HB2599--SALESTAXEXEMPTIONS
SPONSOR: Evans
COMMITTEEACTION:Voted"DoPass"bytheStandingCommitteeon
RuralCommunityDevelopmentbyavoteof11to0.
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).
PROPONENTS: Supporterssaythat90%offarmsinMissouriare
familyownedandtheequipmenttheypurchasearemostlyusedin
farming,butmayoccasionallybeusedforotherpurposes. This
billwouldallowthepurchaseoffarmequipmenttobetaxexempt
evenifitisoccasionallyusedforotherpurposes.
TestifyingforthebillwereRepresentative Evans;MissouriCorn
GrowersAssociation;andMissouriFarmBureau.Additionalwritten
testimonywassubmittedinsupportofthebill.
OPPONENTS: Writtentestimonywassubmittedinoppositiontothe
bill.
Writtentestimonyhasbeensubmittedforthisbill.Thefull
writtentestimonycanbefoundunderTestimonyonthebillpageon
theHousewebsite.