Section: 144.0518 Exemption for machines or parts for machines used in a commercial, coin-operated amusement and vending business. RSMO 144.518


Published: 2015

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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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