Authorizes a sales tax exemption for campground rentals

SB 1645 exempts rental fees for campsites, buildings, and amenities at campgrounds from Missouri's state and local sales taxes. The bill defines a "campground" as any property with five or more campsites used for recreation, travel, or seasonal stays, including RV parks. This change directly affects campground operators, who would no longer collect or pay sales tax on these rental charges. The exemption applies to fees under existing tax laws (sections 144.010-144.525 and local sales tax rules), adding to other current tax exemptions. The bill is currently under review by the Senate Economic and Workforce Development Committee.