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Missouri House Bill HB2382

Missouri 2022 Regular Session

Missouri House Bill HB2382 Compare Versions

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11 SECONDREGULARSESSION
2-[PERFECTED]
32 HOUSECOMMITTEESUBSTITUTEFOR
43 HOUSEBILLNO.2382
54 101STGENERALASSEMBLY
6-4964H.02P DANARADEMANMILLER,ChiefClerk
5+4964H.02C DANARADEMANMILLER,ChiefClerk
76 ANACT
87 Torepealsections144.010,144.1021,419.020,and419.040,RSMo,andsection144.011as
98 enactedbysenatebillsnos.153&97,onehundredfirstgeneralassembly,firstregular
109 session,andsection144.011asenactedbyhousebillno.1831,ninety-ninthgeneral
1110 assembly,secondregularsession,andtoenactinlieuthereoffivenewsections
1211 relatingtolodgingestablishments.
1312 BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows:
1413 SectionA.Sections144.010,144.1021,419.020,and419.040,RSMo,andsection
1514 2144.011asenactedbysenatebillsnos.153&97,onehundredfirstgeneralassembly,first
1615 3regularsession,andsection144.011asenactedbyhousebillno.1831,ninety-ninthgeneral
1716 4assembly,secondregularsession,arerepealedandfivenewsectionsenactedinlieuthereof,
1817 5tobeknownassections144.010,144.011,144.1021,419.020,and419.040,toreadas
1918 6follows:
2019 144.010.1.Thefollowingwords,terms,andphraseswhenusedinsections144.010
2120 2to144.525havethemeaningsascribedtotheminthissection,exceptwhenthecontext
2221 3indicatesadifferentmeaning:
2322 4 (1)"Admission"includesseatsandtables,reservedorotherwise,andothersimilar
2423 5accommodationsandchargesmadethereforandamountpaidforadmission,exclusiveofany
2524 6admissiontaximposedbythefederalgovernmentorbysections144.010to144.525;
2625 7 (2)"Business"includesanyactivityengagedinbyanyperson,orcausedtobe
2726 8engagedinbyhim,withtheobjectofgain,benefitoradvantage,eitherdirectorindirect,and
2827 9theclassificationofwhichbusinessisofsuchcharacterastobesubjecttothetermsof
2928 10sections144.010to144.525.Apersonis"engaginginbusiness"inthisstateforpurposesof
29+11sections144.010to144.525ifsuchpersonengagesinbusinessactivitieswithinthisstateor
3030 EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis
31-intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 11sections144.010to144.525ifsuchpersonengagesinbusinessactivitieswithinthisstateor
32-12maintainsaplaceofbusinessinthisstateundersection144.605.Theisolatedoroccasional
31+intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 12maintainsaplaceofbusinessinthisstateundersection144.605.Theisolatedoroccasional
3332 13saleoftangiblepersonalproperty,service,substance,orthing,byapersonnotengagedin
3433 14suchbusiness,doesnotconstituteengaginginbusinesswithinthemeaningofsections
3534 15144.010to144.525unlessthetotalamountofthegrossreceiptsfromsuchsales,exclusiveof
3635 16receiptsfromthesaleoftangiblepersonalpropertybypersonswhichpropertyissoldinthe
3736 17courseofthepartialorcompleteliquidationofahousehold,farmornonbusinessenterprise,
3837 18exceedsthreethousanddollarsinanycalendaryear.Theprovisionsofthissubdivisionshall
3938 19notbeconstruedtomakeanysaleofpropertywhichisexemptfromsalestaxorusetaxon
4039 20June1,1977,subjecttothattaxthereafter;
4140 21 (3)"Captivewildlife",includesbutisnotlimitedtoexoticpartridges,graypartridge,
4241 22northernbobwhitequail,ring-neckedpheasant,captivewaterfowl,captivewhite-taileddeer,
4342 23captiveelk,andcaptivefurbearersheldunderpermitissuedbytheMissouridepartmentof
4443 24conservationforhuntingpurposes.Theprovisionsofthissubdivisionshallnotapplytosales
4544 25taxonaharvestedanimal;
4645 26 (4)"Grossreceipts",exceptasprovidedinsection144.012,meansthetotalamountof
4746 27thesalepriceofthesalesatretailincludinganyservicesotherthanchargesincidenttothe
4847 28extensionofcreditthatareapartofsuchsalesmadebythebusinesseshereinreferredto,
4948 29capableofbeingvaluedinmoney,whetherreceivedinmoneyorotherwise;exceptthat,the
5049 30termgrossreceiptsshallnotincludethesalepriceofpropertyreturnedbycustomerswhenthe
5150 31fullsalepricethereofisrefundedeitherincashorbycredit.Indetermininganytaxdueunder
5251 32sections144.010to144.525onthegrossreceipts,chargesincidenttotheextensionofcredit
5352 33shallbespecificallyexempted.Forthepurposesofsections144.010to144.525thetotal
5453 34amountofthesalepriceabovementionedshallbedeemedtobetheamountreceived.Itshall
5554 35alsoincludetheleaseorrentalconsiderationwheretherighttocontinuouspossessionoruse
5655 36ofanyarticleoftangiblepersonalpropertyisgrantedunderaleaseorcontractandsuch
5756 37transferofpossessionwouldbetaxableifoutrightsaleweremadeand,insuchcases,the
5857 38sameshallbetaxableasifoutrightsaleweremadeandconsideredasasaleofsucharticle,
5958 39andthetaxshallbecomputedandpaidbythelesseeupontherentalspaid.Thetermgross
6059 40receiptsshallnotincludeusualandcustomarydeliverychargesthatarestatedseparatelyfrom
6160 41thesaleprice;
6261 42 (5)"Instructionalclass",includesanyclass,lesson,orinstructionintendedorusedfor
6362 43teaching;
6463 44 (6)"Livestock",cattle,calves,sheep,swine,ratitebirds,includingbutnotlimitedto,
6564 45ostrichandemu,aquaticproductsasdescribedinsection277.024,llamas,alpaca,buffalo,
6665 46bison,elkdocumentedasobtainedfromalegalsourceandnotfromthewild,goats,horses,
6766 47otherequine,honeybees,orrabbitsraisedinconfinementforhumanconsumption;
6867 HCSHB2382 2 48 (7)"Motorvehicleleasingcompany"shallbeacompanyobtainingapermitfromthe
6968 49directorofrevenuetooperateasamotorvehicleleasingcompany.Notallpersonsrentingor
7069 50leasingtrailersormotorvehiclesneedtoobtainsuchapermit;however,nopersonfailingto
7170 51obtainsuchapermitmayavailitselfoftheoptionaltaxprovisionsofsubsection5ofsection
7271 52144.070,ashereinafterprovided;
7372 53 (8)"Person"includesanyindividual,firm,copartnership,jointadventure,
7473 54association,corporation,municipalorprivate,andwhetherorganizedforprofitornot,
7574 55state,county,politicalsubdivision,statedepartment,commission,board,bureauoragency,
7675 56exceptthestatetransportationdepartment,estate,trust,businesstrust,receiverortrustee
7776 57appointedbythestateorfederalcourt,syndicate,oranyothergrouporcombinationactingas
7877 58aunit,andthepluralaswellasthesingularnumber;
7978 59 (9)"Productwhichisintendedtobesoldultimatelyforfinaluseorconsumption"
8079 60meanstangiblepersonalproperty,oranyservicethatissubjecttostateorlocalsalesoruse
8180 61taxes,oranytaxthatissubstantiallyequivalentthereto,inthisstateoranyotherstate;
8281 62 (10)"Purchaser"meansapersonwhopurchasestangiblepersonalpropertyorto
8382 63whomarerenderedservices,receiptsfromwhicharetaxableundersections144.010to
8483 64144.525;
8584 65 (11)"Researchorexperimentationactivities"arethedevelopmentofanexperimental
8685 66orpilotmodel,plantprocess,formula,inventionorsimilarproperty,andtheimprovementof
8786 67existingpropertyofsuchtype.Researchorexperimentationactivitiesdonotinclude
8887 68activitiessuchasordinarytestingorinspectionofmaterialsorproductsforqualitycontrol,
8988 69efficiencysurveys,advertisingpromotionsorresearchinconnectionwithliterary,historical
9089 70orsimilarprojects;
9190 71 (12)"Sale"or"sales"includesinstallmentandcreditsales,andtheexchangeof
9291 72propertiesaswellasthesalethereofformoney,everyclosedtransactionconstitutingasale,
9392 73andmeansanytransfer,exchangeorbarter,conditionalorotherwise,inanymannerorbyany
9493 74meanswhatsoever,oftangiblepersonalpropertyforvaluableconsiderationandtherendering,
9594 75furnishingorsellingforavaluableconsiderationanyofthesubstances,thingsandservices
9695 76hereindesignatedanddefinedastaxableunderthetermsofsections144.010to144.525;
9796 77 (13)"Saleatretail"meansanytransfermadebyanypersonengagedinbusinessas
9897 78definedhereinoftheownershipof,ortitleto,tangiblepersonalpropertytothepurchaser,for
9998 79useorconsumptionandnotforresaleinanyformastangiblepersonalproperty,foravaluable
10099 80consideration;exceptthat,forthepurposesofsections144.010to144.525andthetax
101100 81imposedthereby:(i)purchasesoftangiblepersonalpropertymadebydulylicensed
102101 82physicians,dentists,optometristsandveterinariansandusedinthepracticeoftheir
103102 83professionsshallbedeemedtobepurchasesforuseorconsumptionandnotforresale;and
104103 84(ii)thesellingofcomputerprintouts,computeroutputormicrofilmormicroficheand
105104 HCSHB2382 3 85computer-assistedphotocompositionstoapurchasertoenablethepurchasertoobtainforhis
106105 86orherownusethedesiredinformationcontainedinsuchcomputerprintouts,computeroutput
107106 87onmicrofilmormicroficheandcomputer-assistedphotocompositionsshallbeconsideredas
108107 88thesaleofaserviceandnotasthesaleoftangiblepersonalproperty.Wherenecessaryto
109108 89conformtothecontextofsections144.010to144.525andthetaximposedthereby,theterm
110109 90saleatretailshallbeconstruedtoembrace:
111110 91 (a)Salesofadmissiontickets,cashadmissions,chargesandfeestoorinplacesof
112111 92amusement,entertainmentandrecreation,gamesandathleticevents,exceptamountspaidfor
113112 93anyinstructionalclass;
114113 94 (b)Salesofelectricity,electricalcurrent,waterandgas,naturalorartificial,to
115114 95domestic,commercialorindustrialconsumers, exceptasprovidedinsubdivision(12)of
116115 96subsection1ofsection144.011;
117116 97 (c)Salesoflocalandlongdistancetelecommunicationsserviceto
118117 98telecommunicationssubscribersandtoothersthroughequipmentoftelecommunications
119118 99subscribersforthetransmissionofmessagesandconversations,andthesale,rentalorleasing
120119 100ofallequipmentorservicespertainingorincidentalthereto;
121120 101 (d)Salesofservicefortransmissionofmessagesbytelegraphcompanies;
122121 102 (e)Salesorchargesforallrooms,mealsanddrinksfurnishedatanyhotel,motel,
123122 103tavern,inn,restaurant,eatinghouse,drugstore,diningcar,touristcamp,touristcabin,orother
124123 104placeinwhichrooms,mealsordrinksareregularlyservedtothepublic;
125124 105 (f)Salesofticketsbyeverypersonoperatingarailroad,sleepingcar,diningcar,
126125 106expresscar,boat,airplane,andsuchbusesandtrucksasarelicensedbythedivisionofmotor
127126 107carrierandrailroadsafetyofthedepartmentofeconomicdevelopmentofMissouri,engaged
128127 108inthetransportationofpersonsforhire;
129128 109 (14)"Seller"meansapersonsellingorfurnishingtangiblepersonalpropertyor
130129 110renderingservices,onthereceiptsfromwhichataxisimposedpursuanttosection144.020;
131130 111 (15)Thenoun"tax"meanseitherthetaxpayablebythepurchaserofacommodityor
132131 112servicesubjecttotax,ortheaggregateamountoftaxesduefromthevendorofsuch
133132 113commoditiesorservicesduringtheperiodforwhichheorsheisrequiredtoreporthisorher
134133 114collections,asthecontextmayrequire;and
135134 115 (16)"Telecommunicationsservice",forthepurposeofthischapter,thetransmission
136135 116ofinformationbywire,radio,opticalcable,coaxialcable,electronicimpulses,orother
137136 117similarmeans.Asusedinthisdefinition,"information"meansknowledgeorintelligence
138137 118representedbyanyformofwriting,signs,signals,pictures,sounds,oranyothersymbols.
139138 119Telecommunicationsservicedoesnotincludethefollowingifsuchservicesareseparately
140139 120statedonthecustomer'sbilloronrecordsofthesellermaintainedintheordinarycourseof
141140 121business:
142141 HCSHB2382 4 122 (a)Accesstotheinternet,accesstointeractivecomputerservicesorelectronic
143142 123publishingservices,excepttheamountpaidforthetelecommunicationsserviceusedto
144143 124providesuchaccess;
145144 125 (b)Answeringservicesandone-waypagingservices;
146145 126 (c)Privatemobileradioserviceswhicharenottwo-waycommercialmobileradio
147146 127servicessuchaswirelesstelephone,personalcommunicationsservicesorenhanced
148147 128specializedmobileradioservicesasdefinedpursuanttofederallaw;or
149148 129 (d)Cableorsatellitetelevisionormusicservices.
150149 130 2.Forpurposesofthetaxesimposedundersections144.010to144.525,andany
151150 131otherprovisionsoflawpertainingtosalesorusetaxeswhichincorporatetheprovisionsof
152151 132sections144.010to144.525byreference,thetermmanufacturedhomesshallhavethesame
153152 133meaninggivenitinsection700.010.
154153 134 3.Sections144.010to144.525maybeknownandquotedasthe"SalesTaxLaw".
155154 144.011.1.Forpurposesofthischapter,andthetaxesimposedthereby,the
156155 2definitionof"retailsale"or"saleatretail"shallnotbeconstruedtoincludeanyofthe
157156 3following:
158157 4 (1)Thetransferbyonecorporationofsubstantiallyallofitstangiblepersonal
159158 5propertytoanothercorporationpursuanttoamergerorconsolidationeffectedunderthelaws
160159 6ofthestateofMissourioranyotherjurisdiction;
161160 7 (2)Thetransferoftangiblepersonalpropertyincidenttotheliquidationorcessation
162161 8ofataxpayer'stradeorbusiness,conductedinproprietorship,partnershiporcorporateform,
163162 9excepttotheextentanytransferismadeintheordinarycourseofthetaxpayer'stradeor
164163 10business;
165164 11 (3)Thetransferoftangiblepersonalpropertytoacorporationsolelyinexchangefor
166165 12itsstockorsecurities;
167166 13 (4)Thetransferoftangiblepersonalpropertytoacorporationbyashareholderasa
168167 14contributiontothecapitalofthetransfereecorporation;
169168 15 (5)Thetransferoftangiblepersonalpropertytoapartnershipsolelyinexchangefora
170169 16partnershipinteresttherein;
171170 17 (6)Thetransferoftangiblepersonalpropertybyapartnerasacontributiontothe
172171 18capitalofthetransfereepartnership;
173172 19 (7)Thetransferoftangiblepersonalpropertybyacorporationtooneormoreofits
174173 20shareholdersasadividend,returnofcapital,distributioninthepartialorcompleteliquidation
175174 21ofthecorporationordistributioninredemptionoftheshareholder'sinteresttherein;
176175 22 (8)Thetransferoftangiblepersonalpropertybyapartnershiptooneormoreofits
177176 23partnersasacurrentdistribution,returnofcapitalordistributioninthepartialorcomplete
178177 24liquidationofthepartnershiporofthepartner'sinteresttherein;
179178 HCSHB2382 5 25 (9)Thetransferofreusablecontainersusedinconnectionwiththesaleoftangible
180179 26personalpropertycontainedthereinforwhichadepositisrequiredandrefundedonreturn;
181180 27 (10)Thepurchasebypersonsoperatingeatingorfoodserviceestablishments,of
182181 28itemsofanonreusablenaturewhicharefurnishedtothecustomersofsuchestablishments
183182 29withorinconjunctionwiththeretailsalesoftheirfoodorbeverage.Suchitemsshall
184183 30include,butnotbelimitedto,wrappingorpackagingmaterialsandnonreusablepaper,wood,
185184 31plasticandaluminumarticlessuchascontainers,trays,napkins,dishes,silverware,cups,
186185 32bags,boxes,straws,sticksandtoothpicks;
187186 33 (11)Thepurchasebypersonsoperatinghotels,motelsorothertransient
188187 34accommodationestablishments,ofitemsofanonreusablenaturewhicharefurnishedto
189188 35theguestsintheguests'roomsofsuchestablishmentsandsuchitemsareincludedinthe
190189 36chargemadeforsuchaccommodations.Suchitemsshallinclude,butnotbelimitedto,soap,
191190 37shampoo,tissueandothertoiletriesandfoodorconfectioneryitemsofferedtotheguests
192191 38withoutcharge;
193192 39 (12)Thepurchasebypersonsoperatinghotels,motels,orothertransient
194193 40accommodationestablishmentsofelectricity,electricalcurrent,water,andgas,whether
195194 41naturalorartificial,whichareusedtoheat,cool,orprovidewaterorpowertothe
196195 42guests'accommodationsofsuchestablishments,includingsleepingrooms,meetingand
197196 43banquetrooms,andanyothercustomerspacerentedbyguests,andwhichareincluded
198197 44inthechargemadeforsuchaccommodations.Anypersonrequiredtoremitsalestaxon
199198 45suchpurchasespriortoAugust28,2022,shallbeentitledtoarefundonsuchtaxes
200199 46remitted;
201200 47 (13)Thetransferofamanufacturedhomeotherthan:
202201 48 (a)Atransferwhichinvolvesthedeliveryofthedocumentknownasthe
203202 49"Manufacturer'sStatementofOrigin"toapersonotherthanamanufacturedhomedealer,as
204203 50definedinsection700.010,forpurposesofallowingsuchpersontoobtainatitletothe
205204 51manufacturedhomefromthedepartmentofrevenueofthisstateortheappropriateagencyor
206205 52officerofanyotherstate;
207206 53 (b)Atransferwhichinvolvesthedeliveryofa"RepossessedTitle"toaresidentof
208207 54thisstateifthetaximposedbythischapterwasnotpaidonthetransferofthemanufactured
209208 55homedescribedinparagraph(a)ofthissubdivision;
210209 56 (c)ThefirsttransferwhichoccursafterDecember31,1985,ifthetaximposedbythis
211210 57chapterwasnotpaidonanytransferofthesamemanufacturedhomewhichoccurredbefore
212211 58December31,1985;or
213212 59 [(13)] (14)Chargesforinitiationfeesorduesto:
214213 HCSHB2382 6 60 (a)Fraternalbeneficiariessocieties,ordomesticfraternalsocieties,ordersor
215214 61associationsoperatingunderthelodgesystemasubstantialpartoftheactivitiesofwhichare
216215 62devotedtoreligious,charitable,scientific,literary,educationalorfraternalpurposes;
217216 63 (b)PostsororganizationsofpastorpresentmembersoftheArmedForcesofthe
218217 64UnitedStatesoranauxiliaryunitorsocietyof,oratrustorfoundationfor,anysuchpostor
219218 65organizationsubstantiallyallofthemembersofwhicharepastorpresentmembersofthe
220219 66ArmedForcesoftheUnitedStatesorwhoarecadets,spouses,widows,orwidowersofpast
221220 67orpresentmembersoftheArmedForcesoftheUnitedStates,nopartofthenetearningsof
222221 68whichinurestothebenefitofanyprivateshareholderorindividual;or
223222 69 (c)NonprofitorganizationsexemptfromtaxationunderSection501(c)(7)ofthe
224223 70InternalRevenueCodeof1986,asamended.
225224 71 2.Theassumptionofliabilitiesofthetransferorbythetransfereeincidenttoanyof
226225 72thetransactionsenumeratedintheabovesubdivisions(1)to(8)ofsubsection1ofthissection
227226 73shallnotdisqualifythetransferfromtheexclusiondescribedinthissection,wheresuch
228227 74liabilityassumptionisrelatedtothepropertytransferredandwheretheassumptiondoesnot
229228 75haveasitsprincipalpurposetheavoidanceofMissourisalesorusetax.
230229 [144.011.1.Forpurposesofsections144.010to144.525and144.600
231230 2 to144.748,andthetaxesimposedthereby,thedefinitionof"retailsale"or
232231 3 "saleatretail"shallnotbeconstruedtoincludeanyofthefollowing:
233232 4 (1)Thetransferbyonecorporationofsubstantiallyallofitstangible
234233 5 personalpropertytoanothercorporationpursuanttoamergerorconsolidation
235234 6 effectedunderthelawsofthestateofMissourioranyotherjurisdiction;
236235 7 (2)Thetransferoftangiblepersonalpropertyincidenttothe
237236 8 liquidationorcessationofataxpayer'stradeorbusiness,conductedin
238237 9 proprietorship,partnershiporcorporateform,excepttotheextentanytransfer
239238 10 ismadeintheordinarycourseofthetaxpayer'stradeorbusiness;
240239 11 (3)Thetransferoftangiblepersonalpropertytoacorporationsolelyin
241240 12 exchangeforitsstockorsecurities;
242241 13 (4)Thetransferoftangiblepersonalpropertytoacorporationbya
243242 14 shareholderasacontributiontothecapitalofthetransfereecorporation;
244243 15 (5)Thetransferoftangiblepersonalpropertytoapartnershipsolelyin
245244 16 exchangeforapartnershipinteresttherein;
246245 17 (6)Thetransferoftangiblepersonalpropertybyapartnerasa
247246 18 contributiontothecapitalofthetransfereepartnership;
248247 19 (7)Thetransferoftangiblepersonalpropertybyacorporationtoone
249248 20 ormoreofitsshareholdersasadividend,returnofcapital,distributioninthe
250249 21 partialorcompleteliquidationofthecorporationordistributioninredemption
251250 22 oftheshareholder'sinteresttherein;
252251 23 (8)Thetransferoftangiblepersonalpropertybyapartnershiptoone
253252 24 ormoreofitspartnersasacurrentdistribution,returnofcapitalordistribution
254253 25 inthepartialorcompleteliquidationofthepartnershiporofthepartner's
255254 26 interesttherein;
256255 HCSHB2382 7 27 (9)Thetransferofreusablecontainersusedinconnectionwiththesale
257256 28 oftangiblepersonalpropertycontainedthereinforwhichadepositisrequired
258257 29 andrefundedonreturn;
259258 30 (10)Thepurchasebypersonsoperatingeatingorfoodservice
260259 31 establishments,ofitemsofanonreusablenaturewhicharefurnishedtothe
261260 32 customersofsuchestablishmentswithorinconjunctionwiththeretailsalesof
262261 33 theirfoodorbeverage.Suchitemsshallinclude,butnotbelimitedto,
263262 34 wrappingorpackagingmaterialsandnonreusablepaper,wood,plasticand
264263 35 aluminumarticlessuchascontainers,trays,napkins,dishes,silverware,cups,
265264 36 bags,boxes,straws,sticksandtoothpicks;
266265 37 (11)Thepurchasebypersonsoperatinghotels,motelsorother
267266 38 transientaccommodationestablishments,ofitemsofanonreusablenature
268267 39 whicharefurnishedtotheguestsintheguests'roomsofsuchestablishments
269268 40 andsuchitemsareincludedinthechargemadeforsuchaccommodations.
270269 41 Suchitemsshallinclude,butnotbelimitedto,soap,shampoo,tissueandother
271270 42 toiletriesandfoodorconfectioneryitemsofferedtotheguestswithoutcharge;
272271 43 (12)Thetransferofamanufacturedhomeotherthan:
273272 44 (a)Atransferwhichinvolvesthedeliveryofthedocumentknownas
274273 45 the"Manufacturer'sStatementofOrigin"toapersonotherthana
275274 46 manufacturedhomedealer,asdefinedinsection700.010,forpurposesof
276275 47 allowingsuchpersontoobtainatitletothemanufacturedhomefromthe
277276 48 departmentofrevenueofthisstateortheappropriateagencyorofficerofany
278277 49 otherstate;
279278 50 (b)Atransferwhichinvolvesthedeliveryofa"RepossessedTitle"to
280279 51 aresidentofthisstateifthetaximposedbysections144.010to144.525was
281280 52 notpaidonthetransferofthemanufacturedhomedescribedinparagraph(a)
282281 53 ofthissubdivision;
283282 54 (c)ThefirsttransferwhichoccursafterDecember31,1985,ifthetax
284283 55 imposedbysections144.010to144.525wasnotpaidonanytransferofthe
285284 56 samemanufacturedhomewhichoccurredbeforeDecember31,1985;or
286285 57 (13)Chargesforinitiationfeesorduesto:
287286 58 (a)Fraternalbeneficiariessocieties,ordomesticfraternalsocieties,
288287 59 ordersorassociationsoperatingunderthelodgesystemasubstantialpartof
289288 60 theactivitiesofwhicharedevotedtoreligious,charitable,scientific,literary,
290289 61 educationalorfraternalpurposes;
291290 62 (b)PostsororganizationsofpastorpresentmembersoftheArmed
292291 63 ForcesoftheUnitedStatesoranauxiliaryunitorsocietyof,oratrustor
293292 64 foundationfor,anysuchpostororganizationsubstantiallyallofthemembers
294293 65 ofwhicharepastorpresentmembersoftheArmedForcesoftheUnitedStates
295294 66 orwhoarecadets,spouses,widows,orwidowersofpastorpresentmembers
296295 67 oftheArmedForcesoftheUnitedStates,nopartofthenetearningsofwhich
297296 68 inurestothebenefitofanyprivateshareholderorindividual;or
298297 69 (c)NonprofitorganizationsexemptfromtaxationunderSection501
299298 70 (c)(7)oftheInternalRevenueCodeof1986,asamended.
300299 71 2.Theassumptionofliabilitiesofthetransferorbythetransferee
301300 72 incidenttoanyofthetransactionsenumeratedintheabovesubdivisions(1)to
302301 73 (8)ofsubsection1ofthissectionshallnotdisqualifythetransferfromthe
303302 74 exclusiondescribedinthissection,wheresuchliabilityassumptionisrelated
304303 HCSHB2382 8 75 tothepropertytransferredandwheretheassumptiondoesnothaveasits
305304 76 principalpurposetheavoidanceofMissourisalesorusetax.]
306305 144.1021.Theenactmentofsections143.177,144.608,144.637,144.638,and
307306 2144.752ofthisact;therepealandreenactmentofsections143.011,[144.011,]144.014,
308307 3144.020,144.049,144.054,144.140,144.526,and144.605ofthisact;andtherepealof
309308 4sections144.710,144.1000,144.1003,144.1006,144.1009,144.1012,and144.1015ofthis
310309 5actshallbecomeeffectiveJanuary1,2023.
311310 419.020.Nolodgingestablishmentinthisstate[, whichshall] thatconstantly[have]
312311 2hasasafe[,] orsafedepositboxesingoodorder,[and] suitableforthesafecustodyof
313312 3money,jewelry[and],articlesofgoldandsilvermanufacture,and[of]thelike,behindthe
314313 4guestregistrationdeskand[whichshallkeep] thatkeepsacopyofsections419.020and
315314 5419.030printedinlargeplainEnglishtype[,] constantlyandconspicuouslysuspendedatthe
316315 6guestregistrationdeskandineveryguestroomofthelodgingestablishment[,] shallbeliable
317316 7forthelossofanysucharticlesaforesaid,sufferedbyanyguest,unlesssuchguest[shall
318317 8have]firstofferedtodeliversuchpropertylostbyhimorhertosuchlodgingestablishment[,]
319318 9forcustodyinsuchsafe[,] orsafedepositboxesandsuchlodgingestablishment[shallhave]
320319 10refusedoromittedtotakeitanddeposititinsuchsafeorsafedepositboxesforitscustody
321320 11andwhendepositedinasafe,togivesuchguestareceipttherefor.
322321 419.040.Itshallbethedutyofeverylodgingestablishmentinthisstatetoposta
323322 2writtenorprintedcopyoftherateschargedforeachguestroom[,] ineachguestroom[and;
324323 3provided,thatwhere] .Ifadifferentrateischargedfordifferentroomsinsuchlodging
325324 4establishmenttheratepostedineachroomshallbetherate[whichshallapply] thatapplies
326325 5tosuchroom[; andprovidedfurther,that].This[law] sectionshallnotapplytolodging
327326 6establishments[which] thatpublishcurrentrateselectronicallyonapublicinternet
328327 7platformorthatdonothavemorethantenguestsonanaverageeachday.
329328 âś”
330329 HCSHB2382 9