Section 660.425

Title XL ADDITIONAL EXECUTIVE DEPARTMENTS

Chapter 660

Effective - 26 Jun 2009, 3 histories, see footnote   (history) 

  660.425.  Home services providers tax imposed, definitions. — 1. In addition to all other fees and taxes required or paid, a tax is hereby imposed upon in-home services providers for the privilege of providing in-home services under chapter 208, RSMo. The tax is imposed upon payments received by an in-home services provider for the provision of in-home services under chapter 208, RSMo.

  2. For purposes of sections 660.425 to 660.465, the following terms shall mean:

  (1) "Engaging in the business of providing in-home services", all payments received by an in-home services provider for the provision of in-home services under chapter 208, RSMo;

  (2) "In-home services", homemaker services, personal care services, chore services, respite services, consumer-directed services, and services, when provided in the individual's home and under a plan of care created by a physician, necessary to keep children out of hospitals. "In-home services" shall not include home health services as defined by federal and state law;

  (3) "In-home services provider", any provider or vendor, as defined in section 208.900, RSMo, of compensated in-home services under chapter 208, RSMo, and under a provider agreement or contracted with the department of social services or the department of health and senior services.

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(L. 2009 H.B. 740 merged with S.B. 307)

Effective 6-26-09 (H.B. 740); 8-28-09 (S.B. 307)

Expires 9-01-11