Missouri—Sales and Use Tax: Guided Fly Fishing Trips Not Taxable as “Place of Amusement, Entertainment or Recreation”
Missouri: A corporation was not liable for the Missouri sales and use tax on fees paid by its customers for the taxpayer’s guided fly fishing trips as the taxpayer was neither a place of amusement nor did it control the place of amusement. In this matter, the taxpayer admitted that it did not offer classes,…