Section: 144.0054 Additional sales tax exemptions for various industries and political subdivisions. RSMO 144.054


Published: 2015

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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.



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