB 1645 proposes to exempt campground rentals from Missouri's sales tax. The bill would allow individuals and families to rent camping spaces at established campgrounds without paying the standard state sales tax that currently applies to these transactions.

Why is this important

This exemption could reduce vacation costs for camping enthusiasts and potentially stimulate demand for campground services and rural tourism. However, it would also reduce state tax revenue, which funds education, infrastructure, and other public services—requiring either budget cuts or revenue adjustments elsewhere.

Potential points of contention

  • Revenue impact: The state loses tax revenue from an activity that primarily benefits middle and upper-income leisure consumers, while essential services may require funding
  • Equity concerns: A sales tax exemption for campgrounds may appear inequitable compared to other forms of lodging (hotels, vacation rentals), which currently remain taxed
  • Rural vs. urban benefit: The exemption disproportionately benefits residents near campground facilities and those with discretionary income for camping vacations, potentially favoring certain regions

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

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