Missouri Revised Statutes
Chapter 144
Sales and Use Tax
←144.053
Section 144.054.1
144.057→
August 28, 2015
Additional sales tax exemptions for various industries and political subdivisions.
144.054. 1. As used in this section, the following terms mean:
(1) "Processing", any mode of treatment, act, or series of acts
performed upon materials to transform or reduce them to a different state
or thing, including treatment necessary to maintain or preserve such
processing by the producer at the production facility;
(2) "Recovered materials", those materials which have been diverted
or removed from the solid waste stream for sale, use, reuse, or recycling,
whether or not they require subsequent separation and processing.
2. In addition to all other exemptions granted under this chapter,
there is hereby specifically exempted from the provisions of sections
144.010 to 144.525 and 144.600 to 144.761, and from the computation of the
tax levied, assessed, or payable under sections 144.010 to 144.525 and
144.600 to 144.761, electrical energy and gas, whether natural, artificial,
or propane, water, coal, and energy sources, chemicals, machinery,
equipment, and materials used or consumed in the manufacturing, processing,
compounding, mining, or producing of any product, or used or consumed in
the processing of recovered materials, or used in research and development
related to manufacturing, processing, compounding, mining, or producing any
product. The exemptions granted in this subsection shall not apply to
local sales taxes as defined in section 32.085 and the provisions of this
subsection shall be in addition to any state and local sales tax exemption
provided in section 144.030.
3. In addition to all other exemptions granted under this chapter,
there is hereby specifically exempted from the provisions of sections
144.010 to 144.525 and 144.600 to 144.761, and section 238.235, and the
local sales tax law as defined in section 32.085, and from the computation
of the tax levied, assessed, or payable under sections 144.010 to 144.525
and 144.600 to 144.761, and section 238.235, and the local sales tax law as
defined in section 32.085, all utilities, machinery, and equipment used or
consumed directly in television or radio broadcasting and all sales and
purchases of tangible personal property, utilities, services, or any other
transaction that would otherwise be subject to the state or local sales or
use tax when such sales are made to or purchases are made by a contractor
for use in fulfillment of any obligation under a defense contract with the
United States government, and all sales and leases of tangible personal
property by any county, city, incorporated town, or village, provided such
sale or lease is authorized under chapter 100, and such transaction is
certified for sales tax exemption by the department of economic
development, and tangible personal property used for railroad
infrastructure brought into this state for processing, fabrication, or
other modification for use outside the state in the regular course of
business.
4. In addition to all other exemptions granted under this chapter,
there is hereby specifically exempted from the provisions of sections
144.010 to 144.525 and 144.600 to 144.761, and section 238.235, and the
local sales tax law as defined in section 32.085, and from the computation
of the tax levied, assessed, or payable under sections 144.010 to 144.525
and 144.600 to 144.761, and section 238.235, and the local sales tax law as
defined in section 32.085, all sales and purchases of tangible personal
property, utilities, services, or any other transaction that would
otherwise be subject to the state or local sales or use tax when such sales
are made to or purchases are made by a private partner for use in
completing a project under sections 227.600 to 227.669.
5. In addition to all other exemptions granted under this chapter,
there is hereby specifically exempted from the provisions of sections
144.010 to 144.525 and 144.600 to 144.761, and section 238.235, and the
local sales tax law as defined in section 32.085, and from the computation
of the tax levied, assessed, or payable under sections 144.010 to 144.525
and 144.600 to 144.761, and section 238.235, and the local sales tax law as
defined in section 32.085, all materials, manufactured goods, machinery and
parts, electrical energy and gas, whether natural, artificial or propane,
water, coal and other energy sources, chemicals, soaps, detergents,
cleaning and sanitizing agents, and other ingredients and materials
inserted by commercial or industrial laundries to treat, clean, and
sanitize textiles in facilities which process at least five hundred pounds
of textiles per hour and at least sixty thousand pounds per week.
(L. 2007 S.B. 30, A.L. 2009 H.B. 683, A.L. 2015 S.B. 20)
*Effective 10-16-15, see § 21.250. S.B. 20 was vetoed on July 10,
2015. The veto was overridden September 16, 2015.
2009
2007
2009
144.054. 1. As used in this section, the following terms mean:
(1) "Processing", any mode of treatment, act, or series of acts
performed upon materials to transform or reduce them to a different state or
thing, including treatment necessary to maintain or preserve such processing
by the producer at the production facility;
(2) "Recovered materials", those materials which have been diverted or
removed from the solid waste stream for sale, use, reuse, or recycling,
whether or not they require subsequent separation and processing.
2. In addition to all other exemptions granted under this chapter, there
is hereby specifically exempted from the provisions of sections 144.010 to
144.525 and 144.600 to 144.761, and from the computation of the tax levied,
assessed, or payable under sections 144.010 to 144.525 and 144.600 to 144.761,
electrical energy and gas, whether natural, artificial, or propane, water,
coal, and energy sources, chemicals, machinery, equipment, and materials used
or consumed in the manufacturing, processing, compounding, mining, or
producing of any product, or used or consumed in the processing of recovered
materials, or used in research and development related to manufacturing,
processing, compounding, mining, or producing any product. The exemptions
granted in this subsection shall not apply to local sales taxes as defined in
section 32.085 and the provisions of this subsection shall be in addition to
any state and local sales tax exemption provided in section 144.030.
3. In addition to all other exemptions granted under this chapter, there
is hereby specifically exempted from the provisions of sections 144.010 to
144.525 and 144.600 to 144.761, and section 238.235, and the local sales tax
law as defined in section 32.085, and from the computation of the tax levied,
assessed, or payable under sections 144.010 to 144.525 and 144.600 to
144.761, and section 238.235, and the local sales tax law as defined in
section 32.085, all utilities, machinery, and equipment used or consumed
directly in television or radio broadcasting and all sales and purchases of
tangible personal property, utilities, services, or any other transaction that
would otherwise be subject to the state or local sales or use tax when such
sales are made to or purchases are made by a contractor for use in
fulfillment of any obligation under a defense contract with the United States
government, and all sales and leases of tangible personal property by any
county, city, incorporated town, or village, provided such sale or lease is
authorized under chapter 100, and such transaction is certified for sales tax
exemption by the department of economic development, and tangible personal
property used for railroad infrastructure brought into this state for
processing, fabrication, or other modification for use outside the state in
the regular course of business.
4. In addition to all other exemptions granted under this chapter, there
is hereby specifically exempted from the provisions of sections 144.010 to
144.525 and 144.600 to 144.761, and section 238.235, and the local sales tax
law as defined in section 32.085, and from the computation of the tax levied,
assessed, or payable under sections 144.010 to 144.525 and 144.600 to
144.761, and section 238.235, and the local sales tax law as defined in
section 32.085, all sales and purchases of tangible personal property,
utilities, services, or any other transaction that would otherwise be subject
to the state or local sales or use tax when such sales are made to or
purchases are made by a private partner for use in completing a project under
sections 227.600 to 227.669.
2007
144.054. 1. As used in this section, the following terms mean:
(1) "Processing", any mode of treatment, act, or series of acts
performed upon materials to transform or reduce them to a different state
or thing, including treatment necessary to maintain or preserve such
processing by the producer at the production facility;
(2) "Recovered materials", those materials which have been diverted
or removed from the solid waste stream for sale, use, reuse, or recycling,
whether or not they require subsequent separation and processing.
2. In addition to all other exemptions granted under this chapter,
there is hereby specifically exempted from the provisions of sections
144.010 to 144.525 and 144.600 to 144.761, and from the computation of the
tax levied, assessed, or payable under sections 144.010 to 144.525 and
144.600 to 144.761, electrical energy and gas, whether natural, artificial,
or propane, water, coal, and energy sources, chemicals, machinery,
equipment, and materials used or consumed in the manufacturing, processing,
compounding, mining, or producing of any product, or used or consumed in
the processing of recovered materials, or used in research and development
related to manufacturing, processing, compounding, mining, or producing any
product. The exemptions granted in this subsection shall not apply to
local sales taxes as defined in section 32.085, RSMo, and the provisions of
this subsection shall be in addition to any state and local sales tax
exemption provided in section 144.030.
3. In addition to all other exemptions granted under this chapter,
there is hereby specifically exempted from the provisions of sections
144.010 to 144.525 and 144.600 to 144.761, and section 238.235, RSMo, and
the local sales tax law as defined in section 32.085, RSMo, and from the
computation of the tax levied, assessed, or payable under sections 144.010
to 144.525 and 144.600 to 144.761, and section 238.235, RSMo, and the local
sales tax law as defined in section 32.085, RSMo, all utilities, machinery,
and equipment used or consumed directly in television or radio broadcasting
and all sales and purchases of tangible personal property, utilities,
services, or any other transaction that would otherwise be subject to the
state or local sales or use tax when such sales are made to or purchases
are made by a contractor for use in fulfillment of any obligation under a
defense contract with the United States government, and all sales and
leases of tangible personal property by any county, city, incorporated
town, or village, provided such sale or lease is authorized under chapter
100, RSMo, and such transaction is certified for sales tax exemption by the
department of economic development, and tangible personal property used for
railroad infrastructure brought into this state for processing,
fabrication, or other modification for use outside the state in the regular
course of business.
Top
Missouri General Assembly
Copyright © Missouri Legislature, all rights reserved.