SECONDREGULARSESSION
HOUSEBILLNO.2599
101STGENERALASSEMBLY
INTRODUCEDBYREPRESENTATIVEEVANS.
5112H.01I DANARADEMANMILLER,ChiefClerk
ANACT
Torepealsections144.030,144.210,and301.010,RSMo,andtoenactinlieuthereofthree
newsectionsrelatingtosalestaxexemptionsforfarmequipment.
BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows:
SectionA.Sections144.030,144.210,and301.010,RSMo,arerepealedandthree
2newsectionsenactedinlieuthereof,tobeknownassections144.030,144.210,and301.010,
3toreadasfollows:
144.030.1.Thereisherebyspecificallyexemptedfromtheprovisionsofsections
2144.010to144.525andfromthecomputationofthetaxlevied,assessedorpayablepursuant
3tosections144.010to144.525suchretailsalesasmaybemadeincommercebetweenthis
4stateandanyotherstateoftheUnitedStates,orbetweenthisstateandanyforeigncountry,
5andanyretailsalewhichthestateofMissouriisprohibitedfromtaxingpursuanttothe
6ConstitutionorlawsoftheUnitedStatesofAmerica,andsuchretailsalesoftangible
7personalpropertywhichthegeneralassemblyofthestateofMissouriisprohibitedfrom
8taxingorfurthertaxingbytheconstitutionofthisstate.
9 2.Therearealsospecificallyexemptedfromtheprovisionsofthelocalsalestaxlaw
10asdefinedinsection32.085,section238.235,andsections144.010to144.525and144.600to
11144.761andfromthecomputationofthetaxlevied,assessedorpayablepursuanttothelocal
12salestaxlawasdefinedinsection32.085,section238.235,andsections144.010to144.525
13and144.600to144.745:
14 (1)Motorfuelorspecialfuelsubjecttoanexcisetaxofthisstate,unlessallorpartof
15suchexcisetaxisrefundedpursuanttosection142.824;oruponthesaleatretailoffueltobe
16consumedinmanufacturingorcreatinggas,power,steam,electricalcurrentorinfurnishing
EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis
intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 17watertobesoldultimatelyatretail;orfeedforlivestockorpoultry;orgraintobeconverted
18intofoodstuffswhicharetobesoldultimatelyinprocessedformatretail;orseed,limestone
19orfertilizerwhichistobeusedforseeding,limingorfertilizingcropswhichwhenharvested
20willbesoldatretailorwillbefedtolivestockorpoultrytobesoldultimatelyinprocessed
21formatretail;economicpoisonsregisteredpursuanttotheprovisionsoftheMissouri
22pesticideregistration[law]act,sections[281.220] 281.210to281.310,whicharetobeused
23inconnectionwiththegrowthorproductionofcrops,fruittreesororchardsappliedbefore,
24during,orafterplanting,thecropofwhichwhenharvestedwillbesoldatretailorwillbe
25convertedintofoodstuffswhicharetobesoldultimatelyinprocessedformatretail;
26 (2)Materials,manufacturedgoods,machineryandpartswhichwhenusedin
27manufacturing,processing,compounding,mining,producingorfabricatingbecomea
28componentpartoringredientofthenewpersonalpropertyresultingfromsuch
29manufacturing,processing,compounding,mining,producingorfabricatingandwhichnew
30personalpropertyisintendedtobesoldultimatelyforfinaluseorconsumption;and
31materials,includingwithoutlimitation,gasesandmanufacturedgoods,includingwithout
32limitationslaggingmaterialsandfirebrick,whichareultimatelyconsumedinthe
33manufacturingprocessbyblending,reactingorinteractingwithorbybecoming,inwhole
34orinpart,componentpartsoringredientsofsteelproductsintendedtobesoldultimatelyfor
35finaluseorconsumption;
36 (3)Materials,replacementpartsandequipmentpurchasedforusedirectlyupon,and
37fortherepairandmaintenanceormanufactureof,motorvehicles,watercraft,railroadrolling
38stockoraircraftengagedascommoncarriersofpersonsorproperty;
39 (4)Replacementmachinery,equipment,andpartsandthematerialsandsupplies
40solelyrequiredfortheinstallationorconstructionofsuchreplacementmachinery,equipment,
41andparts,useddirectlyinmanufacturing,mining,fabricatingorproducingaproductwhichis
42intendedtobesoldultimatelyforfinaluseorconsumption;andmachineryandequipment,
43andthematerialsandsuppliesrequiredsolelyfortheoperation,installationorconstructionof
44suchmachineryandequipment,purchasedandusedtoestablishnew,ortoreplaceorexpand
45existing,materialrecoveryprocessingplantsinthisstate.Forthepurposesofthis
46subdivision,a"materialrecoveryprocessingplant"meansafacilitythathasasitsprimary
47purposetherecoveryofmaterialsintoausableproductoradifferentformwhichisusedin
48producinganewproductandshallincludeafacilityorequipmentwhichareusedexclusively
49forthecollectionofrecoveredmaterialsfordeliverytoamaterialrecoveryprocessingplant
50butshallnotincludemotorvehiclesusedonhighways.Forpurposesofthissection,theterms
51motorvehicleandhighwayshallhavethesamemeaningpursuanttosection301.010.Forthe
52purposesofthissubdivision,subdivision(5)ofthissubsection,andsection144.054,aswell
53asthedefinitioninsubdivision(9)ofsubsection1ofsection144.010,theterm"product"
HB2599 2 54includestelecommunicationsservicesandtheterm"manufacturing"shallincludethe
55production,orproductionandtransmission,oftelecommunicationsservices.Thepreceding
56sentencedoesnotmakeasubstantivechangeinthelawandisintendedtoclarifythattheterm
57"manufacturing"hasincludedandcontinuestoincludetheproductionandtransmissionof
58"telecommunicationsservices",asenactedinthissubdivisionandsubdivision(5)ofthis
59subsection,aswellasthedefinitioninsubdivision(9)ofsubsection1ofsection144.010.
60Theprecedingtwosentencesreaffirmlegislativeintentconsistentwiththeinterpretationof
61thissubdivisionandsubdivision(5)ofthissubsectioninSouthwesternBellTel.Co.v.
62DirectorofRevenue,78S.W.3d763(Mo.banc2002)andSouthwesternBellTel.Co.v.
63DirectorofRevenue,182S.W.3d226(Mo.banc2005),andaccordinglyabrogatesthe
64Missourisupremecourt'sinterpretationofthoseexemptionsinIBMCorporationv.Director
65ofRevenue,491S.W.3d535(Mo.banc2016)totheextentinconsistentwiththissectionand
66SouthwesternBellTel.Co.v.DirectorofRevenue,78S.W.3d763(Mo.banc2002)and
67SouthwesternBellTel.Co.v.DirectorofRevenue,182S.W.3d226(Mo.banc2005).The
68constructionandapplicationofthissubdivisionasexpressedbytheMissourisupremecourt
69inDSTSystems,Inc.v.DirectorofRevenue,43S.W.3d799(Mo.banc2001);Southwestern
70BellTel.Co.v.DirectorofRevenue,78S.W.3d763(Mo.banc2002);andSouthwesternBell
71Tel.Co.v.DirectorofRevenue,182S.W.3d226(Mo.banc2005),isherebyaffirmed.
72Materialrecoveryisnotthereuseofmaterialswithinamanufacturingprocessortheuseofa
73productpreviouslyrecovered.Thematerialrecoveryprocessingplantshallqualifyunderthe
74provisionsofthissectionregardlessofownershipofthematerialbeingrecovered;
75 (5)Machineryandequipment,andpartsandthematerialsandsuppliessolely
76requiredfortheinstallationorconstructionofsuchmachineryandequipment,purchasedand
77usedtoestablishnewortoexpandexistingmanufacturing,miningorfabricatingplantsinthe
78stateifsuchmachineryandequipmentisuseddirectlyinmanufacturing,miningor
79fabricatingaproductwhichisintendedtobesoldultimatelyforfinaluseorconsumption.
80TheconstructionandapplicationofthissubdivisionasexpressedbytheMissourisupreme
81courtinDSTSystems,Inc.v.DirectorofRevenue,43S.W.3d799(Mo.banc2001);
82SouthwesternBellTel.Co.v.DirectorofRevenue,78S.W.3d763(Mo.banc2002);and
83SouthwesternBellTel.Co.v.DirectorofRevenue,182S.W.3d226(Mo.banc2005),is
84herebyaffirmed;
85 (6)Tangiblepersonalpropertywhichisusedexclusivelyinthemanufacturing,
86processing,modificationorassemblingofproductssoldtotheUnitedStatesgovernmentorto
87anyagencyoftheUnitedStatesgovernment;
88 (7)Animalsorpoultryusedforbreedingorfeedingpurposes,orcaptivewildlife;
HB2599 3 89 (8)Newsprint,ink,computers,photosensitivepaperandfilm,toner,printingplates
90andothermachinery,equipment,replacementpartsandsuppliesusedinproducing
91newspaperspublishedfordisseminationofnewstothegeneralpublic;
92 (9)Therentalsoffilms,recordsoranytypeofsoundorpicturetranscriptionsfor
93publiccommercialdisplay;
94 (10)Pumpingmachineryandequipmentusedtopropelproductsdeliveredby
95pipelinesengagedascommoncarriers;
96 (11)Railroadrollingstockforuseintransportingpersonsorpropertyininterstate
97commerceandmotorvehicleslicensedforagrossweightoftwenty-fourthousandpoundsor
98moreortrailersusedbycommoncarriers,asdefinedinsection390.020,inthetransportation
99ofpersonsorproperty;
100 (12)Electricalenergyusedintheactualprimarymanufacture,processing,
101compounding,miningorproducingofaproduct,orelectricalenergyusedintheactual
102secondaryprocessingorfabricatingoftheproduct,oramaterialrecoveryprocessingplantas
103definedinsubdivision(4)ofthissubsection,infacilitiesownedorleasedbythetaxpayer,if
104thetotalcostofelectricalenergysousedexceedstenpercentofthetotalcostofproduction,
105eitherprimaryorsecondary,exclusiveofthecostofelectricalenergysousedoriftheraw
106materialsusedinsuchprocessingcontainatleasttwenty-fivepercentrecoveredmaterialsas
107definedinsection260.200.Thereshallbearebuttablepresumptionthattherawmaterials
108usedintheprimarymanufactureofautomobilescontainatleasttwenty-fivepercent
109recoveredmaterials.Forpurposesofthissubdivision,"processing"meansanymodeof
110treatment,actorseriesofactsperformeduponmaterialstotransformandreducethemtoa
111differentstateorthing,includingtreatmentnecessarytomaintainorpreservesuchprocessing
112bytheproducerattheproductionfacility;
113 (13)Anodeswhichareusedorconsumedinmanufacturing,processing,
114compounding,mining,producingorfabricatingandwhichhaveausefullifeoflessthan
115oneyear;
116 (14)Machinery,equipment,appliancesanddevicespurchasedorleasedandused
117solelyforthepurposeofpreventing,abatingormonitoringairpollution,andmaterialsand
118suppliessolelyrequiredfortheinstallation,constructionorreconstructionofsuchmachinery,
119equipment,appliancesanddevices;
120 (15)Machinery,equipment,appliancesanddevicespurchasedorleasedandused
121solelyforthepurposeofpreventing,abatingormonitoringwaterpollution,andmaterialsand
122suppliessolelyrequiredfortheinstallation,constructionorreconstructionofsuchmachinery,
123equipment,appliancesanddevices;
124 (16)Tangiblepersonalpropertypurchasedbyaruralwaterdistrict;
HB2599 4 125 (17)Allamountspaidorchargedforadmissionorparticipationorotherfeespaidby
126orotherchargestoindividualsinorforanyplaceofamusement,entertainmentorrecreation,
127gamesorathleticevents,includingmuseums,fairs,zoosandplanetariums,ownedoroperated
128byamunicipalityorotherpoliticalsubdivisionwherealltheproceedsderivedtherefrom
129benefitthemunicipalityorotherpoliticalsubdivisionanddonotinuretoanyprivateperson,
130firm,orcorporation,provided,however,thatamunicipalityorotherpoliticalsubdivisionmay
131enterintorevenue-sharingagreementswithprivatepersons,firms,orcorporationsproviding
132goodsorservices,includingmanagementservices,inorfortheplaceofamusement,
133entertainmentorrecreation,gamesorathleticevents,andprovidedfurtherthatnothinginthis
134subdivisionshallexemptfromtaxanyamountsretainedbyanyprivateperson,firm,or
135corporationundersuchrevenue-sharingagreement;
136 (18)Allsalesofinsulin,andallsales,rentals,repairs,andpartsofdurablemedical
137equipment,prostheticdevices,andorthopedicdevicesasdefinedonJanuary1,1980,bythe
138federalMedicareprogrampursuanttoTitleXVIIIoftheSocialSecurityActof1965,
139includingtheitemsspecifiedinSection1862(a)(12)ofthatact(42U.S.C.Section1395y,as
140amended), andalsospecificallyincludinghearingaidsandhearingaidsuppliesandallsales
141ofdrugswhichmaybelegallydispensedbyalicensedpharmacistonlyuponalawful
142prescriptionofapractitionerlicensedtoadministerthoseitems,includingsamplesand
143materialsusedtomanufacturesampleswhichmaybedispensedbyapractitionerauthorized
144todispensesuchsamplesandallsalesorrentalofmedicaloxygen,homerespiratory
145equipmentandaccessoriesincludingparts,andhospitalbedsandaccessoriesandambulatory
146aidsincludingparts,andallsalesorrentalofmanualandpoweredwheelchairsincluding
147parts,andstairwaylifts,Braillewriters,electronicBrailleequipmentand,ifpurchasedor
148rentedbyoronbehalfofapersonwithoneormorephysicalormentaldisabilitiestoenable
149themtofunctionmoreindependently,allsalesorrentalofscootersincludingparts,and
150readingmachines,electronicprintenlargersandmagnifiers,electronicalternativeand
151augmentativecommunicationdevices,anditemsusedsolelytomodifymotorvehiclesto
152permittheuseofsuchmotorvehiclesbyindividualswithdisabilitiesorsalesofover-the-
153counterornonprescriptiondrugstoindividualswithdisabilities,anddrugsrequiredbythe
154FoodandDrugAdministrationtomeettheover-the-counterdrugproductlabeling
155requirementsin21CFR201.66,oritssuccessor,asprescribedbyahealthcare
156practitionerlicensedtoprescribe;
157 (19)Allsalesmadebyortoreligiousandcharitableorganizationsandinstitutionsin
158theirreligious,charitableoreducationalfunctionsandactivitiesandallsalesmadebyortoall
159elementaryandsecondaryschoolsoperatedatpublicexpenseintheireducationalfunctions
160andactivities;
HB2599 5 161 (20)Allsalesofaircrafttocommoncarriersforstorageorforuseininterstate
162commerceandallsalesmadebyortonot-for-profitcivic,social,serviceorfraternal
163organizations,includingfraternalorganizationswhichhavebeendeclaredtax-exempt
164organizationspursuanttoSection501(c)(8)or(10)ofthe1986InternalRevenueCode,as
165amended,intheircivicorcharitablefunctionsandactivitiesandallsalesmadeto
166eleemosynaryandpenalinstitutionsandindustriesofthestate,andallsalesmadetoany
167privatenot-for-profitinstitutionofhighereducationnototherwiseexcludedpursuantto
168subdivision(19)ofthissubsectionoranyinstitutionofhighereducationsupportedbypublic
169funds,andallsalesmadetoastatereliefagencyintheexerciseofrelieffunctionsand
170activities;
171 (21)Allticketsalesmadebybenevolent,scientificandeducationalassociations
172whichareformedtofoster,encourage,andpromoteprogressandimprovementinthescience
173ofagricultureandintheraisingandbreedingofanimals,andbynonprofitsummertheater
174organizationsifsuchorganizationsareexemptfromfederaltaxpursuanttotheprovisionsof
175theInternalRevenueCodeandalladmissionchargesandentryfeestotheMissouristatefair
176oranyfairconductedbyacountyagriculturalandmechanicalsocietyorganizedandoperated
177pursuanttosections262.290to262.530;
178 (22)Allsalesmadetoanyprivatenot-for-profitelementaryorsecondaryschool,all
179salesoffeedadditives,medicationsorvaccinesadministeredtolivestockorpoultryinthe
180productionoffoodorfiber,allsalesofpesticidesusedintheproductionofcrops,livestockor
181poultryforfoodorfiber,allsalesofbeddingusedintheproductionoflivestockorpoultryfor
182foodorfiber,allsalesofpropaneornaturalgas,electricityordieselfuelusedexclusivelyfor
183dryingagriculturalcrops,naturalgasusedintheprimarymanufactureorprocessingoffuel
184ethanolasdefinedinsection142.028,naturalgas,propane,andelectricityusedbyaneligible
185newgenerationcooperativeoraneligiblenewgenerationprocessingentityasdefinedin
186section348.432,andallsalesoffarmmachineryandequipment,otherthanairplanes,motor
187vehiclesandtrailers,andanyfreightchargesonanyexemptitem.Asusedinthis
188subdivision,theterm"feedadditives"meanstangiblepersonalpropertywhich,whenmixed
189withfeedforlivestockorpoultry,istobeusedinthefeedingoflivestockorpoultry.Asused
190inthissubdivision,theterm"pesticides"includesadjuvantssuchascropoils,surfactants,
191wettingagentsandotherassortedpesticidecarriersusedtoimproveorenhancetheeffectofa
192pesticideandthefoamusedtomarktheapplicationofpesticidesandherbicidesforthe
193productionofcrops,livestockorpoultry.Asusedinthissubdivision,theterm"farm
194machineryandequipment"means:
195 (a)Neworusedfarmtractorsandsuchotherneworusedfarmmachineryand
196equipment[and],includingutilityvehicles,repairorreplacementpartsthereonandany
HB2599 6 197accessoriesforandupgradestosuchfarmmachineryandequipment,androtarymowerseach
198used[exclusively] foranyagricultural[purposes,and]purpose;
199 (b)Suppliesandlubricantsusedexclusively,solely,anddirectlyforproducingcrops,
200raisingandfeedinglivestock,fish,poultry,pheasants,chukar,quail,orforproducingmilkfor
201ultimatesaleatretail,includingfielddraintile[,];and
202 (c)One-halfofeachpurchaser'spurchaseofdieselfuelthereforwhichis:
203 [(a)]a.Usedexclusivelyforagriculturalpurposes;
204 [(b)]b.Usedonlandownedorleasedforthepurposeofproducingfarmproducts;
205and
206 [(c)]c.Useddirectlyinproducingfarmproductstobesoldultimatelyinprocessed
207formorotherwiseatretailorinproducingfarmproductstobefedtolivestockorpoultrytobe
208soldultimatelyinprocessedformatretail.
209
210Forthepurposesofthissubdivision,"utilityvehicle"shallmeananymotorizedvehicle
211manufacturedforoff-highwayuseandusedexclusivelyoff-highwaythatismorethan
212fiftyinchesbutnomorethaneightyinchesinwidth,measuredfromoutsideofthetire
213rimtooutsideoftheoppositetirerim,withanunladendryweightofthreethousandfive
214hundredpoundsorless,travelingonfourorsixwheels.Thissubdivisionshallbe
215construedinfavorofthefarmer;
216 (23)Exceptasotherwiseprovidedinsection144.032,allsalesofmeteredwater
217service,electricity,electricalcurrent,natural,artificialorpropanegas,wood,coalorhome
218heatingoilfordomesticuseandinanycitynotwithinacounty,allsalesofmeteredor
219unmeteredwaterservicefordomesticuse:
220 (a)"Domesticuse"meansthatportionofmeteredwaterservice,electricity,electrical
221current,natural,artificialorpropanegas,wood,coalorhomeheatingoil,andinanycitynot
222withinacounty,meteredorunmeteredwaterservice,whichanindividualoccupantofa
223residentialpremisesusesfornonbusiness,noncommercialornonindustrialpurposes.Utility
224servicethroughasingleormastermeterforresidentialapartmentsorcondominiums,
225includingserviceforcommonareasandfacilitiesandvacantunits,shallbedeemedtobefor
226domesticuse.Eachsellershallestablishandmaintainasystemwherebyindividualpurchases
227aredeterminedasexemptornonexempt;
228 (b)Regulatedutilitysellersshalldeterminewhetherindividualpurchasesareexempt
229ornonexemptbasedupontheseller'sutilityservicerateclassificationsascontainedintariffs
230onfilewithandapprovedbytheMissouripublicservicecommission.Salesandpurchases
231madepursuanttotherateclassification"residential"andsalestoandpurchasesmadebyoron
232behalfoftheoccupantsofresidentialapartmentsorcondominiumsthroughasingleormaster
233meter,includingserviceforcommonareasandfacilitiesandvacantunits,shallbeconsidered
HB2599 7 234assalesmadefordomesticuseandsuchsalesshallbeexemptfromsalestax.Sellersshall
235chargesalestaxupontheentireamountofpurchasesclassifiedasnondomesticuse.The
236seller'sutilityservicerateclassificationandtheprovisionofservicethereundershallbe
237conclusiveastowhetherornottheutilitymustchargesalestax;
238 (c)Eachpersonmakingdomesticusepurchasesofservicesorpropertyandwhouses
239anyportionoftheservicesorpropertysopurchasedforanondomesticuseshall,bythe
240fifteenthdayofthefourthmonthfollowingtheyearofpurchase,andwithoutassessment,
241noticeordemand,fileareturnandpaysalestaxonthatportionofnondomesticpurchases.
242Eachpersonmakingnondomesticpurchasesofservicesorpropertyandwhousesanyportion
243oftheservicesorpropertysopurchasedfordomesticuse,andeachpersonmakingdomestic
244purchasesonbehalfofoccupantsofresidentialapartmentsorcondominiumsthroughasingle
245ormastermeter,includingserviceforcommonareasandfacilitiesandvacantunits,undera
246nonresidentialutilityservicerateclassificationmay,betweenthefirstdayofthefirstmonth
247andthefifteenthdayofthefourthmonthfollowingtheyearofpurchase,applyforcreditor
248refundtothedirectorofrevenueandthedirectorshallgivecreditormakerefundfortaxes
249paidonthedomesticuseportionofthepurchase.Thepersonmakingsuchpurchaseson
250behalfofoccupantsofresidentialapartmentsorcondominiumsshallhavestandingtoapplyto
251thedirectorofrevenueforsuchcreditorrefund;
252 (24)Allsalesofhandicraftitemsmadebythesellerortheseller'sspouseiftheseller
253ortheseller'sspouseisatleastsixty-fiveyearsofage,andifthetotalgrossproceedsfrom
254suchsalesdonotconstituteamajorityoftheannualgrossincomeoftheseller;
255 (25)Excisetaxes,collectedonsalesatretail,imposedbySections4041,4071,4081,
256[4091,] 4161,4181,4251,4261and4271ofTitle26,UnitedStatesCode.Thedirectorof
257revenueshallpromulgaterulespursuanttochapter536toeliminateallstateandlocalsales
258taxesonsuchexcisetaxes;
259 (26)Salesoffuelconsumedorusedintheoperationofships,barges,orwaterborne
260vesselswhichareusedprimarilyinorforthetransportationofpropertyorcargo,orthe
261conveyanceofpersonsforhire,onnavigableriversborderingonorlocatedinpartinthis
262state,ifsuchfuelisdeliveredbythesellertothepurchaser'sbarge,ship,orwaterbornevessel
263whileitisafloatuponsuchriver;
264 (27)Allsalesmadetoaninterstatecompactagencycreatedpursuanttosections
26570.370to70.441orsections238.010to238.100intheexerciseofthefunctionsandactivities
266ofsuchagencyasprovidedpursuanttothecompact;
267 (28)Computers,computersoftwareandcomputersecuritysystemspurchasedforuse
268byarchitecturalorengineeringfirmsheadquarteredinthisstate.Forthepurposesofthis
269subdivision,"headquarteredinthisstate"meanstheofficefortheadministrativemanagement
270ofatleastfourintegratedfacilitiesoperatedbythetaxpayerislocatedinthestateofMissouri;
HB2599 8 271 (29)Alllivestocksaleswheneitherthesellerisengagedinthegrowing,producingor
272feedingofsuchlivestock,orthesellerisengagedinthebusinessofbuyingandselling,
273barteringorleasingofsuchlivestock;
274 (30)Allsalesofbargeswhicharetobeusedprimarilyinthetransportationof
275propertyorcargooninterstatewaterways;
276 (31)Electricalenergyorgas,whethernatural,artificialorpropane,water,orother
277utilitieswhichareultimatelyconsumedinconnectionwiththemanufacturingofcellularglass
278productsorinanymaterialrecoveryprocessingplantasdefinedinsubdivision(4)ofthis
279subsection;
280 (32)Notwithstandingotherprovisionsoflawtothecontrary,allsalesofpesticidesor
281herbicidesusedintheproductionofcrops,aquaculture,livestockorpoultry;
282 (33)Tangiblepersonalpropertyandutilitiespurchasedforuseorconsumption
283directlyorexclusivelyintheresearchanddevelopmentofagricultural/biotechnologyand
284plantgenomicsproductsandprescriptionpharmaceuticalsconsumedbyhumansoranimals;
285 (34)Allsalesofgrainbinsforstorageofgrainforresale;
286 (35)Allsalesoffeedwhicharedevelopedforandusedinthefeedingofpetsowned
287byacommercialbreederwhensuchsalesaremadetoacommercialbreeder,asdefinedin
288section273.325,andlicensedpursuanttosections273.325to273.357;
289 (36)Allpurchasesbyacontractoronbehalfofanentitylocatedinanotherstate,
290providedthattheentityisauthorizedtoissueacertificateofexemptionforpurchasestoa
291contractorundertheprovisionsofthatstate'slaws.Forpurposesofthissubdivision,theterm
292"certificateofexemption"shallmeananydocumentevidencingthattheentityisexemptfrom
293salesandusetaxesonpurchasespursuanttothelawsofthestateinwhichtheentityis
294located.Anycontractormakingpurchasesonbehalfofsuchentityshallmaintainacopyof
295theentity'sexemptioncertificateasevidenceoftheexemption.Iftheexemptioncertificate
296issuedbytheexemptentitytothecontractorislaterdeterminedbythedirectorofrevenueto
297beinvalidforanyreasonandthecontractorhasacceptedthecertificateingoodfaith,neither
298thecontractorortheexemptentityshallbeliableforthepaymentofanytaxes,interestand
299penaltydueastheresultofuseoftheinvalidexemptioncertificate.Materialsshallbeexempt
300fromallstateandlocalsalesandusetaxeswhenpurchasedbyacontractorforthepurposeof
301fabricatingtangiblepersonalpropertywhichisusedinfulfillingacontractforthepurposeof
302constructing,repairingorremodelingfacilitiesforthefollowing:
303 (a)Anexemptentitylocatedinthisstate,iftheentityisoneofthoseentitiesableto
304issueprojectexemptioncertificatesinaccordancewiththeprovisionsofsection144.062;or
305 (b)Anexemptentitylocatedoutsidethestateiftheexemptentityisauthorizedto
306issueanexemptioncertificatetocontractorsinaccordancewiththeprovisionsofthatstate's
307lawandtheapplicableprovisionsofthissection;
HB2599 9 308 (37)Allsalesorothertransfersoftangiblepersonalpropertytoalessorwholeases
309thepropertyunderaleaseofoneyearorlongerexecutedorineffectatthetimeofthesaleor
310othertransfertoaninterstatecompactagencycreatedpursuanttosections70.370to70.441or
311sections238.010to238.100;
312 (38)Salesofticketstoanycollegiateathleticchampionshipeventthatisheldina
313facilityownedoroperatedbyagovernmentalauthorityorcommission,aquasi-governmental
314agency,astateuniversityorcollegeorbythestateoranypoliticalsubdivisionthereof,
315includingamunicipality,andthatisplayedonaneutralsiteandmayreasonablybeplayedat
316asitelocatedoutsidethestateofMissouri.Forpurposesofthissubdivision,"neutralsite"
317meansanysitethatisnotlocatedonthecampusofaconferencememberinstitution
318participatingintheevent;
319 (39)Allpurchasesbyasportscomplexauthoritycreatedundersection64.920,andall
320salesofutilitiesbysuchauthorityattheauthority'scostthatareconsumedinconnectionwith
321theoperationofasportscomplexleasedtoaprofessionalsportsteam;
322 (40)Allmaterials,replacementparts,andequipmentpurchasedforusedirectlyupon,
323andforthemodification,replacement,repair,andmaintenanceofaircraft,aircraftpower
324plants,andaircraftaccessories;
325 (41)Salesofsportingclays,wobble,skeet,andtraptargetstoanyshootingrangeor
326similarplacesofbusinessforuseinthenormalcourseofbusinessandmoneyreceivedbya
327shootingrangeorsimilarplacesofbusinessfrompatronsandheldbyashootingrangeor
328similarplaceofbusinessforredistributiontopatronsattheconclusionofashootingevent;
329 (42)Allsalesofmotorfuel,asdefinedinsection142.800,usedinanywatercraft,as
330definedinsection306.010;
331 (43)Anyneworusedaircraftsoldordeliveredinthisstatetoapersonwhoisnota
332residentofthisstateoracorporationthatisnotincorporatedinthisstate,andsuchaircraftis
333nottobebasedinthisstateandshallnotremaininthisstatemorethantenbusinessdays
334subsequenttothelasttooccurof:
335 (a)Thetransferoftitletotheaircrafttoapersonwhoisnotaresidentofthisstateora
336corporationthatisnotincorporatedinthisstate;or
337 (b)Thedateofthereturntoserviceoftheaircraftinaccordancewith14CFR91.407
338foranymaintenance,preventivemaintenance,rebuilding,alterations,repairs,orinstallations
339thatarecompletedcontemporaneouslywiththetransferoftitletotheaircrafttoapersonwho
340isnotaresidentofthisstateoracorporationthatisnotincorporatedinthisstate;
341 (44)Motorvehiclesregisteredinexcessoffifty-fourthousandpounds,andthe
342trailerspulledbysuchmotorvehicles,thatareactuallyusedinthenormalcourseofbusiness
343tohaulpropertyonthepublichighwaysofthestate,andthatarecapableofhaulingloads
344commensuratewiththemotorvehicle'sregisteredweight;andthematerials,replacement
HB2599 10 345parts,andequipmentpurchasedforusedirectlyupon,andfortherepairandmaintenanceor
346manufactureofsuchvehicles.Forpurposesofthissubdivision,"motorvehicle"and"public
347highway"shallhavethemeaningasascribedinsection390.020;
348 (45)Allinternetaccessortheuseofinternetaccessregardlessofwhetherthetaxis
349imposedonaproviderofinternetaccessorabuyerofinternetaccess.Forpurposesofthis
350subdivision,thefollowingtermsshallmean:
351 (a)"Directcosts",costsincurredbyagovernmentalauthoritysolelybecauseofan
352internetserviceprovider'suseofthepublicright-of-way.Thetermshallnotincludecoststhat
353thegovernmentalauthoritywouldhaveincurrediftheinternetserviceproviderdidnotmake
354suchuseofthepublicright-of-way.Directcostsshallbedeterminedinamannerconsistent
355withgenerallyacceptedaccountingprinciples;
356 (b)"Internet",computerandtelecommunicationsfacilities,includingequipmentand
357operatingsoftware,thatcomprisestheinterconnectedworldwidenetworkthatemploythe
358transmissioncontrolprotocolorinternetprotocol,oranypredecessororsuccessorprotocols
359tothatprotocol,tocommunicateinformationofallkindsbywireorradio;
360 (c)"Internetaccess",aservicethatenablesuserstoconnecttotheinternettoaccess
361content,information,orotherserviceswithoutregardtowhethertheserviceisreferredtoas
362telecommunications,communications,transmission,orsimilarservices,andwithoutregardto
363whetheraprovideroftheserviceissubjecttoregulationbytheFederalCommunications
364Commissionasacommoncarrierunder47U.S.C.Section201,etseq.Forpurposesofthis
365subdivision,internetaccessalsoincludes:thepurchase,use,orsaleofcommunications
366services,includingtelecommunicationsservicesasdefinedinsection144.010,totheextent
367thecommunicationsservicesarepurchased,used,orsoldtoprovidetheservicedescribedin
368thissubdivisionortootherwiseenableuserstoaccesscontent,information,orotherservices
369offeredovertheinternet;servicesthatareincidentaltotheprovisionofaservicedescribedin
370thissubdivision,whenfurnishedtousersaspartofsuchservice,includingahomepage,
371electronicmail,andinstantmessaging,includingvoice-capableandvideo-capableelectronic
372mailandinstantmessaging,videoclips,andpersonalelectronicstoragecapacity;ahome
373pageelectronicmailandinstantmessaging,includingvoice-capableandvideo-capable
374electronicmailandinstantmessaging,videoclips,andpersonalelectronicstoragecapacity
375thatareprovidedindependentlyorthatarenotpackedwithinternetaccess.Asusedinthis
376subdivision,internetaccessdoesnotincludevoice,audio,andvideoprogrammingorother
377productsandservices,exceptservicesdescribedinthisparagraphorthissubdivision,thatuse
378internetprotocoloranysuccessorprotocolandforwhichthereisacharge,regardlessof
379whetherthechargeisseparatelystatedoraggregatedwiththechargeforservicesdescribedin
380thisparagraphorthissubdivision;
HB2599 11 381 (d)"Tax",anychargeimposedbythestateorapoliticalsubdivisionofthestatefor
382thepurposeofgeneratingrevenuesforgovernmentalpurposesandthatisnotafeeimposed
383foraspecificprivilege,service,orbenefitconferred,exceptasdescribedasotherwiseunder
384thissubdivision,oranyobligationimposedonasellertocollectandtoremittothestateora
385politicalsubdivisionofthestateanygrossretailtax,salestax,orusetaximposedonabuyer
386bysuchagovernmentalentity.Thetermtaxshallnotincludeanyfranchisefeeorsimilarfee
387imposedorauthorizedunder[section] sections67.1830to67.1846orsection67.2689;
388Section622or653oftheCommunicationsActof1934,47U.S.C.Section542and47U.S.C.
389Section573;oranyotherfeerelatedtoobligationsoftelecommunicationscarriersunderthe
390CommunicationsActof1934,47U.S.C.Section151,etseq.,excepttotheextentthat:
391 a.Thefeeisnotimposedforthepurposeofrecoveringdirectcostsincurredbythe
392franchisingorothergovernmentalauthorityfromprovidingthespecificprivilege,service,or
393benefitconferredtothepayerofthefee;or
394 b.Thefeeisimposedfortheuseofapublicright-of-waybasedonapercentageofthe
395servicerevenue,andthefeeexceedstheincrementaldirectcostsincurredbythe
396governmentalauthorityassociatedwiththeprovisionofthatright-of-waytotheprovider
397ofinternetaccessservice.
398
399Nothinginthissubdivisionshallbeinterpretedasanexemptionfromtaxesdueongoodsor
400servicesthatweresubjecttotaxonJanuary1,2016.
401 3.Anyruling,agreement,orcontract,whetherwrittenororal,expressorimplied,
402betweenapersonandthisstate'sexecutivebranch,oranyotherstateagencyordepartment,
403stating,agreeing,orrulingthatsuchpersonisnotrequiredtocollectsalesandusetaxinthis
404statedespitethepresenceofawarehouse,distributioncenter,orfulfillmentcenterinthisstate
405thatisownedoroperatedbythepersonoranaffiliatedpersonshallbenullandvoidunlessit
406isspecificallyapprovedbyamajorityvoteofeachofthehousesofthegeneralassembly.For
407purposesofthissubsection,an"affiliatedperson"meansanypersonthatisamemberofthe
408samecontrolledgroupofcorporationsasdefinedinSection1563(a)oftheInternalRevenue
409Codeof1986,asamended,asthevendororanyotherentitythat,notwithstandingitsformof
410organization,bearsthesameownershiprelationshiptothevendorasacorporationthatisa
411memberofthesamecontrolledgroupofcorporationsasdefinedinSection1563(a)ofthe
412InternalRevenueCode,asamended.
144.210.1.Theburdenofprovingthatasaleoftangiblepersonalproperty,services,
2substancesorthingswasnotasaleatretailshallbeuponthepersonwhomadethesale,
3exceptthatwithrespecttosales,services,ortransactionsprovidedforinsection144.070.
4Thesellershallobtainandmaintainexemptioncertificatessignedbythepurchaserorhis
5agentasevidenceforanyexemptsalesclaimed;provided,however,thatbeforeany
HB2599 12 6administrativetribunalofthisstate,aseller[mayprovethat]shallfirstofferproofthatthe
7saleisexemptfromtaxunderthischapterinaccordancewithproofadmissibleunderthe
8applicablerulesofevidence[; exceptthat],buttheburdenofproofshallthereaftershiftto
9thedirectorofrevenuetoprovethattheexemptionisimproper.Whenapurchaserhas
10purchasedtangiblepersonalpropertyorservicessalestaxfreeunderaclaimofexemption
11whichisfoundtobeimproper,thedirectorofrevenuemaycollecttheproperamountoftax,
12interest,additionstotaxandpenaltyfromthepurchaserdirectly.Anytax,interest,additions
13totaxorpenaltycollectedbythedirectorfromthepurchasershallbecreditedagainstthe
14amountotherwiseduefromtheselleronthepurchasesorsaleswheretheexemptionwas
15claimed.
16 2.Ifthedirectorofrevenueisnotsatisfiedwiththereturnandpaymentofthetax
17madebyanyperson,heisherebyauthorizedandempoweredtomakeanadditional
18assessmentoftaxduefromsuchperson,baseduponthefactscontainedinthereturnorupon
19anyinformationwithinhispossessionorthatshallcomeintohispossession.
20 3.Thedirectorofrevenueshallgivetothepersonwrittennoticeofsuchadditionalor
21revisedassessmentbycertifiedorregisteredmailtothepersonathisoritslastknown
22address.
301.010.Asusedinthischapterandsections304.010to304.040,304.120to
2304.260,andsections307.010to307.175,thefollowingtermsmean:
3 (1)"All-terrainvehicle",anymotorizedvehiclemanufacturedandusedexclusively
4foroff-highwayuse,withanunladendryweightofonethousandfivehundredpoundsorless,
5travelingonthree,fourormorenonhighwaytires,witheither:
6 (a)Aseatdesignedtobestraddledbytheoperator,andhandlebarsforsteering
7control,butexcludinganelectricbicycle;or
8 (b)Awidthoffiftyinchesorless,measuredfromoutsideoftirerimtooutsideoftire
9rim,regardlessofseatingorsteeringarrangement;
10 (2)"Autocycle",athree-wheeledmotorvehiclewhichthedriversandpassengersride
11inapartiallyorcompletelyenclosednonstraddleseatingarea,thatisdesignedtobe
12controlledwithasteeringwheelandpedals,andthathasmetapplicableDepartmentof
13TransportationNationalHighwayTrafficSafetyAdministrationrequirementsorfederal
14motorcyclesafetystandards;
15 (3)"Automobiletransporter",anyvehiclecombinationcapableofcarryingcargoon
16thepowerunitanddesignedandusedforthetransportofassembledmotorvehicles,including
17truckcamperunits;
18 (4)"Axleload",thetotalloadtransmittedtotheroadbyallwheelswhosecentersare
19includedbetweentwoparalleltransverseverticalplanesfortyinchesapart,extendingacross
20thefullwidthofthevehicle;
HB2599 13 21 (5)"Backhaul",thereturntripofavehicletransportingcargoorgeneralfreight,
22especiallywhencarryinggoodsbackoverallorpartofthesameroute;
23 (6)"Boattransporter",anyvehiclecombinationcapableofcarryingcargoonthe
24powerunitanddesignedandusedspecificallytotransportassembledboatsandboathulls.
25Boatsmaybepartiallydisassembledtofacilitatetransporting;
26 (7)"Bodyshop",abusinessthatrepairsphysicaldamageonmotorvehiclesthatare
27notownedbytheshoporitsofficersoremployeesbymending,straightening,replacingbody
28parts,orpainting;
29 (8)"Bus",amotorvehicleprimarilyforthetransportationofadriverandeightor
30morepassengersbutnotincludingshuttlebuses;
31 (9)"Commercialmotorvehicle",amotorvehicledesignedorregularlyusedfor
32carryingfreightandmerchandise,ormorethaneightpassengersbutnotincludingvanpoolsor
33shuttlebuses;
34 (10)"Cottontrailer",atrailerdesignedandusedexclusivelyfortransportingcottonat
35speedslessthanfortymilesperhourfromfieldtofieldorfromfieldtomarketandreturn;
36 (11)"Dealer",anyperson,firm,corporation,association,agentorsubagentengaged
37inthesaleorexchangeofnew,usedorreconstructedmotorvehiclesortrailers;
38 (12)"Director"or"directorofrevenue",thedirectorofthedepartmentofrevenue;
39 (13)"Driveawayoperation":
40 (a)Themovementofamotorvehicleortrailerbyanypersonormotorcarrierother
41thanadealeroveranypublichighway,underitsownpowersingly,orinafixedcombination
42oftwoormorevehicles,forthepurposeofdeliveryforsaleorfordeliveryeitherbeforeor
43aftersale;
44 (b)Themovementofanyvehicleorvehicles,notownedbythetransporter,
45constitutingthecommoditybeingtransported,byapersonengagedinthebusinessof
46furnishingdriversandoperatorsforthepurposeoftransportingvehiclesintransitfromone
47placetoanotherbythedriveawayortowawaymethods;or
48 (c)Themovementofamotorvehiclebyanypersonwhoislawfullyengagedinthe
49businessoftransportingordeliveringvehiclesthatarenottheperson'sownandvehiclesofa
50typeotherwiserequiredtoberegistered,bythedriveawayortowawaymethods,fromapoint
51ofmanufacture,assemblyordistributionorfromtheownerofthevehiclestoadealerorsales
52agentofamanufacturerortoanyconsigneedesignatedbytheshipperorconsignor;
53 (14)"Dromedary",abox,deck,orplatemountedbehindthecabandforwardofthe
54fifthwheelontheframeofthepowerunitofatrucktractor-semitrailercombination.Atruck
55tractorequippedwithadromedarymaycarrypartofaloadwhenoperatingindependentlyor
56inacombinationwithasemitrailer;
HB2599 14 57 (15)"Electricbicycle",abicycleequippedwithfullyoperablepedals,asaddleorseat
58fortherider,andanelectricmotoroflessthan750wattsthatmeetstherequirementsofoneof
59thefollowingthreeclasses:
60 (a)"Class1electricbicycle",anelectricbicycleequippedwithamotorthatprovides
61assistanceonlywhentheriderispedalingandthatceasestoprovideassistancewhenthe
62bicyclereachesthespeedoftwentymilesperhour;
63 (b)"Class2electricbicycle",anelectricbicycleequippedwithamotorthatmaybe
64usedexclusivelytopropelthebicycleandthatisnotcapableofprovidingassistancewhenthe
65bicyclereachesthespeedoftwentymilesperhour;or
66 (c)"Class3electricbicycle",anelectricbicycleequippedwithamotorthatprovides
67assistanceonlywhentheriderispedalingandthatceasestoprovideassistancewhenthe
68bicyclereachesthespeedoftwenty-eightmilesperhour;
69 (16)"Farmtractor",atractorused[exclusively] foranyagricultural[purposes]
70purpose;
71 (17)"Fleet",anygroupoftenormoremotorvehiclesownedbythesameowner;
72 (18)"Fleetvehicle",amotorvehiclewhichisincludedaspartofafleet;
73 (19)"Fullmount",avehiclemountedcompletelyontheframeofeitherthefirstorlast
74vehicleinasaddlemountcombination;
75 (20)"Grossweight",theweightofvehicleand/orvehiclecombinationwithoutload,
76plustheweightofanyloadthereon;
77 (21)"Hail-damagedvehicle",anyvehicle,thebodyofwhichhasbecomedentedas
78theresultoftheimpactofhail;
79 (22)"Highway",anypublicthoroughfareforvehicles,includingstateroads,county
80roadsandpublicstreets,avenues,boulevards,parkwaysoralleysinanymunicipality;
81 (23)"Improvedhighway",ahighwaywhichhasbeenpavedwithgravel,macadam,
82concrete,brickorasphalt,orsurfacedinsuchamannerthatitshallhaveahard,smooth
83surface;
84 (24)"Intersectinghighway",anyhighwaywhichjoinsanother,whetherornotit
85crossesthesame;
86 (25)"Junkvehicle",avehiclewhich:
87 (a)Isincapableofoperationoruseuponthehighwaysandhasnoresalevalueexcept
88asasourceofpartsorscrap;or
89 (b)Hasbeendesignatedasjunkorasubstantiallyequivalentdesignationbythisstate
90oranyotherstate;
91 (26)"Kitvehicle",amotorvehicleassembledbyapersonotherthanagenerally
92recognizedmanufacturerofmotorvehiclesbytheuseofagliderkitorreplicapurchasedfrom
93anauthorizedmanufacturerandaccompaniedbyamanufacturer'sstatementoforigin;
HB2599 15 94 (27)"Landimprovementcontractors'commercialmotorvehicle",anynot-for-hire
95commercialmotorvehicletheoperationofwhichisconfinedto:
96 (a)Anareathatextendsnotmorethanaradiusofonehundredmilesfromitshome
97baseofoperationswhentransportingitsowner'smachinery,equipment,orauxiliarysupplies
98toorfromprojectsinvolvingsoilandwaterconservation,ortoandfromequipmentdealers'
99maintenancefacilitiesformaintenancepurposes;or
100 (b)Anareathatextendsnotmorethanaradiusoffiftymilesfromitshomebaseof
101operationswhentransportingitsowner'smachinery,equipment,orauxiliarysuppliestoor
102fromprojectsnotinvolvingsoilandwaterconservation.
103
104Nothinginthissubdivisionshallbeconstruedtopreventanymotorvehiclefrombeing
105registeredasacommercialmotorvehicleorlocalcommercialmotorvehicle;
106 (28)"Localcommercialmotorvehicle",acommercialmotorvehiclewhose
107operationsareconfinedtoamunicipalityandthatareaextendingnotmorethanfiftymiles
108therefrom,oracommercialmotorvehiclewhoseproperty-carryingoperationsareconfined
109solelytothetransportationofpropertyownedbyanypersonwhoistheowneroroperatorof
110suchvehicletoorfromafarmownedbysuchpersonorundertheperson'scontrolbyvirtue
111ofalandlordandtenantlease;providedthatanysuchpropertytransportedtoanysuchfarmis
112foruseintheoperationofsuchfarm;
113 (29)"Locallogtruck",acommercialmotorvehiclewhichisregisteredpursuantto
114thischaptertooperateasamotorvehicleonthepublichighwaysofthisstate,used
115exclusivelyinthisstate,usedtotransportharvestedforestproducts,operatedsolelyata
116forestedsiteandinanareaextendingnotmorethanaonehundredmileradiusfromsuchsite,
117carriesaloadwithdimensionsnotinexcessoftwenty-fivecubicyardspertwoaxleswith
118dualwheels,andwhenoperatedonthenationalsystemofinterstateanddefensehighways
119describedin23U.S.C.Section103,asamended,oroutsidetheonehundredmileradiusfrom
120suchsitewithanextendeddistancelocallogtruckpermit,suchvehicleshallnotexceedthe
121weightlimitsofsection304.180,doesnothavemorethanfouraxles,anddoesnotpulla
122trailerwhichhasmorethanthreeaxles.Harvestingequipmentwhichisusedspecificallyfor
123cutting,felling,trimming,delimbing,debarking,chipping,skidding,loading,unloading,and
124stackingmaybetransportedonalocallogtruck.Alocallogtruckmaynotexceedthelimits
125requiredbylaw,however,ifthetruckdoesexceedsuchlimitsasdeterminedbytheinspecting
126officer,thennotwithstandinganyotherprovisionsoflawtothecontrary,suchtruckshallbe
127subjecttotheweightlimitsrequiredbysuchsectionsaslicensedforeightythousandpounds;
128 (30)"Locallogtrucktractor",acommercialmotorvehiclewhichisregisteredunder
129thischaptertooperateasamotorvehicleonthepublichighwaysofthisstate,used
130exclusivelyinthisstate,usedtotransportharvestedforestproducts,operatedataforestedsite
HB2599 16 131andinanareaextendingnotmorethanaonehundredmileradiusfromsuchsite,operates
132withaweightnotexceedingtwenty-twothousandfourhundredpoundsononeaxleorwitha
133weightnotexceedingforty-fourthousandeighthundredpoundsonanytandemaxle,and
134whenoperatedonthenationalsystemofinterstateanddefensehighwaysdescribedin23
135U.S.C.Section103,asamended,oroutsidetheonehundredmileradiusfromsuchsitewith
136anextendeddistancelocallogtruckpermit,suchvehicledoesnotexceedtheweightlimits
137containedinsection304.180,anddoesnothavemorethanthreeaxlesanddoesnotpulla
138trailerwhichhasmorethanthreeaxles.Violationsofaxleweightlimitationsshallbesubject
139totheloadlimitpenaltyasdescribedforinsections304.180to304.220;
140 (31)"Localtransitbus",abuswhoseoperationsareconfinedwhollywithina
141municipalcorporation,orwhollywithinamunicipalcorporationandacommercialzone,as
142definedinsection390.020,adjacentthereto,formingapartofapublictransportationsystem
143withinsuchmunicipalcorporationandsuchmunicipalcorporationandadjacentcommercial
144zone;
145 (32)"Logtruck",avehiclewhichisnotalocallogtruckorlocallogtrucktractorand
146isusedexclusivelytotransportharvestedforestproductstoandfromforestedsiteswhichis
147registeredpursuanttothischaptertooperateasamotorvehicleonthepublichighwaysofthis
148stateforthetransportationofharvestedforestproducts;
149 (33)"Majorcomponentparts",therearclip,cowl,frame,body,cab,front-end
150assembly,andfrontclip,asthosetermsaredefinedbythedirectorofrevenuepursuantto
151rulesandregulationsorbyillustrations;
152 (34)"Manufacturer",anyperson,firm,corporationorassociationengagedinthe
153businessofmanufacturingorassemblingmotorvehicles,trailersorvesselsforsale;
154 (35)"Motorchangevehicle",avehiclemanufacturedpriortoAugust,1957,which
155receivesanew,rebuiltorusedengine,andwhichusedthenumberstampedontheoriginal
156engineasthevehicleidentificationnumber;
157 (36)"Motorvehicle",anyself-propelledvehiclenotoperatedexclusivelyupontracks,
158exceptfarmtractorsandelectricbicycles;
159 (37)"Motorvehicleprimarilyforbusinessuse",anyvehicleotherthanarecreational
160motorvehicle,motorcycle,motortricycle,oranycommercialmotorvehiclelicensedforover
161twelvethousandpounds:
162 (a)Offeredforhireorlease;or
163 (b)Theownerofwhichalsoownstenormoresuchmotorvehicles;
164 (38)"Motorcycle",amotorvehicleoperatedontwowheels;
165 (39)"Motorizedbicycle",anytwo-wheeledorthree-wheeleddevicehavingan
166automatictransmissionandamotorwithacylindercapacityofnotmorethanfiftycubic
167centimeters,whichproduceslessthanthreegrossbrakehorsepower,andiscapableof
HB2599 17 168propellingthedeviceatamaximumspeedofnotmorethanthirtymilesperhouronlevel
169ground,butexcludinganelectricbicycle;
170 (40)"Motortricycle",amotorvehicleuponwhichtheoperatorstraddlesorsitsastride
171thatisdesignedtobecontrolledbyhandlebarsandisoperatedonthreewheels,includinga
172motorcyclewhileoperatedwithanyconveyance,temporaryorotherwise,requiringtheuseof
173athirdwheel,butexcludinganelectricbicycle.Amotortricycleshallnotbeincludedinthe
174definitionofall-terrainvehicle;
175 (41)"Municipality",anycity,townorvillage,whetherincorporatedornot;
176 (42)"Nonresident",aresidentofastateorcountryotherthanthestateofMissouri;
177 (43)"Non-USA-stdmotorvehicle",amotorvehiclenotoriginallymanufacturedin
178compliancewithUnitedStatesemissionsorsafetystandards;
179 (44)"Operator",anypersonwhooperatesordrivesamotorvehicle;
180 (45)"Owner",anyperson,firm,corporationorassociation,whoholdsthelegaltitle
181toavehicleorwhohasexecutedabuyer'sorderorretailinstallmentsalescontractwitha
182motorvehicledealerlicensedundersections301.550to301.580forthepurchaseofavehicle
183withanimmediaterightofpossessionvestedinthetransferee,orintheeventavehicleisthe
184subjectofanagreementfortheconditionalsaleorleasethereofwiththerightofpurchase
185uponperformanceoftheconditionsstatedintheagreementandwithanimmediaterightof
186possessionvestedintheconditionalvendeeorlessee,orintheeventamortgagorofavehicle
187isentitledtopossession,thensuchconditionalvendeeorlesseeormortgagorshallbedeemed
188theowner;
189 (46)"Publicgarage",aplaceofbusinesswheremotorvehiclesarehoused,stored,
190repaired,reconstructedorrepaintedforpersonsotherthantheownersoroperatorsofsuch
191placeofbusiness;
192 (47)"Rebuilder",abusinessthatrepairsorrebuildsmotorvehiclesownedbythe
193rebuilder,butdoesnotincludecertificatedcommonorcontractcarriersofpersonsor
194property;
195 (48)"Reconstructedmotorvehicle",avehiclethatisalteredfromitsoriginal
196constructionbytheadditionorsubstitutionoftwoormoreneworusedmajorcomponent
197parts,excludingmotorvehiclesmadefromallnewparts,andnewmultistagemanufactured
198vehicles;
199 (49)"Recreationalmotorvehicle",anymotorvehicledesigned,constructedor
200substantiallymodifiedsothatitmaybeusedandisusedforthepurposesoftemporary
201housingquarters,includingthereinsleepingandeatingfacilitieswhichareeitherpermanently
202attachedtothemotorvehicleorattachedtoaunitwhichissecurelyattachedtothemotor
203vehicle.Nothinghereinshallpreventanymotorvehiclefrombeingregisteredasa
204commercialmotorvehicleifthemotorvehiclecouldotherwisebesoregistered;
HB2599 18 205 (50)"Recreationaloff-highwayvehicle",anymotorizedvehiclemanufacturedand
206usedexclusivelyforoff-highwayusewhichismorethanfiftyinchesbutnomorethaneighty
207inchesinwidth,measuredfromoutsideoftirerimtooutsideoftirerim,withanunladendry
208weightofthreethousandfivehundredpoundsorless,travelingonfourormorenonhighway
209tiresandwhichmayhaveaccesstoATVtrails;
210 (51)"Recreationaltrailer",anytrailerdesigned,constructed,orsubstantiallymodified
211sothatitmaybeusedandisusedforthepurposeoftemporaryhousingquarters,including
212thereinsleepingoreatingfacilities,whichcanbetemporarilyattachedtoamotorvehicleor
213attachedtoaunitwhichissecurelyattachedtoamotorvehicle;
214 (52)"Rollbackorcarcarrier",anyvehiclespecificallydesignedtotransportwrecked,
215disabledorotherwiseinoperablevehicles,whenthetransportationisdirectlyconnectedtoa
216wreckerortowingservice;
217 (53)"Saddlemountcombination",acombinationofvehiclesinwhichatruckortruck
218tractortowsoneormoretrucksortrucktractors,eachconnectedbyasaddletotheframeor
219fifthwheelofthevehicleinfrontofit.The"saddle"isamechanismthatconnectsthefront
220axleofthetowedvehicletotheframeorfifthwheelofthevehicleinfrontandfunctionslike
221afifthwheelkingpinconnection.Whentwovehiclesaretowedinthismannerthe
222combinationiscalleda"doublesaddlemountcombination".Whenthreevehiclesaretowed
223inthismanner,thecombinationiscalleda"triplesaddlemountcombination";
224 (54)"Salvagedealeranddismantler",abusinessthatdismantlesusedmotorvehicles
225forthesaleofthepartsthereof,andbuysandsellsusedmotorvehiclepartsandaccessories;
226 (55)"Salvagevehicle",amotorvehicle,semitrailer,orhousetrailerwhich:
227 (a)Wasdamagedduringayearthatisnomorethansixyearsafterthemanufacturer's
228modelyeardesignationforsuchvehicletotheextentthatthetotalcostofrepairstorebuildor
229reconstructthevehicletoitsconditionimmediatelybeforeitwasdamagedforlegaloperation
230ontheroadsorhighwaysexceedseightypercentofthefairmarketvalueofthevehicle
231immediatelyprecedingthetimeitwasdamaged;
232 (b)Byreasonofconditionorcircumstance,hasbeendeclaredsalvage,eitherbyits
233owner,orbyaperson,firm,corporation,orotherlegalentityexercisingtherightofsecurity
234interestinit;
235 (c)Hasbeendeclaredsalvagebyaninsurancecompanyasaresultofsettlementofa
236claim;
237 (d)Ownershipofwhichisevidencedbyasalvagetitle;or
238 (e)Isabandonedpropertywhichistitledpursuanttosection304.155orsection
239304.157anddesignatedwiththewords"salvage/abandonedproperty".Thetotalcostof
240repairstorebuildorreconstructthevehicleshallnotincludethecostofrepairing,replacing,
241orreinstallinginflatablesafetyrestraints,tires,soundsystems,ordamageasaresultofhail,
HB2599 19 242oranysalestaxonpartsormaterialstorebuildorreconstructthevehicle.Forpurposesof
243thisdefinition,"fairmarketvalue"meanstheretailvalueofamotorvehicleas:
244 a.Setforthinacurrenteditionofanynationallyrecognizedcompilationofretail
245values,includingautomateddatabases,orfrompublicationscommonlyusedbythe
246automotiveandinsuranceindustriestoestablishthevaluesofmotorvehicles;
247 b.Determinedpursuanttoamarketsurveyofcomparablevehicleswithregardto
248conditionandequipment;and
249 c.Determinedbyaninsurancecompanyusinganyotherprocedurerecognizedbythe
250insuranceindustry,includingmarketsurveys,thatisappliedbythecompanyinauniform
251manner;
252 (56)"Schoolbus",anymotorvehicleusedsolelytotransportstudentstoorfrom
253schoolortotransportstudentstoorfromanyplaceforeducationalpurposes;
254 (57)"Scrapprocessor",abusinessthat,throughtheuseoffixedormobileequipment,
255flattens,crushes,orotherwiseacceptsmotorvehiclesandvehiclepartsforprocessingor
256transportationtoashredderorscrapmetaloperatorforrecycling;
257 (58)"Shuttlebus",amotorvehicleusedormaintainedbyanyperson,firm,or
258corporationasanincidentalservicetotransportpatronsorcustomersoftheregularbusiness
259ofsuchperson,firm,orcorporationtoandfromtheplaceofbusinessoftheperson,firm,or
260corporationprovidingtheserviceatnofeeorcharge.Shuttlebusesshallnotberegisteredas
261busesorascommercialmotorvehicles;
262 (59)"Specialmobileequipment",everyself-propelledvehiclenotdesignedorused
263primarilyforthetransportationofpersonsorpropertyandincidentallyoperatedormoved
264overthehighways,includingfarmequipment,implementsofhusbandry,roadconstructionor
265maintenancemachinery,ditch-diggingapparatus,stonecrushers,aircompressors,power
266shovels,cranes,graders,rollers,well-drillersandwood-sawingequipmentusedforhire,
267asphaltspreaders,bituminousmixers,bucketloaders,ditchers,levelinggraders,finished
268machines,motorgraders,roadrollers,scarifiers,earth-movingcarryalls,scrapers,draglines,
269concretepumptrucks,rock-drillingandearth-movingequipment.Thisenumerationshallbe
270deemedpartialandshallnotoperatetoexcludeothersuchvehicleswhicharewithinthe
271generaltermsofthissection;
272 (60)"Speciallyconstructedmotorvehicle",amotorvehiclewhichshallnothavebeen
273originallyconstructedunderadistinctivename,make,modelortypebyamanufacturerof
274motorvehicles.Thetermspeciallyconstructedmotorvehicleincludeskitvehicles;
275 (61)"Stinger-steeredcombination",atrucktractor-semitrailerwhereinthefifthwheel
276islocatedonadropframelocatedbehindandbelowtherearmostaxleofthepowerunit;
HB2599 20 277 (62)"Tandemaxle",agroupoftwoormoreaxles,arrangedonebehindanother,the
278distancebetweentheextremesofwhichismorethanfortyinchesandnotmorethanninety-
279sixinchesapart;
280 (63)"Towawaytrailertransportercombination",acombinationofvehiclesconsisting
281ofatrailertransportertowingunitandtwotrailersorsemitrailers,withatotalweightthat
282doesnotexceedtwenty-sixthousandpounds;andinwhichthetrailersorsemitrailerscarryno
283propertyandconstituteinventorypropertyofamanufacturer,distributer,ordealerofsuch
284trailersorsemitrailers;
285 (64)"Tractor","trucktractor"or"truck-tractor",aself-propelledmotorvehicle
286designedfordrawingothervehicles,butnotforthecarriageofanyloadwhenoperating
287independently.Whenattachedtoasemitrailer,itsupportsapartoftheweightthereof;
288 (65)"Trailer",anyvehiclewithoutmotivepowerdesignedforcarryingpropertyor
289passengersonitsownstructureandforbeingdrawnbyaself-propelledvehicle,exceptthose
290runningexclusivelyontracks,includingasemitrailerorvehicleofthetrailertypesodesigned
291andusedinconjunctionwithaself-propelledvehiclethataconsiderablepartofitsown
292weightrestsuponandiscarriedbythetowingvehicle.Thetermtrailershallnotinclude
293cottontrailersasdefinedinthissectionandshallnotincludemanufacturedhomesasdefined
294insection700.010;
295 (66)"Trailertransportertowingunit",apowerunitthatisnotusedtocarryproperty
296whenoperatinginatowawaytrailertransportercombination;
297 (67)"Truck",amotorvehicledesigned,used,ormaintainedforthetransportationof
298property;
299 (68)"Truck-tractorsemitrailer-semitrailer",acombinationvehicleinwhichthetwo
300trailingunitsareconnectedwithaB-trainassemblywhichisarigidframeextensionattached
301totherearframeofafirstsemitrailerwhichallowsforafifth-wheelconnectionpointforthe
302secondsemitrailerandhasonelessarticulationpointthantheconventionalA-dollyconnected
303truck-tractorsemitrailer-trailercombination;
304 (69)"Truck-trailerboattransportercombination",aboattransportercombination
305consistingofastraighttrucktowingatrailerusingtypicallyaballandsocketconnectionwith
306thetraileraxlelocatedsubstantiallyatthetrailercenterofgravityratherthantherearofthe
307trailerbutsoastomaintainadownwardforceonthetrailertongue;
308 (70)"Usedpartsdealer",abusinessthatbuysandsellsusedmotorvehiclepartsor
309accessories,butnotincludingabusinessthatsellsonlynew,remanufacturedorrebuiltparts.
310Businessdoesnotincludeisolatedsalesataswapmeetoflessthanthreedays;
311 (71)"Utilityvehicle",anymotorizedvehiclemanufacturedandusedexclusivelyfor
312off-highwayusewhichismorethanfiftyinchesbutnomorethaneightyinchesinwidth,
313measuredfromoutsideoftirerimtooutsideoftirerim,withanunladendryweightofthree
HB2599 21 314thousandfivehundredpoundsorless,travelingonfourorsixwheels,tobeused[primarily]
315foranylandscaping,lawncare,farming,ormaintenancepurposes;
316 (72)"Vanpool",anyvanorothermotorvehicleusedormaintainedbyanyperson,
317group,firm,corporation,association,city,countyorstateagency,oranymemberthereof,for
318thetransportationofnotlessthaneightnormorethanforty-eightemployees,permotor
319vehicle,toandfromtheirplaceofemployment;however,avanpoolshallnotbeincludedin
320thedefinitionofthetermbusorcommercialmotorvehicleasdefinedinthissection,norshall
321avanpooldriverbedeemedachauffeurasthattermisdefinedbysection303.020;norshall
322useofavanpoolvehicleforride-sharingarrangements,recreational,personal,ormaintenance
323usesconstituteanunlicenseduseofthemotorvehicle,unlessusedformonetaryprofitother
324thanforuseinaride-sharingarrangement;
325 (73)"Vehicle",anymechanicaldeviceonwheels,designedprimarilyforuse,orused,
326onhighways,exceptmotorizedbicycles,electricbicycles,vehiclespropelledordrawnby
327horsesorhumanpower,orvehiclesusedexclusivelyonfixedrailsortracks,orcottontrailers
328ormotorizedwheelchairsoperatedbyhandicappedpersons;
329 (74)"Wrecker"or"towtruck",anyemergencycommercialvehicleequipped,
330designedandusedtoassistorrenderaidandtransportortowdisabledorwreckedvehicles
331fromahighway,road,streetorhighwayrights-of-waytoapointofstorageorrepair,
332includingtowingareplacementvehicletoreplaceadisabledorwreckedvehicle;
333 (75)"Wreckerortowingservice",theactoftransporting,towingorrecoveringwitha
334wrecker,towtruck,rollbackorcarcarrieranyvehiclenotownedbytheoperatorofthe
335wrecker,towtruck,rollbackorcarcarrierforwhichtheoperatordirectlyorindirectly
336receivescompensationorotherpersonalgain.
âś”
HB2599 22