WE, THE PEOPLE OF MISSOURI, HEREBY EXPRESS OUR CONCERN OVER THE STATE OF MISSOURI’S PRACTICE OF CHARGING SALES TAX ON DANCE LESSONS UNDER ITS LAW TAXING FEES FOR “ENTERTAINMENT”.  A DANCE STUDIO IS NOT A “PLACE OF ENTERTAINMENT OR RECREATION.” DANCE STUDIOS ARE EDUCATIONAL INSTITUTIONS, WHERE INSTRUCTORS EDUCATE STUDENTS IN THE CENTURIES-OLD ART FORM OF DANCE. INSTRUCTION AND LEARNING, NOT ENTERTAINMENT, IS PROVIDED AT THESE PLACES OF EDUCATION.  IN AN EFFORT TO PRESERVE AND MAINTAIN THIS VALUABLE ART FORM, THIS PETITION SEEKS TO SUPPORT A BILL THAT WILL PROVIDE AN EXEMPTION TO SALES TAX ON DANCE LESSONS.  THANK YOU.