Missouri Revised Statutes
Chapter 144
Sales and Use Tax
←144.517
Section 144.518.1
144.525→
August 28, 2015
Exemption for machines or parts for machines used in a commercial, coin-operated amusement and vending business.
144.518. 1. In addition to the exemptions granted pursuant to section
144.030, there is hereby specifically exempted from the provisions of
sections 144.010 to 144.525, sections 144.600 to 144.761, sections 190.335 to
190.337, section 238.235, section 238.236, section 238.410, section 321.242,
section 573.505, section 644.032, and any local sales tax law as defined in
section 32.085, and from the computation of the tax levied, assessed or
payable pursuant to sections 144.010 to 144.525, sections 144.600 to 144.761,
sections 190.335 to 190.337, section 238.235, section 238.236, section
238.410, section 321.242, section 573.505, section 644.032, and any local
sales tax law as defined in section 32.085, coin-operated amusement devices
and parts for such devices purchased prior to September 1, 2007, where sales
tax is paid on the gross receipts derived from the use of such devices.
2. Beginning September 1, 2007, in addition to any other exemption
provided by law, there is hereby specifically exempted from the provisions of
sections 144.010 to 144.525, sections 144.600 to 144.761, sections 190.335 to
190.337, section 238.235, section 238.236, section 238.410, section 321.242,
section 573.505, section 644.032, and any local sales tax law as defined in
section 32.085, and from the computation of the tax levied, assessed, or
payable pursuant to sections 144.010 to 144.525, sections 144.600 to 144.761,
sections 190.335 to 190.337, section 238.235, section 238.236, section
238.410, section 321.242, section 573.505, section 644.032, and any local
sales tax law as defined in section 32.085, amounts paid for the temporary use
of a coin-operated amusement device.
3. As used in this section, "coin-operated amusement device" means a
device accepting payment or items representing payments to allow one or more
users temporary use of the device for entertainment or amusement purposes.
Examples of coin-operated amusement devices include, but are not limited to,
video games, pinball games, table games such as billiards and air hockey, and
redemption games such as the claw and skee ball that may award prizes of
tangible personal property.
4. In addition to any other exemptions provided by law, there is hereby
specifically exempted from the provisions of sections 144.010 to 144.525,
sections 144.600 to 144.761, sections 190.335 to 190.337, section 238.235,
section 238.236, section 238.410, section 321.242, section 573.505, section
644.032, and any local sales tax law as defined in section 32.085, and from
the computation of the tax levied, assessed, or payable pursuant to sections
144.010 to 144.525, sections 144.600 to 144.761, sections 190.335 to 190.337,
section 238.235, section 238.236, section 238.410, section 321.242, section
573.505, section 644.032, and any local sales tax law as defined in section
32.085, vending machines or parts for vending machines used in a commercial
vending business where sales tax is paid on the gross receipts derived from
such vending machines.
(L. 1999 H.B. 516, A.L. 2005 H.B. 186 merged with S.B. 431, A.L. 2007
S.B. 30)
2005
1999
2005
144.518. In addition to the exemptions granted pursuant to section
144.030, there is hereby specifically exempted from the provisions of
sections 66.600 to 66.635, RSMo, sections 67.391 to 67.395, RSMo, sections
67.500 to 67.545, RSMo, section 67.547, RSMo, sections 67.550 to 67.594,
RSMo, sections 67.665 to 67.667, RSMo, sections 67.671 to 67.685, RSMo,
sections 67.700 to 67.727, RSMo, section 67.729, RSMo, sections 67.730 to
67.739, RSMo, sections 67.1000 to 67.1012, RSMo, section 82.850, RSMo,
sections 92.325 to 92.340, RSMo, sections 92.400 to 92.421, RSMo, sections
94.500 to 94.570, RSMo, section 94.577, RSMo, sections 94.600 to 94.655,
RSMo, section 94.660, RSMo, sections 94.700 to 94.755, RSMo, sections
94.800 to 94.825, RSMo, section 94.830, RSMo, sections 94.850 to 94.857,
RSMo, sections 94.870 to 94.881, RSMo, section 94.890, RSMo, sections
144.010 to 144.525, and sections 144.600 to 144.761, sections 190.335 to
190.337, RSMo, sections 238.235 and 238.410, RSMo, section 321.242, RSMo,
section 573.505, RSMo, and section 644.032, RSMo, and from the computation
of the tax levied, assessed or payable pursuant to sections 66.600 to
66.635, RSMo, sections 67.391 to 67.395, RSMo, sections 67.500 to 67.545,
RSMo, section 67.547, RSMo, sections 67.550 to 67.594, RSMo, sections
67.665 to 67.667, RSMo, sections 67.671 to 67.685, RSMo, sections 67.700 to
67.727, RSMo, section 67.729, RSMo, sections 67.730 to 67.739, RSMo,
sections 67.1000 to 67.1012, RSMo, section 82.850, RSMo, sections 92.325 to
92.340, RSMo, sections 92.400 to 92.421, RSMo, sections 94.500 to 94.570,
RSMo, section 94.577, RSMo, sections 94.600 to 94.655, RSMo, section
94.660, RSMo, sections 94.700 to 94.755, RSMo, sections 94.800 to 94.825,
RSMo, section 94.830, RSMo, sections 94.850 to 94.857, RSMo, sections
94.870 to 94.881, RSMo, section 94.890, RSMo, sections 144.010 to 144.525,
sections 144.600 to 144.761, sections 190.335 to 190.337, RSMo, sections
238.235 and 238.410, RSMo, section 321.242, RSMo, section 573.505, RSMo,
and section 644.032, RSMo, machines or parts for machines used in a
commercial, coin-operated amusement and vending business where sales tax is
paid on the gross receipts derived from the use of commercial,
coin-operated amusement and vending machines.
1999
144.518. In addition to the exemptions granted pursuant to section
144.030, there is hereby specifically exempted from the provisions of
sections 66.600 to 66.635, RSMo, sections 67.391 to 67.395, RSMo, sections
67.500 to 67.545, RSMo, section 67.547, RSMo, sections 67.550 to 67.594,
RSMo, sections 67.665 to 67.667, RSMo, sections 67.671 to 67.685, RSMo,
sections 67.700 to 67.727, RSMo, section 67.729, RSMo, sections 67.730 to
67.739, RSMo, sections 67.1000 to 67.1012, RSMo, sections 92.325 to 92.340,
RSMo, sections 92.400 to 92.421, RSMo, sections 94.500 to 94.570, RSMo,
section 94.577, RSMo, sections 94.600 to 94.655, RSMo, section 94.660,
RSMo, sections 94.700 to 94.755, RSMo, sections 94.800 to 94.825, RSMo,
section 94.830, RSMo, sections 94.850 to 94.857, RSMo, sections 94.870 to
94.881, RSMo, section 94.890, RSMo, sections 144.010 to 144.525, and
sections 144.600 to 144.761, sections 190.335 to 190.337, RSMo, sections*
238.235 and 238.410, RSMo, section 321.242, RSMo, section 573.505, RSMo,
and section 644.032, RSMo, and from the computation of the tax levied,
assessed or payable pursuant to sections 66.600 to 66.635, RSMo, sections
67.391 to 67.395, RSMo, sections 67.500 to 67.545, RSMo, section 67.547,
RSMo, sections 67.550 to 67.594, RSMo, sections 67.665 to 67.667, RSMo,
sections 67.671 to 67.685, RSMo, sections 67.700 to 67.727, RSMo, section
67.729, RSMo, sections 67.730 to 67.739, RSMo, sections 67.1000 to 67.1012,
RSMo, sections 92.325 to 92.340, RSMo, sections 92.400 to 92.421, RSMo,
sections 94.500 to 94.570, RSMo, section 94.577, RSMo, sections 94.600 to
94.655, RSMo, section 94.660, RSMo, sections 94.700 to 94.755, RSMo,
sections 94.800 to 94.825, RSMo, section 94.830, RSMo, sections 94.850 to
94.857, RSMo, sections 94.870 to 94.881, RSMo, section 94.890, RSMo,
sections 144.010 to 144.525, sections 144.600 to 144.761, sections 190.335
to 190.337, RSMo, sections 238.235 and 238.410, RSMo, section 321.242,
RSMo, section 573.505, RSMo, and section 644.032, RSMo, machines or parts
for machines used in a commercial, coin-operated amusement and vending
business where sales tax is paid on the gross receipts derived from the use
of commercial, coin-operated amusement and vending machines.
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