HB2599--SALESTAXEXEMPTIONSFORFARMEQUIPMENT
SPONSOR: Evans
Currently,salesofcertainfarmmachineryandequipmentused
exclusivelyforagriculturalpurposesareexemptfromsalestax.
Asspecifiedinthisbill,salesofcertainfarmmachineryand
equipment,includingutilityvehicles,usedforanyagricultural
purposeareexemptfromsalestax.Additionally,thisbill
providesandaltersdefinitionsforutilityvehiclesandfarm
tractors(Sections144.030and301.010,RSMo)
Thisbillchangestheburdenofproofbeforeanyadministrative
tribunalofthisstatethatasellershallfirstofferproofthata
saleisexemptfromsalesandusetaxinaccordancewithproof
admissibleundertheapplicablerulesofevidence,buttheburden
ofproofshallthereaftershifttotheDirectorofRevenuetoprove
thattheexemptionisimproper(Section144.210).