Section 144.051

Title X TAXATION AND REVENUE

Chapter 144

Effective - 28 Aug 2022   

  *144.051.  2026 FIFA World Cup soccer tournament, charges for admission not subject to state and local sales tax. — Beginning June 1, 2026, and ending July 31, 2026, in addition to the exemptions granted pursuant to the provisions of section 144.030, there is hereby exempted from the provisions of and the computation of the tax levied, assessed or payable pursuant to this chapter and the local sales tax law as defined in section 32.085, and section 238.235, all charges for admissions, as defined in section 144.010, to any of the matches of the 2026 FIFA World Cup soccer tournament which are held in any county with more than seven hundred thousand but fewer than eight hundred thousand inhabitants.

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(L. 2022 H.B. 1606 merged with S.B. 652)

*Revisor's Note:  This section was amended identically by both H.B. 1606 and S.B. 652, 2022.  In 2023, H.B. 1606 was declared unconstitutional (see annotation below).  The S.B. 652 language remains in effect.

(2023) The inclusion of Section 67.2300 in H.B. 1606 from 2022 declared unconstitutional as violating the single subject rule of Article III, § 23 of the Missouri Constitution.  The remaining provisions of H.B. 1606 could not be severed and the bill is declared invalid in its entirety.  Byrd, et al. v. State of Missouri, et al., 679 S.W.3d 492 (Mo.banc).