Missouri Taxes Yoga; Some Claim Religious Exemption Should Apply

Missouri's sales tax statute (MRS 144.020) imposes a 4% tax on admission or fees paid to "any place of amusement, entertainment or recreation, games and athletic events." According to reports today from AP and Columbia's Missourian, state Department of Revenue officials have notified yoga and Pilates centers that beginning Nov. 1 they have to collect the tax. Yoga instructors, however, say that they should be exempt. Some argue that it would be unconstitutional to tax yoga because it is a spiritual practice with roots in ancient Indian meditation. MRS 144.030(2)(19) exempts sales by religious institutions from sales tax. A Missouri Revenue Department spokesman said it will consider religious exemptions on a case-by-case basis.