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ASTA Advices on Missouri TaxJanuary 7, 2010 By: George Dooley
ASTA is advising members of changes to a Missouri tax on sale of amusement, theater and recreation admissions. ASTA says that as a result of a recent decision of the Supreme Court of Missouri, the state has changed the way it applies its tax on the sale of amusement, theater and recreation admissions.
If the travel agency or tour operator acquires the tickets for resale, there are complex requirements for registration, collection and payment of the tax. However, those requirements do not apply to businesses that act as ticket agents rather than as resellers. ASTA members may avoid the tax and registration/reporting requirements by selling admissions in Missouri only as an "agent."
Read the full alert on www.ASTA.org