| 1 | 1 | | SECONDREGULARSESSION |
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| 2 | 2 | | HOUSEBILLNO.2599 |
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| 3 | 3 | | 101STGENERALASSEMBLY |
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| 4 | 4 | | INTRODUCEDBYREPRESENTATIVEEVANS. |
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| 5 | 5 | | 5112H.01I DANARADEMANMILLER,ChiefClerk |
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| 6 | 6 | | ANACT |
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| 7 | 7 | | Torepealsections144.030,144.210,and301.010,RSMo,andtoenactinlieuthereofthree |
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| 8 | 8 | | newsectionsrelatingtosalestaxexemptionsforfarmequipment. |
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| 9 | 9 | | BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows: |
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| 10 | 10 | | SectionA.Sections144.030,144.210,and301.010,RSMo,arerepealedandthree |
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| 11 | 11 | | 2newsectionsenactedinlieuthereof,tobeknownassections144.030,144.210,and301.010, |
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| 12 | 12 | | 3toreadasfollows: |
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| 13 | 13 | | 144.030.1.Thereisherebyspecificallyexemptedfromtheprovisionsofsections |
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| 14 | 14 | | 2144.010to144.525andfromthecomputationofthetaxlevied,assessedorpayablepursuant |
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| 15 | 15 | | 3tosections144.010to144.525suchretailsalesasmaybemadeincommercebetweenthis |
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| 16 | 16 | | 4stateandanyotherstateoftheUnitedStates,orbetweenthisstateandanyforeigncountry, |
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| 17 | 17 | | 5andanyretailsalewhichthestateofMissouriisprohibitedfromtaxingpursuanttothe |
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| 18 | 18 | | 6ConstitutionorlawsoftheUnitedStatesofAmerica,andsuchretailsalesoftangible |
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| 19 | 19 | | 7personalpropertywhichthegeneralassemblyofthestateofMissouriisprohibitedfrom |
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| 20 | 20 | | 8taxingorfurthertaxingbytheconstitutionofthisstate. |
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| 21 | 21 | | 9 2.Therearealsospecificallyexemptedfromtheprovisionsofthelocalsalestaxlaw |
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| 22 | 22 | | 10asdefinedinsection32.085,section238.235,andsections144.010to144.525and144.600to |
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| 23 | 23 | | 11144.761andfromthecomputationofthetaxlevied,assessedorpayablepursuanttothelocal |
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| 24 | 24 | | 12salestaxlawasdefinedinsection32.085,section238.235,andsections144.010to144.525 |
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| 25 | 25 | | 13and144.600to144.745: |
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| 26 | 26 | | 14 (1)Motorfuelorspecialfuelsubjecttoanexcisetaxofthisstate,unlessallorpartof |
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| 27 | 27 | | 15suchexcisetaxisrefundedpursuanttosection142.824;oruponthesaleatretailoffueltobe |
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| 28 | 28 | | 16consumedinmanufacturingorcreatinggas,power,steam,electricalcurrentorinfurnishing |
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| 29 | 29 | | EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis |
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| 30 | 30 | | intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 17watertobesoldultimatelyatretail;orfeedforlivestockorpoultry;orgraintobeconverted |
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| 31 | 31 | | 18intofoodstuffswhicharetobesoldultimatelyinprocessedformatretail;orseed,limestone |
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| 32 | 32 | | 19orfertilizerwhichistobeusedforseeding,limingorfertilizingcropswhichwhenharvested |
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| 33 | 33 | | 20willbesoldatretailorwillbefedtolivestockorpoultrytobesoldultimatelyinprocessed |
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| 34 | 34 | | 21formatretail;economicpoisonsregisteredpursuanttotheprovisionsoftheMissouri |
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| 35 | 35 | | 22pesticideregistration[law]act,sections[281.220] 281.210to281.310,whicharetobeused |
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| 36 | 36 | | 23inconnectionwiththegrowthorproductionofcrops,fruittreesororchardsappliedbefore, |
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| 37 | 37 | | 24during,orafterplanting,thecropofwhichwhenharvestedwillbesoldatretailorwillbe |
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| 38 | 38 | | 25convertedintofoodstuffswhicharetobesoldultimatelyinprocessedformatretail; |
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| 39 | 39 | | 26 (2)Materials,manufacturedgoods,machineryandpartswhichwhenusedin |
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| 40 | 40 | | 27manufacturing,processing,compounding,mining,producingorfabricatingbecomea |
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| 41 | 41 | | 28componentpartoringredientofthenewpersonalpropertyresultingfromsuch |
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| 42 | 42 | | 29manufacturing,processing,compounding,mining,producingorfabricatingandwhichnew |
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| 43 | 43 | | 30personalpropertyisintendedtobesoldultimatelyforfinaluseorconsumption;and |
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| 44 | 44 | | 31materials,includingwithoutlimitation,gasesandmanufacturedgoods,includingwithout |
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| 45 | 45 | | 32limitationslaggingmaterialsandfirebrick,whichareultimatelyconsumedinthe |
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| 46 | 46 | | 33manufacturingprocessbyblending,reactingorinteractingwithorbybecoming,inwhole |
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| 47 | 47 | | 34orinpart,componentpartsoringredientsofsteelproductsintendedtobesoldultimatelyfor |
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| 48 | 48 | | 35finaluseorconsumption; |
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| 49 | 49 | | 36 (3)Materials,replacementpartsandequipmentpurchasedforusedirectlyupon,and |
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| 50 | 50 | | 37fortherepairandmaintenanceormanufactureof,motorvehicles,watercraft,railroadrolling |
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| 51 | 51 | | 38stockoraircraftengagedascommoncarriersofpersonsorproperty; |
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| 52 | 52 | | 39 (4)Replacementmachinery,equipment,andpartsandthematerialsandsupplies |
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| 53 | 53 | | 40solelyrequiredfortheinstallationorconstructionofsuchreplacementmachinery,equipment, |
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| 54 | 54 | | 41andparts,useddirectlyinmanufacturing,mining,fabricatingorproducingaproductwhichis |
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| 55 | 55 | | 42intendedtobesoldultimatelyforfinaluseorconsumption;andmachineryandequipment, |
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| 56 | 56 | | 43andthematerialsandsuppliesrequiredsolelyfortheoperation,installationorconstructionof |
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| 57 | 57 | | 44suchmachineryandequipment,purchasedandusedtoestablishnew,ortoreplaceorexpand |
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| 58 | 58 | | 45existing,materialrecoveryprocessingplantsinthisstate.Forthepurposesofthis |
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| 59 | 59 | | 46subdivision,a"materialrecoveryprocessingplant"meansafacilitythathasasitsprimary |
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| 60 | 60 | | 47purposetherecoveryofmaterialsintoausableproductoradifferentformwhichisusedin |
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| 61 | 61 | | 48producinganewproductandshallincludeafacilityorequipmentwhichareusedexclusively |
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| 62 | 62 | | 49forthecollectionofrecoveredmaterialsfordeliverytoamaterialrecoveryprocessingplant |
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| 63 | 63 | | 50butshallnotincludemotorvehiclesusedonhighways.Forpurposesofthissection,theterms |
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| 64 | 64 | | 51motorvehicleandhighwayshallhavethesamemeaningpursuanttosection301.010.Forthe |
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| 65 | 65 | | 52purposesofthissubdivision,subdivision(5)ofthissubsection,andsection144.054,aswell |
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| 66 | 66 | | 53asthedefinitioninsubdivision(9)ofsubsection1ofsection144.010,theterm"product" |
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| 67 | 67 | | HB2599 2 54includestelecommunicationsservicesandtheterm"manufacturing"shallincludethe |
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| 68 | 68 | | 55production,orproductionandtransmission,oftelecommunicationsservices.Thepreceding |
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| 69 | 69 | | 56sentencedoesnotmakeasubstantivechangeinthelawandisintendedtoclarifythattheterm |
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| 70 | 70 | | 57"manufacturing"hasincludedandcontinuestoincludetheproductionandtransmissionof |
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| 71 | 71 | | 58"telecommunicationsservices",asenactedinthissubdivisionandsubdivision(5)ofthis |
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| 72 | 72 | | 59subsection,aswellasthedefinitioninsubdivision(9)ofsubsection1ofsection144.010. |
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| 73 | 73 | | 60Theprecedingtwosentencesreaffirmlegislativeintentconsistentwiththeinterpretationof |
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| 74 | 74 | | 61thissubdivisionandsubdivision(5)ofthissubsectioninSouthwesternBellTel.Co.v. |
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| 75 | 75 | | 62DirectorofRevenue,78S.W.3d763(Mo.banc2002)andSouthwesternBellTel.Co.v. |
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| 76 | 76 | | 63DirectorofRevenue,182S.W.3d226(Mo.banc2005),andaccordinglyabrogatesthe |
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| 77 | 77 | | 64Missourisupremecourt'sinterpretationofthoseexemptionsinIBMCorporationv.Director |
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| 78 | 78 | | 65ofRevenue,491S.W.3d535(Mo.banc2016)totheextentinconsistentwiththissectionand |
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| 79 | 79 | | 66SouthwesternBellTel.Co.v.DirectorofRevenue,78S.W.3d763(Mo.banc2002)and |
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| 80 | 80 | | 67SouthwesternBellTel.Co.v.DirectorofRevenue,182S.W.3d226(Mo.banc2005).The |
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| 81 | 81 | | 68constructionandapplicationofthissubdivisionasexpressedbytheMissourisupremecourt |
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| 82 | 82 | | 69inDSTSystems,Inc.v.DirectorofRevenue,43S.W.3d799(Mo.banc2001);Southwestern |
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| 83 | 83 | | 70BellTel.Co.v.DirectorofRevenue,78S.W.3d763(Mo.banc2002);andSouthwesternBell |
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| 84 | 84 | | 71Tel.Co.v.DirectorofRevenue,182S.W.3d226(Mo.banc2005),isherebyaffirmed. |
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| 85 | 85 | | 72Materialrecoveryisnotthereuseofmaterialswithinamanufacturingprocessortheuseofa |
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| 86 | 86 | | 73productpreviouslyrecovered.Thematerialrecoveryprocessingplantshallqualifyunderthe |
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| 87 | 87 | | 74provisionsofthissectionregardlessofownershipofthematerialbeingrecovered; |
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| 88 | 88 | | 75 (5)Machineryandequipment,andpartsandthematerialsandsuppliessolely |
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| 89 | 89 | | 76requiredfortheinstallationorconstructionofsuchmachineryandequipment,purchasedand |
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| 90 | 90 | | 77usedtoestablishnewortoexpandexistingmanufacturing,miningorfabricatingplantsinthe |
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| 91 | 91 | | 78stateifsuchmachineryandequipmentisuseddirectlyinmanufacturing,miningor |
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| 92 | 92 | | 79fabricatingaproductwhichisintendedtobesoldultimatelyforfinaluseorconsumption. |
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| 93 | 93 | | 80TheconstructionandapplicationofthissubdivisionasexpressedbytheMissourisupreme |
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| 94 | 94 | | 81courtinDSTSystems,Inc.v.DirectorofRevenue,43S.W.3d799(Mo.banc2001); |
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| 95 | 95 | | 82SouthwesternBellTel.Co.v.DirectorofRevenue,78S.W.3d763(Mo.banc2002);and |
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| 96 | 96 | | 83SouthwesternBellTel.Co.v.DirectorofRevenue,182S.W.3d226(Mo.banc2005),is |
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| 97 | 97 | | 84herebyaffirmed; |
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| 98 | 98 | | 85 (6)Tangiblepersonalpropertywhichisusedexclusivelyinthemanufacturing, |
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| 99 | 99 | | 86processing,modificationorassemblingofproductssoldtotheUnitedStatesgovernmentorto |
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| 100 | 100 | | 87anyagencyoftheUnitedStatesgovernment; |
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| 101 | 101 | | 88 (7)Animalsorpoultryusedforbreedingorfeedingpurposes,orcaptivewildlife; |
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| 102 | 102 | | HB2599 3 89 (8)Newsprint,ink,computers,photosensitivepaperandfilm,toner,printingplates |
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| 103 | 103 | | 90andothermachinery,equipment,replacementpartsandsuppliesusedinproducing |
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| 104 | 104 | | 91newspaperspublishedfordisseminationofnewstothegeneralpublic; |
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| 105 | 105 | | 92 (9)Therentalsoffilms,recordsoranytypeofsoundorpicturetranscriptionsfor |
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| 106 | 106 | | 93publiccommercialdisplay; |
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| 107 | 107 | | 94 (10)Pumpingmachineryandequipmentusedtopropelproductsdeliveredby |
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| 108 | 108 | | 95pipelinesengagedascommoncarriers; |
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| 109 | 109 | | 96 (11)Railroadrollingstockforuseintransportingpersonsorpropertyininterstate |
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| 110 | 110 | | 97commerceandmotorvehicleslicensedforagrossweightoftwenty-fourthousandpoundsor |
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| 111 | 111 | | 98moreortrailersusedbycommoncarriers,asdefinedinsection390.020,inthetransportation |
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| 112 | 112 | | 99ofpersonsorproperty; |
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| 113 | 113 | | 100 (12)Electricalenergyusedintheactualprimarymanufacture,processing, |
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| 114 | 114 | | 101compounding,miningorproducingofaproduct,orelectricalenergyusedintheactual |
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| 115 | 115 | | 102secondaryprocessingorfabricatingoftheproduct,oramaterialrecoveryprocessingplantas |
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| 116 | 116 | | 103definedinsubdivision(4)ofthissubsection,infacilitiesownedorleasedbythetaxpayer,if |
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| 117 | 117 | | 104thetotalcostofelectricalenergysousedexceedstenpercentofthetotalcostofproduction, |
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| 118 | 118 | | 105eitherprimaryorsecondary,exclusiveofthecostofelectricalenergysousedoriftheraw |
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| 119 | 119 | | 106materialsusedinsuchprocessingcontainatleasttwenty-fivepercentrecoveredmaterialsas |
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| 120 | 120 | | 107definedinsection260.200.Thereshallbearebuttablepresumptionthattherawmaterials |
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| 121 | 121 | | 108usedintheprimarymanufactureofautomobilescontainatleasttwenty-fivepercent |
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| 122 | 122 | | 109recoveredmaterials.Forpurposesofthissubdivision,"processing"meansanymodeof |
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| 123 | 123 | | 110treatment,actorseriesofactsperformeduponmaterialstotransformandreducethemtoa |
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| 124 | 124 | | 111differentstateorthing,includingtreatmentnecessarytomaintainorpreservesuchprocessing |
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| 125 | 125 | | 112bytheproducerattheproductionfacility; |
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| 126 | 126 | | 113 (13)Anodeswhichareusedorconsumedinmanufacturing,processing, |
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| 127 | 127 | | 114compounding,mining,producingorfabricatingandwhichhaveausefullifeoflessthan |
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| 128 | 128 | | 115oneyear; |
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| 129 | 129 | | 116 (14)Machinery,equipment,appliancesanddevicespurchasedorleasedandused |
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| 130 | 130 | | 117solelyforthepurposeofpreventing,abatingormonitoringairpollution,andmaterialsand |
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| 131 | 131 | | 118suppliessolelyrequiredfortheinstallation,constructionorreconstructionofsuchmachinery, |
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| 132 | 132 | | 119equipment,appliancesanddevices; |
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| 133 | 133 | | 120 (15)Machinery,equipment,appliancesanddevicespurchasedorleasedandused |
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| 134 | 134 | | 121solelyforthepurposeofpreventing,abatingormonitoringwaterpollution,andmaterialsand |
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| 135 | 135 | | 122suppliessolelyrequiredfortheinstallation,constructionorreconstructionofsuchmachinery, |
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| 136 | 136 | | 123equipment,appliancesanddevices; |
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| 137 | 137 | | 124 (16)Tangiblepersonalpropertypurchasedbyaruralwaterdistrict; |
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| 138 | 138 | | HB2599 4 125 (17)Allamountspaidorchargedforadmissionorparticipationorotherfeespaidby |
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| 139 | 139 | | 126orotherchargestoindividualsinorforanyplaceofamusement,entertainmentorrecreation, |
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| 140 | 140 | | 127gamesorathleticevents,includingmuseums,fairs,zoosandplanetariums,ownedoroperated |
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| 141 | 141 | | 128byamunicipalityorotherpoliticalsubdivisionwherealltheproceedsderivedtherefrom |
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| 142 | 142 | | 129benefitthemunicipalityorotherpoliticalsubdivisionanddonotinuretoanyprivateperson, |
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| 143 | 143 | | 130firm,orcorporation,provided,however,thatamunicipalityorotherpoliticalsubdivisionmay |
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| 144 | 144 | | 131enterintorevenue-sharingagreementswithprivatepersons,firms,orcorporationsproviding |
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| 145 | 145 | | 132goodsorservices,includingmanagementservices,inorfortheplaceofamusement, |
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| 146 | 146 | | 133entertainmentorrecreation,gamesorathleticevents,andprovidedfurtherthatnothinginthis |
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| 147 | 147 | | 134subdivisionshallexemptfromtaxanyamountsretainedbyanyprivateperson,firm,or |
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| 148 | 148 | | 135corporationundersuchrevenue-sharingagreement; |
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| 149 | 149 | | 136 (18)Allsalesofinsulin,andallsales,rentals,repairs,andpartsofdurablemedical |
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| 150 | 150 | | 137equipment,prostheticdevices,andorthopedicdevicesasdefinedonJanuary1,1980,bythe |
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| 151 | 151 | | 138federalMedicareprogrampursuanttoTitleXVIIIoftheSocialSecurityActof1965, |
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| 152 | 152 | | 139includingtheitemsspecifiedinSection1862(a)(12)ofthatact(42U.S.C.Section1395y,as |
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| 153 | 153 | | 140amended), andalsospecificallyincludinghearingaidsandhearingaidsuppliesandallsales |
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| 154 | 154 | | 141ofdrugswhichmaybelegallydispensedbyalicensedpharmacistonlyuponalawful |
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| 155 | 155 | | 142prescriptionofapractitionerlicensedtoadministerthoseitems,includingsamplesand |
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| 156 | 156 | | 143materialsusedtomanufacturesampleswhichmaybedispensedbyapractitionerauthorized |
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| 157 | 157 | | 144todispensesuchsamplesandallsalesorrentalofmedicaloxygen,homerespiratory |
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| 158 | 158 | | 145equipmentandaccessoriesincludingparts,andhospitalbedsandaccessoriesandambulatory |
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| 159 | 159 | | 146aidsincludingparts,andallsalesorrentalofmanualandpoweredwheelchairsincluding |
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| 160 | 160 | | 147parts,andstairwaylifts,Braillewriters,electronicBrailleequipmentand,ifpurchasedor |
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| 161 | 161 | | 148rentedbyoronbehalfofapersonwithoneormorephysicalormentaldisabilitiestoenable |
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| 162 | 162 | | 149themtofunctionmoreindependently,allsalesorrentalofscootersincludingparts,and |
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| 163 | 163 | | 150readingmachines,electronicprintenlargersandmagnifiers,electronicalternativeand |
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| 164 | 164 | | 151augmentativecommunicationdevices,anditemsusedsolelytomodifymotorvehiclesto |
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| 165 | 165 | | 152permittheuseofsuchmotorvehiclesbyindividualswithdisabilitiesorsalesofover-the- |
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| 166 | 166 | | 153counterornonprescriptiondrugstoindividualswithdisabilities,anddrugsrequiredbythe |
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| 167 | 167 | | 154FoodandDrugAdministrationtomeettheover-the-counterdrugproductlabeling |
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| 168 | 168 | | 155requirementsin21CFR201.66,oritssuccessor,asprescribedbyahealthcare |
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| 169 | 169 | | 156practitionerlicensedtoprescribe; |
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| 170 | 170 | | 157 (19)Allsalesmadebyortoreligiousandcharitableorganizationsandinstitutionsin |
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| 171 | 171 | | 158theirreligious,charitableoreducationalfunctionsandactivitiesandallsalesmadebyortoall |
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| 172 | 172 | | 159elementaryandsecondaryschoolsoperatedatpublicexpenseintheireducationalfunctions |
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| 173 | 173 | | 160andactivities; |
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| 174 | 174 | | HB2599 5 161 (20)Allsalesofaircrafttocommoncarriersforstorageorforuseininterstate |
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| 175 | 175 | | 162commerceandallsalesmadebyortonot-for-profitcivic,social,serviceorfraternal |
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| 176 | 176 | | 163organizations,includingfraternalorganizationswhichhavebeendeclaredtax-exempt |
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| 177 | 177 | | 164organizationspursuanttoSection501(c)(8)or(10)ofthe1986InternalRevenueCode,as |
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| 178 | 178 | | 165amended,intheircivicorcharitablefunctionsandactivitiesandallsalesmadeto |
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| 179 | 179 | | 166eleemosynaryandpenalinstitutionsandindustriesofthestate,andallsalesmadetoany |
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| 180 | 180 | | 167privatenot-for-profitinstitutionofhighereducationnototherwiseexcludedpursuantto |
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| 181 | 181 | | 168subdivision(19)ofthissubsectionoranyinstitutionofhighereducationsupportedbypublic |
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| 182 | 182 | | 169funds,andallsalesmadetoastatereliefagencyintheexerciseofrelieffunctionsand |
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| 183 | 183 | | 170activities; |
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| 184 | 184 | | 171 (21)Allticketsalesmadebybenevolent,scientificandeducationalassociations |
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| 185 | 185 | | 172whichareformedtofoster,encourage,andpromoteprogressandimprovementinthescience |
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| 186 | 186 | | 173ofagricultureandintheraisingandbreedingofanimals,andbynonprofitsummertheater |
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| 187 | 187 | | 174organizationsifsuchorganizationsareexemptfromfederaltaxpursuanttotheprovisionsof |
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| 188 | 188 | | 175theInternalRevenueCodeandalladmissionchargesandentryfeestotheMissouristatefair |
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| 189 | 189 | | 176oranyfairconductedbyacountyagriculturalandmechanicalsocietyorganizedandoperated |
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| 190 | 190 | | 177pursuanttosections262.290to262.530; |
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| 191 | 191 | | 178 (22)Allsalesmadetoanyprivatenot-for-profitelementaryorsecondaryschool,all |
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| 192 | 192 | | 179salesoffeedadditives,medicationsorvaccinesadministeredtolivestockorpoultryinthe |
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| 193 | 193 | | 180productionoffoodorfiber,allsalesofpesticidesusedintheproductionofcrops,livestockor |
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| 194 | 194 | | 181poultryforfoodorfiber,allsalesofbeddingusedintheproductionoflivestockorpoultryfor |
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| 195 | 195 | | 182foodorfiber,allsalesofpropaneornaturalgas,electricityordieselfuelusedexclusivelyfor |
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| 196 | 196 | | 183dryingagriculturalcrops,naturalgasusedintheprimarymanufactureorprocessingoffuel |
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| 197 | 197 | | 184ethanolasdefinedinsection142.028,naturalgas,propane,andelectricityusedbyaneligible |
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| 198 | 198 | | 185newgenerationcooperativeoraneligiblenewgenerationprocessingentityasdefinedin |
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| 199 | 199 | | 186section348.432,andallsalesoffarmmachineryandequipment,otherthanairplanes,motor |
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| 200 | 200 | | 187vehiclesandtrailers,andanyfreightchargesonanyexemptitem.Asusedinthis |
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| 201 | 201 | | 188subdivision,theterm"feedadditives"meanstangiblepersonalpropertywhich,whenmixed |
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| 202 | 202 | | 189withfeedforlivestockorpoultry,istobeusedinthefeedingoflivestockorpoultry.Asused |
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| 203 | 203 | | 190inthissubdivision,theterm"pesticides"includesadjuvantssuchascropoils,surfactants, |
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| 204 | 204 | | 191wettingagentsandotherassortedpesticidecarriersusedtoimproveorenhancetheeffectofa |
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| 205 | 205 | | 192pesticideandthefoamusedtomarktheapplicationofpesticidesandherbicidesforthe |
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| 206 | 206 | | 193productionofcrops,livestockorpoultry.Asusedinthissubdivision,theterm"farm |
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| 207 | 207 | | 194machineryandequipment"means: |
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| 208 | 208 | | 195 (a)Neworusedfarmtractorsandsuchotherneworusedfarmmachineryand |
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| 209 | 209 | | 196equipment[and],includingutilityvehicles,repairorreplacementpartsthereonandany |
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| 210 | 210 | | HB2599 6 197accessoriesforandupgradestosuchfarmmachineryandequipment,androtarymowerseach |
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| 211 | 211 | | 198used[exclusively] foranyagricultural[purposes,and]purpose; |
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| 212 | 212 | | 199 (b)Suppliesandlubricantsusedexclusively,solely,anddirectlyforproducingcrops, |
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| 213 | 213 | | 200raisingandfeedinglivestock,fish,poultry,pheasants,chukar,quail,orforproducingmilkfor |
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| 214 | 214 | | 201ultimatesaleatretail,includingfielddraintile[,];and |
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| 215 | 215 | | 202 (c)One-halfofeachpurchaser'spurchaseofdieselfuelthereforwhichis: |
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| 216 | 216 | | 203 [(a)]a.Usedexclusivelyforagriculturalpurposes; |
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| 217 | 217 | | 204 [(b)]b.Usedonlandownedorleasedforthepurposeofproducingfarmproducts; |
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| 218 | 218 | | 205and |
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| 219 | 219 | | 206 [(c)]c.Useddirectlyinproducingfarmproductstobesoldultimatelyinprocessed |
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| 220 | 220 | | 207formorotherwiseatretailorinproducingfarmproductstobefedtolivestockorpoultrytobe |
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| 221 | 221 | | 208soldultimatelyinprocessedformatretail. |
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| 222 | 222 | | 209 |
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| 223 | 223 | | 210Forthepurposesofthissubdivision,"utilityvehicle"shallmeananymotorizedvehicle |
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| 224 | 224 | | 211manufacturedforoff-highwayuseandusedexclusivelyoff-highwaythatismorethan |
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| 225 | 225 | | 212fiftyinchesbutnomorethaneightyinchesinwidth,measuredfromoutsideofthetire |
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| 226 | 226 | | 213rimtooutsideoftheoppositetirerim,withanunladendryweightofthreethousandfive |
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| 227 | 227 | | 214hundredpoundsorless,travelingonfourorsixwheels.Thissubdivisionshallbe |
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| 228 | 228 | | 215construedinfavorofthefarmer; |
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| 229 | 229 | | 216 (23)Exceptasotherwiseprovidedinsection144.032,allsalesofmeteredwater |
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| 230 | 230 | | 217service,electricity,electricalcurrent,natural,artificialorpropanegas,wood,coalorhome |
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| 231 | 231 | | 218heatingoilfordomesticuseandinanycitynotwithinacounty,allsalesofmeteredor |
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| 232 | 232 | | 219unmeteredwaterservicefordomesticuse: |
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| 233 | 233 | | 220 (a)"Domesticuse"meansthatportionofmeteredwaterservice,electricity,electrical |
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| 234 | 234 | | 221current,natural,artificialorpropanegas,wood,coalorhomeheatingoil,andinanycitynot |
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| 235 | 235 | | 222withinacounty,meteredorunmeteredwaterservice,whichanindividualoccupantofa |
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| 236 | 236 | | 223residentialpremisesusesfornonbusiness,noncommercialornonindustrialpurposes.Utility |
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| 237 | 237 | | 224servicethroughasingleormastermeterforresidentialapartmentsorcondominiums, |
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| 238 | 238 | | 225includingserviceforcommonareasandfacilitiesandvacantunits,shallbedeemedtobefor |
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| 239 | 239 | | 226domesticuse.Eachsellershallestablishandmaintainasystemwherebyindividualpurchases |
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| 240 | 240 | | 227aredeterminedasexemptornonexempt; |
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| 241 | 241 | | 228 (b)Regulatedutilitysellersshalldeterminewhetherindividualpurchasesareexempt |
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| 242 | 242 | | 229ornonexemptbasedupontheseller'sutilityservicerateclassificationsascontainedintariffs |
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| 243 | 243 | | 230onfilewithandapprovedbytheMissouripublicservicecommission.Salesandpurchases |
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| 244 | 244 | | 231madepursuanttotherateclassification"residential"andsalestoandpurchasesmadebyoron |
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| 245 | 245 | | 232behalfoftheoccupantsofresidentialapartmentsorcondominiumsthroughasingleormaster |
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| 246 | 246 | | 233meter,includingserviceforcommonareasandfacilitiesandvacantunits,shallbeconsidered |
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| 247 | 247 | | HB2599 7 234assalesmadefordomesticuseandsuchsalesshallbeexemptfromsalestax.Sellersshall |
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| 248 | 248 | | 235chargesalestaxupontheentireamountofpurchasesclassifiedasnondomesticuse.The |
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| 249 | 249 | | 236seller'sutilityservicerateclassificationandtheprovisionofservicethereundershallbe |
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| 250 | 250 | | 237conclusiveastowhetherornottheutilitymustchargesalestax; |
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| 251 | 251 | | 238 (c)Eachpersonmakingdomesticusepurchasesofservicesorpropertyandwhouses |
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| 252 | 252 | | 239anyportionoftheservicesorpropertysopurchasedforanondomesticuseshall,bythe |
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| 253 | 253 | | 240fifteenthdayofthefourthmonthfollowingtheyearofpurchase,andwithoutassessment, |
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| 254 | 254 | | 241noticeordemand,fileareturnandpaysalestaxonthatportionofnondomesticpurchases. |
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| 255 | 255 | | 242Eachpersonmakingnondomesticpurchasesofservicesorpropertyandwhousesanyportion |
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| 256 | 256 | | 243oftheservicesorpropertysopurchasedfordomesticuse,andeachpersonmakingdomestic |
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| 257 | 257 | | 244purchasesonbehalfofoccupantsofresidentialapartmentsorcondominiumsthroughasingle |
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| 258 | 258 | | 245ormastermeter,includingserviceforcommonareasandfacilitiesandvacantunits,undera |
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| 259 | 259 | | 246nonresidentialutilityservicerateclassificationmay,betweenthefirstdayofthefirstmonth |
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| 260 | 260 | | 247andthefifteenthdayofthefourthmonthfollowingtheyearofpurchase,applyforcreditor |
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| 261 | 261 | | 248refundtothedirectorofrevenueandthedirectorshallgivecreditormakerefundfortaxes |
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| 262 | 262 | | 249paidonthedomesticuseportionofthepurchase.Thepersonmakingsuchpurchaseson |
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| 263 | 263 | | 250behalfofoccupantsofresidentialapartmentsorcondominiumsshallhavestandingtoapplyto |
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| 264 | 264 | | 251thedirectorofrevenueforsuchcreditorrefund; |
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| 265 | 265 | | 252 (24)Allsalesofhandicraftitemsmadebythesellerortheseller'sspouseiftheseller |
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| 266 | 266 | | 253ortheseller'sspouseisatleastsixty-fiveyearsofage,andifthetotalgrossproceedsfrom |
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| 267 | 267 | | 254suchsalesdonotconstituteamajorityoftheannualgrossincomeoftheseller; |
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| 268 | 268 | | 255 (25)Excisetaxes,collectedonsalesatretail,imposedbySections4041,4071,4081, |
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| 269 | 269 | | 256[4091,] 4161,4181,4251,4261and4271ofTitle26,UnitedStatesCode.Thedirectorof |
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| 270 | 270 | | 257revenueshallpromulgaterulespursuanttochapter536toeliminateallstateandlocalsales |
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| 271 | 271 | | 258taxesonsuchexcisetaxes; |
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| 272 | 272 | | 259 (26)Salesoffuelconsumedorusedintheoperationofships,barges,orwaterborne |
|---|
| 273 | 273 | | 260vesselswhichareusedprimarilyinorforthetransportationofpropertyorcargo,orthe |
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| 274 | 274 | | 261conveyanceofpersonsforhire,onnavigableriversborderingonorlocatedinpartinthis |
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| 275 | 275 | | 262state,ifsuchfuelisdeliveredbythesellertothepurchaser'sbarge,ship,orwaterbornevessel |
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| 276 | 276 | | 263whileitisafloatuponsuchriver; |
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| 277 | 277 | | 264 (27)Allsalesmadetoaninterstatecompactagencycreatedpursuanttosections |
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| 278 | 278 | | 26570.370to70.441orsections238.010to238.100intheexerciseofthefunctionsandactivities |
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| 279 | 279 | | 266ofsuchagencyasprovidedpursuanttothecompact; |
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| 280 | 280 | | 267 (28)Computers,computersoftwareandcomputersecuritysystemspurchasedforuse |
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| 281 | 281 | | 268byarchitecturalorengineeringfirmsheadquarteredinthisstate.Forthepurposesofthis |
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| 282 | 282 | | 269subdivision,"headquarteredinthisstate"meanstheofficefortheadministrativemanagement |
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| 283 | 283 | | 270ofatleastfourintegratedfacilitiesoperatedbythetaxpayerislocatedinthestateofMissouri; |
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| 284 | 284 | | HB2599 8 271 (29)Alllivestocksaleswheneitherthesellerisengagedinthegrowing,producingor |
|---|
| 285 | 285 | | 272feedingofsuchlivestock,orthesellerisengagedinthebusinessofbuyingandselling, |
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| 286 | 286 | | 273barteringorleasingofsuchlivestock; |
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| 287 | 287 | | 274 (30)Allsalesofbargeswhicharetobeusedprimarilyinthetransportationof |
|---|
| 288 | 288 | | 275propertyorcargooninterstatewaterways; |
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| 289 | 289 | | 276 (31)Electricalenergyorgas,whethernatural,artificialorpropane,water,orother |
|---|
| 290 | 290 | | 277utilitieswhichareultimatelyconsumedinconnectionwiththemanufacturingofcellularglass |
|---|
| 291 | 291 | | 278productsorinanymaterialrecoveryprocessingplantasdefinedinsubdivision(4)ofthis |
|---|
| 292 | 292 | | 279subsection; |
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| 293 | 293 | | 280 (32)Notwithstandingotherprovisionsoflawtothecontrary,allsalesofpesticidesor |
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| 294 | 294 | | 281herbicidesusedintheproductionofcrops,aquaculture,livestockorpoultry; |
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| 295 | 295 | | 282 (33)Tangiblepersonalpropertyandutilitiespurchasedforuseorconsumption |
|---|
| 296 | 296 | | 283directlyorexclusivelyintheresearchanddevelopmentofagricultural/biotechnologyand |
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| 297 | 297 | | 284plantgenomicsproductsandprescriptionpharmaceuticalsconsumedbyhumansoranimals; |
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| 298 | 298 | | 285 (34)Allsalesofgrainbinsforstorageofgrainforresale; |
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| 299 | 299 | | 286 (35)Allsalesoffeedwhicharedevelopedforandusedinthefeedingofpetsowned |
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| 300 | 300 | | 287byacommercialbreederwhensuchsalesaremadetoacommercialbreeder,asdefinedin |
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| 301 | 301 | | 288section273.325,andlicensedpursuanttosections273.325to273.357; |
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| 302 | 302 | | 289 (36)Allpurchasesbyacontractoronbehalfofanentitylocatedinanotherstate, |
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| 303 | 303 | | 290providedthattheentityisauthorizedtoissueacertificateofexemptionforpurchasestoa |
|---|
| 304 | 304 | | 291contractorundertheprovisionsofthatstate'slaws.Forpurposesofthissubdivision,theterm |
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| 305 | 305 | | 292"certificateofexemption"shallmeananydocumentevidencingthattheentityisexemptfrom |
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| 306 | 306 | | 293salesandusetaxesonpurchasespursuanttothelawsofthestateinwhichtheentityis |
|---|
| 307 | 307 | | 294located.Anycontractormakingpurchasesonbehalfofsuchentityshallmaintainacopyof |
|---|
| 308 | 308 | | 295theentity'sexemptioncertificateasevidenceoftheexemption.Iftheexemptioncertificate |
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| 309 | 309 | | 296issuedbytheexemptentitytothecontractorislaterdeterminedbythedirectorofrevenueto |
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| 310 | 310 | | 297beinvalidforanyreasonandthecontractorhasacceptedthecertificateingoodfaith,neither |
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| 311 | 311 | | 298thecontractorortheexemptentityshallbeliableforthepaymentofanytaxes,interestand |
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| 312 | 312 | | 299penaltydueastheresultofuseoftheinvalidexemptioncertificate.Materialsshallbeexempt |
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| 313 | 313 | | 300fromallstateandlocalsalesandusetaxeswhenpurchasedbyacontractorforthepurposeof |
|---|
| 314 | 314 | | 301fabricatingtangiblepersonalpropertywhichisusedinfulfillingacontractforthepurposeof |
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| 315 | 315 | | 302constructing,repairingorremodelingfacilitiesforthefollowing: |
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| 316 | 316 | | 303 (a)Anexemptentitylocatedinthisstate,iftheentityisoneofthoseentitiesableto |
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| 317 | 317 | | 304issueprojectexemptioncertificatesinaccordancewiththeprovisionsofsection144.062;or |
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| 318 | 318 | | 305 (b)Anexemptentitylocatedoutsidethestateiftheexemptentityisauthorizedto |
|---|
| 319 | 319 | | 306issueanexemptioncertificatetocontractorsinaccordancewiththeprovisionsofthatstate's |
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| 320 | 320 | | 307lawandtheapplicableprovisionsofthissection; |
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| 321 | 321 | | HB2599 9 308 (37)Allsalesorothertransfersoftangiblepersonalpropertytoalessorwholeases |
|---|
| 322 | 322 | | 309thepropertyunderaleaseofoneyearorlongerexecutedorineffectatthetimeofthesaleor |
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| 323 | 323 | | 310othertransfertoaninterstatecompactagencycreatedpursuanttosections70.370to70.441or |
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| 324 | 324 | | 311sections238.010to238.100; |
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| 325 | 325 | | 312 (38)Salesofticketstoanycollegiateathleticchampionshipeventthatisheldina |
|---|
| 326 | 326 | | 313facilityownedoroperatedbyagovernmentalauthorityorcommission,aquasi-governmental |
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| 327 | 327 | | 314agency,astateuniversityorcollegeorbythestateoranypoliticalsubdivisionthereof, |
|---|
| 328 | 328 | | 315includingamunicipality,andthatisplayedonaneutralsiteandmayreasonablybeplayedat |
|---|
| 329 | 329 | | 316asitelocatedoutsidethestateofMissouri.Forpurposesofthissubdivision,"neutralsite" |
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| 330 | 330 | | 317meansanysitethatisnotlocatedonthecampusofaconferencememberinstitution |
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| 331 | 331 | | 318participatingintheevent; |
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| 332 | 332 | | 319 (39)Allpurchasesbyasportscomplexauthoritycreatedundersection64.920,andall |
|---|
| 333 | 333 | | 320salesofutilitiesbysuchauthorityattheauthority'scostthatareconsumedinconnectionwith |
|---|
| 334 | 334 | | 321theoperationofasportscomplexleasedtoaprofessionalsportsteam; |
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| 335 | 335 | | 322 (40)Allmaterials,replacementparts,andequipmentpurchasedforusedirectlyupon, |
|---|
| 336 | 336 | | 323andforthemodification,replacement,repair,andmaintenanceofaircraft,aircraftpower |
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| 337 | 337 | | 324plants,andaircraftaccessories; |
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| 338 | 338 | | 325 (41)Salesofsportingclays,wobble,skeet,andtraptargetstoanyshootingrangeor |
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| 339 | 339 | | 326similarplacesofbusinessforuseinthenormalcourseofbusinessandmoneyreceivedbya |
|---|
| 340 | 340 | | 327shootingrangeorsimilarplacesofbusinessfrompatronsandheldbyashootingrangeor |
|---|
| 341 | 341 | | 328similarplaceofbusinessforredistributiontopatronsattheconclusionofashootingevent; |
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| 342 | 342 | | 329 (42)Allsalesofmotorfuel,asdefinedinsection142.800,usedinanywatercraft,as |
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| 343 | 343 | | 330definedinsection306.010; |
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| 344 | 344 | | 331 (43)Anyneworusedaircraftsoldordeliveredinthisstatetoapersonwhoisnota |
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| 345 | 345 | | 332residentofthisstateoracorporationthatisnotincorporatedinthisstate,andsuchaircraftis |
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| 346 | 346 | | 333nottobebasedinthisstateandshallnotremaininthisstatemorethantenbusinessdays |
|---|
| 347 | 347 | | 334subsequenttothelasttooccurof: |
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| 348 | 348 | | 335 (a)Thetransferoftitletotheaircrafttoapersonwhoisnotaresidentofthisstateora |
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| 349 | 349 | | 336corporationthatisnotincorporatedinthisstate;or |
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| 350 | 350 | | 337 (b)Thedateofthereturntoserviceoftheaircraftinaccordancewith14CFR91.407 |
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| 351 | 351 | | 338foranymaintenance,preventivemaintenance,rebuilding,alterations,repairs,orinstallations |
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| 352 | 352 | | 339thatarecompletedcontemporaneouslywiththetransferoftitletotheaircrafttoapersonwho |
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| 353 | 353 | | 340isnotaresidentofthisstateoracorporationthatisnotincorporatedinthisstate; |
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| 354 | 354 | | 341 (44)Motorvehiclesregisteredinexcessoffifty-fourthousandpounds,andthe |
|---|
| 355 | 355 | | 342trailerspulledbysuchmotorvehicles,thatareactuallyusedinthenormalcourseofbusiness |
|---|
| 356 | 356 | | 343tohaulpropertyonthepublichighwaysofthestate,andthatarecapableofhaulingloads |
|---|
| 357 | 357 | | 344commensuratewiththemotorvehicle'sregisteredweight;andthematerials,replacement |
|---|
| 358 | 358 | | HB2599 10 345parts,andequipmentpurchasedforusedirectlyupon,andfortherepairandmaintenanceor |
|---|
| 359 | 359 | | 346manufactureofsuchvehicles.Forpurposesofthissubdivision,"motorvehicle"and"public |
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| 360 | 360 | | 347highway"shallhavethemeaningasascribedinsection390.020; |
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| 361 | 361 | | 348 (45)Allinternetaccessortheuseofinternetaccessregardlessofwhetherthetaxis |
|---|
| 362 | 362 | | 349imposedonaproviderofinternetaccessorabuyerofinternetaccess.Forpurposesofthis |
|---|
| 363 | 363 | | 350subdivision,thefollowingtermsshallmean: |
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| 364 | 364 | | 351 (a)"Directcosts",costsincurredbyagovernmentalauthoritysolelybecauseofan |
|---|
| 365 | 365 | | 352internetserviceprovider'suseofthepublicright-of-way.Thetermshallnotincludecoststhat |
|---|
| 366 | 366 | | 353thegovernmentalauthoritywouldhaveincurrediftheinternetserviceproviderdidnotmake |
|---|
| 367 | 367 | | 354suchuseofthepublicright-of-way.Directcostsshallbedeterminedinamannerconsistent |
|---|
| 368 | 368 | | 355withgenerallyacceptedaccountingprinciples; |
|---|
| 369 | 369 | | 356 (b)"Internet",computerandtelecommunicationsfacilities,includingequipmentand |
|---|
| 370 | 370 | | 357operatingsoftware,thatcomprisestheinterconnectedworldwidenetworkthatemploythe |
|---|
| 371 | 371 | | 358transmissioncontrolprotocolorinternetprotocol,oranypredecessororsuccessorprotocols |
|---|
| 372 | 372 | | 359tothatprotocol,tocommunicateinformationofallkindsbywireorradio; |
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| 373 | 373 | | 360 (c)"Internetaccess",aservicethatenablesuserstoconnecttotheinternettoaccess |
|---|
| 374 | 374 | | 361content,information,orotherserviceswithoutregardtowhethertheserviceisreferredtoas |
|---|
| 375 | 375 | | 362telecommunications,communications,transmission,orsimilarservices,andwithoutregardto |
|---|
| 376 | 376 | | 363whetheraprovideroftheserviceissubjecttoregulationbytheFederalCommunications |
|---|
| 377 | 377 | | 364Commissionasacommoncarrierunder47U.S.C.Section201,etseq.Forpurposesofthis |
|---|
| 378 | 378 | | 365subdivision,internetaccessalsoincludes:thepurchase,use,orsaleofcommunications |
|---|
| 379 | 379 | | 366services,includingtelecommunicationsservicesasdefinedinsection144.010,totheextent |
|---|
| 380 | 380 | | 367thecommunicationsservicesarepurchased,used,orsoldtoprovidetheservicedescribedin |
|---|
| 381 | 381 | | 368thissubdivisionortootherwiseenableuserstoaccesscontent,information,orotherservices |
|---|
| 382 | 382 | | 369offeredovertheinternet;servicesthatareincidentaltotheprovisionofaservicedescribedin |
|---|
| 383 | 383 | | 370thissubdivision,whenfurnishedtousersaspartofsuchservice,includingahomepage, |
|---|
| 384 | 384 | | 371electronicmail,andinstantmessaging,includingvoice-capableandvideo-capableelectronic |
|---|
| 385 | 385 | | 372mailandinstantmessaging,videoclips,andpersonalelectronicstoragecapacity;ahome |
|---|
| 386 | 386 | | 373pageelectronicmailandinstantmessaging,includingvoice-capableandvideo-capable |
|---|
| 387 | 387 | | 374electronicmailandinstantmessaging,videoclips,andpersonalelectronicstoragecapacity |
|---|
| 388 | 388 | | 375thatareprovidedindependentlyorthatarenotpackedwithinternetaccess.Asusedinthis |
|---|
| 389 | 389 | | 376subdivision,internetaccessdoesnotincludevoice,audio,andvideoprogrammingorother |
|---|
| 390 | 390 | | 377productsandservices,exceptservicesdescribedinthisparagraphorthissubdivision,thatuse |
|---|
| 391 | 391 | | 378internetprotocoloranysuccessorprotocolandforwhichthereisacharge,regardlessof |
|---|
| 392 | 392 | | 379whetherthechargeisseparatelystatedoraggregatedwiththechargeforservicesdescribedin |
|---|
| 393 | 393 | | 380thisparagraphorthissubdivision; |
|---|
| 394 | 394 | | HB2599 11 381 (d)"Tax",anychargeimposedbythestateorapoliticalsubdivisionofthestatefor |
|---|
| 395 | 395 | | 382thepurposeofgeneratingrevenuesforgovernmentalpurposesandthatisnotafeeimposed |
|---|
| 396 | 396 | | 383foraspecificprivilege,service,orbenefitconferred,exceptasdescribedasotherwiseunder |
|---|
| 397 | 397 | | 384thissubdivision,oranyobligationimposedonasellertocollectandtoremittothestateora |
|---|
| 398 | 398 | | 385politicalsubdivisionofthestateanygrossretailtax,salestax,orusetaximposedonabuyer |
|---|
| 399 | 399 | | 386bysuchagovernmentalentity.Thetermtaxshallnotincludeanyfranchisefeeorsimilarfee |
|---|
| 400 | 400 | | 387imposedorauthorizedunder[section] sections67.1830to67.1846orsection67.2689; |
|---|
| 401 | 401 | | 388Section622or653oftheCommunicationsActof1934,47U.S.C.Section542and47U.S.C. |
|---|
| 402 | 402 | | 389Section573;oranyotherfeerelatedtoobligationsoftelecommunicationscarriersunderthe |
|---|
| 403 | 403 | | 390CommunicationsActof1934,47U.S.C.Section151,etseq.,excepttotheextentthat: |
|---|
| 404 | 404 | | 391 a.Thefeeisnotimposedforthepurposeofrecoveringdirectcostsincurredbythe |
|---|
| 405 | 405 | | 392franchisingorothergovernmentalauthorityfromprovidingthespecificprivilege,service,or |
|---|
| 406 | 406 | | 393benefitconferredtothepayerofthefee;or |
|---|
| 407 | 407 | | 394 b.Thefeeisimposedfortheuseofapublicright-of-waybasedonapercentageofthe |
|---|
| 408 | 408 | | 395servicerevenue,andthefeeexceedstheincrementaldirectcostsincurredbythe |
|---|
| 409 | 409 | | 396governmentalauthorityassociatedwiththeprovisionofthatright-of-waytotheprovider |
|---|
| 410 | 410 | | 397ofinternetaccessservice. |
|---|
| 411 | 411 | | 398 |
|---|
| 412 | 412 | | 399Nothinginthissubdivisionshallbeinterpretedasanexemptionfromtaxesdueongoodsor |
|---|
| 413 | 413 | | 400servicesthatweresubjecttotaxonJanuary1,2016. |
|---|
| 414 | 414 | | 401 3.Anyruling,agreement,orcontract,whetherwrittenororal,expressorimplied, |
|---|
| 415 | 415 | | 402betweenapersonandthisstate'sexecutivebranch,oranyotherstateagencyordepartment, |
|---|
| 416 | 416 | | 403stating,agreeing,orrulingthatsuchpersonisnotrequiredtocollectsalesandusetaxinthis |
|---|
| 417 | 417 | | 404statedespitethepresenceofawarehouse,distributioncenter,orfulfillmentcenterinthisstate |
|---|
| 418 | 418 | | 405thatisownedoroperatedbythepersonoranaffiliatedpersonshallbenullandvoidunlessit |
|---|
| 419 | 419 | | 406isspecificallyapprovedbyamajorityvoteofeachofthehousesofthegeneralassembly.For |
|---|
| 420 | 420 | | 407purposesofthissubsection,an"affiliatedperson"meansanypersonthatisamemberofthe |
|---|
| 421 | 421 | | 408samecontrolledgroupofcorporationsasdefinedinSection1563(a)oftheInternalRevenue |
|---|
| 422 | 422 | | 409Codeof1986,asamended,asthevendororanyotherentitythat,notwithstandingitsformof |
|---|
| 423 | 423 | | 410organization,bearsthesameownershiprelationshiptothevendorasacorporationthatisa |
|---|
| 424 | 424 | | 411memberofthesamecontrolledgroupofcorporationsasdefinedinSection1563(a)ofthe |
|---|
| 425 | 425 | | 412InternalRevenueCode,asamended. |
|---|
| 426 | 426 | | 144.210.1.Theburdenofprovingthatasaleoftangiblepersonalproperty,services, |
|---|
| 427 | 427 | | 2substancesorthingswasnotasaleatretailshallbeuponthepersonwhomadethesale, |
|---|
| 428 | 428 | | 3exceptthatwithrespecttosales,services,ortransactionsprovidedforinsection144.070. |
|---|
| 429 | 429 | | 4Thesellershallobtainandmaintainexemptioncertificatessignedbythepurchaserorhis |
|---|
| 430 | 430 | | 5agentasevidenceforanyexemptsalesclaimed;provided,however,thatbeforeany |
|---|
| 431 | 431 | | HB2599 12 6administrativetribunalofthisstate,aseller[mayprovethat]shallfirstofferproofthatthe |
|---|
| 432 | 432 | | 7saleisexemptfromtaxunderthischapterinaccordancewithproofadmissibleunderthe |
|---|
| 433 | 433 | | 8applicablerulesofevidence[; exceptthat],buttheburdenofproofshallthereaftershiftto |
|---|
| 434 | 434 | | 9thedirectorofrevenuetoprovethattheexemptionisimproper.Whenapurchaserhas |
|---|
| 435 | 435 | | 10purchasedtangiblepersonalpropertyorservicessalestaxfreeunderaclaimofexemption |
|---|
| 436 | 436 | | 11whichisfoundtobeimproper,thedirectorofrevenuemaycollecttheproperamountoftax, |
|---|
| 437 | 437 | | 12interest,additionstotaxandpenaltyfromthepurchaserdirectly.Anytax,interest,additions |
|---|
| 438 | 438 | | 13totaxorpenaltycollectedbythedirectorfromthepurchasershallbecreditedagainstthe |
|---|
| 439 | 439 | | 14amountotherwiseduefromtheselleronthepurchasesorsaleswheretheexemptionwas |
|---|
| 440 | 440 | | 15claimed. |
|---|
| 441 | 441 | | 16 2.Ifthedirectorofrevenueisnotsatisfiedwiththereturnandpaymentofthetax |
|---|
| 442 | 442 | | 17madebyanyperson,heisherebyauthorizedandempoweredtomakeanadditional |
|---|
| 443 | 443 | | 18assessmentoftaxduefromsuchperson,baseduponthefactscontainedinthereturnorupon |
|---|
| 444 | 444 | | 19anyinformationwithinhispossessionorthatshallcomeintohispossession. |
|---|
| 445 | 445 | | 20 3.Thedirectorofrevenueshallgivetothepersonwrittennoticeofsuchadditionalor |
|---|
| 446 | 446 | | 21revisedassessmentbycertifiedorregisteredmailtothepersonathisoritslastknown |
|---|
| 447 | 447 | | 22address. |
|---|
| 448 | 448 | | 301.010.Asusedinthischapterandsections304.010to304.040,304.120to |
|---|
| 449 | 449 | | 2304.260,andsections307.010to307.175,thefollowingtermsmean: |
|---|
| 450 | 450 | | 3 (1)"All-terrainvehicle",anymotorizedvehiclemanufacturedandusedexclusively |
|---|
| 451 | 451 | | 4foroff-highwayuse,withanunladendryweightofonethousandfivehundredpoundsorless, |
|---|
| 452 | 452 | | 5travelingonthree,fourormorenonhighwaytires,witheither: |
|---|
| 453 | 453 | | 6 (a)Aseatdesignedtobestraddledbytheoperator,andhandlebarsforsteering |
|---|
| 454 | 454 | | 7control,butexcludinganelectricbicycle;or |
|---|
| 455 | 455 | | 8 (b)Awidthoffiftyinchesorless,measuredfromoutsideoftirerimtooutsideoftire |
|---|
| 456 | 456 | | 9rim,regardlessofseatingorsteeringarrangement; |
|---|
| 457 | 457 | | 10 (2)"Autocycle",athree-wheeledmotorvehiclewhichthedriversandpassengersride |
|---|
| 458 | 458 | | 11inapartiallyorcompletelyenclosednonstraddleseatingarea,thatisdesignedtobe |
|---|
| 459 | 459 | | 12controlledwithasteeringwheelandpedals,andthathasmetapplicableDepartmentof |
|---|
| 460 | 460 | | 13TransportationNationalHighwayTrafficSafetyAdministrationrequirementsorfederal |
|---|
| 461 | 461 | | 14motorcyclesafetystandards; |
|---|
| 462 | 462 | | 15 (3)"Automobiletransporter",anyvehiclecombinationcapableofcarryingcargoon |
|---|
| 463 | 463 | | 16thepowerunitanddesignedandusedforthetransportofassembledmotorvehicles,including |
|---|
| 464 | 464 | | 17truckcamperunits; |
|---|
| 465 | 465 | | 18 (4)"Axleload",thetotalloadtransmittedtotheroadbyallwheelswhosecentersare |
|---|
| 466 | 466 | | 19includedbetweentwoparalleltransverseverticalplanesfortyinchesapart,extendingacross |
|---|
| 467 | 467 | | 20thefullwidthofthevehicle; |
|---|
| 468 | 468 | | HB2599 13 21 (5)"Backhaul",thereturntripofavehicletransportingcargoorgeneralfreight, |
|---|
| 469 | 469 | | 22especiallywhencarryinggoodsbackoverallorpartofthesameroute; |
|---|
| 470 | 470 | | 23 (6)"Boattransporter",anyvehiclecombinationcapableofcarryingcargoonthe |
|---|
| 471 | 471 | | 24powerunitanddesignedandusedspecificallytotransportassembledboatsandboathulls. |
|---|
| 472 | 472 | | 25Boatsmaybepartiallydisassembledtofacilitatetransporting; |
|---|
| 473 | 473 | | 26 (7)"Bodyshop",abusinessthatrepairsphysicaldamageonmotorvehiclesthatare |
|---|
| 474 | 474 | | 27notownedbytheshoporitsofficersoremployeesbymending,straightening,replacingbody |
|---|
| 475 | 475 | | 28parts,orpainting; |
|---|
| 476 | 476 | | 29 (8)"Bus",amotorvehicleprimarilyforthetransportationofadriverandeightor |
|---|
| 477 | 477 | | 30morepassengersbutnotincludingshuttlebuses; |
|---|
| 478 | 478 | | 31 (9)"Commercialmotorvehicle",amotorvehicledesignedorregularlyusedfor |
|---|
| 479 | 479 | | 32carryingfreightandmerchandise,ormorethaneightpassengersbutnotincludingvanpoolsor |
|---|
| 480 | 480 | | 33shuttlebuses; |
|---|
| 481 | 481 | | 34 (10)"Cottontrailer",atrailerdesignedandusedexclusivelyfortransportingcottonat |
|---|
| 482 | 482 | | 35speedslessthanfortymilesperhourfromfieldtofieldorfromfieldtomarketandreturn; |
|---|
| 483 | 483 | | 36 (11)"Dealer",anyperson,firm,corporation,association,agentorsubagentengaged |
|---|
| 484 | 484 | | 37inthesaleorexchangeofnew,usedorreconstructedmotorvehiclesortrailers; |
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| 485 | 485 | | 38 (12)"Director"or"directorofrevenue",thedirectorofthedepartmentofrevenue; |
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| 486 | 486 | | 39 (13)"Driveawayoperation": |
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| 487 | 487 | | 40 (a)Themovementofamotorvehicleortrailerbyanypersonormotorcarrierother |
|---|
| 488 | 488 | | 41thanadealeroveranypublichighway,underitsownpowersingly,orinafixedcombination |
|---|
| 489 | 489 | | 42oftwoormorevehicles,forthepurposeofdeliveryforsaleorfordeliveryeitherbeforeor |
|---|
| 490 | 490 | | 43aftersale; |
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| 491 | 491 | | 44 (b)Themovementofanyvehicleorvehicles,notownedbythetransporter, |
|---|
| 492 | 492 | | 45constitutingthecommoditybeingtransported,byapersonengagedinthebusinessof |
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| 493 | 493 | | 46furnishingdriversandoperatorsforthepurposeoftransportingvehiclesintransitfromone |
|---|
| 494 | 494 | | 47placetoanotherbythedriveawayortowawaymethods;or |
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| 495 | 495 | | 48 (c)Themovementofamotorvehiclebyanypersonwhoislawfullyengagedinthe |
|---|
| 496 | 496 | | 49businessoftransportingordeliveringvehiclesthatarenottheperson'sownandvehiclesofa |
|---|
| 497 | 497 | | 50typeotherwiserequiredtoberegistered,bythedriveawayortowawaymethods,fromapoint |
|---|
| 498 | 498 | | 51ofmanufacture,assemblyordistributionorfromtheownerofthevehiclestoadealerorsales |
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| 499 | 499 | | 52agentofamanufacturerortoanyconsigneedesignatedbytheshipperorconsignor; |
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| 500 | 500 | | 53 (14)"Dromedary",abox,deck,orplatemountedbehindthecabandforwardofthe |
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| 501 | 501 | | 54fifthwheelontheframeofthepowerunitofatrucktractor-semitrailercombination.Atruck |
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| 502 | 502 | | 55tractorequippedwithadromedarymaycarrypartofaloadwhenoperatingindependentlyor |
|---|
| 503 | 503 | | 56inacombinationwithasemitrailer; |
|---|
| 504 | 504 | | HB2599 14 57 (15)"Electricbicycle",abicycleequippedwithfullyoperablepedals,asaddleorseat |
|---|
| 505 | 505 | | 58fortherider,andanelectricmotoroflessthan750wattsthatmeetstherequirementsofoneof |
|---|
| 506 | 506 | | 59thefollowingthreeclasses: |
|---|
| 507 | 507 | | 60 (a)"Class1electricbicycle",anelectricbicycleequippedwithamotorthatprovides |
|---|
| 508 | 508 | | 61assistanceonlywhentheriderispedalingandthatceasestoprovideassistancewhenthe |
|---|
| 509 | 509 | | 62bicyclereachesthespeedoftwentymilesperhour; |
|---|
| 510 | 510 | | 63 (b)"Class2electricbicycle",anelectricbicycleequippedwithamotorthatmaybe |
|---|
| 511 | 511 | | 64usedexclusivelytopropelthebicycleandthatisnotcapableofprovidingassistancewhenthe |
|---|
| 512 | 512 | | 65bicyclereachesthespeedoftwentymilesperhour;or |
|---|
| 513 | 513 | | 66 (c)"Class3electricbicycle",anelectricbicycleequippedwithamotorthatprovides |
|---|
| 514 | 514 | | 67assistanceonlywhentheriderispedalingandthatceasestoprovideassistancewhenthe |
|---|
| 515 | 515 | | 68bicyclereachesthespeedoftwenty-eightmilesperhour; |
|---|
| 516 | 516 | | 69 (16)"Farmtractor",atractorused[exclusively] foranyagricultural[purposes] |
|---|
| 517 | 517 | | 70purpose; |
|---|
| 518 | 518 | | 71 (17)"Fleet",anygroupoftenormoremotorvehiclesownedbythesameowner; |
|---|
| 519 | 519 | | 72 (18)"Fleetvehicle",amotorvehiclewhichisincludedaspartofafleet; |
|---|
| 520 | 520 | | 73 (19)"Fullmount",avehiclemountedcompletelyontheframeofeitherthefirstorlast |
|---|
| 521 | 521 | | 74vehicleinasaddlemountcombination; |
|---|
| 522 | 522 | | 75 (20)"Grossweight",theweightofvehicleand/orvehiclecombinationwithoutload, |
|---|
| 523 | 523 | | 76plustheweightofanyloadthereon; |
|---|
| 524 | 524 | | 77 (21)"Hail-damagedvehicle",anyvehicle,thebodyofwhichhasbecomedentedas |
|---|
| 525 | 525 | | 78theresultoftheimpactofhail; |
|---|
| 526 | 526 | | 79 (22)"Highway",anypublicthoroughfareforvehicles,includingstateroads,county |
|---|
| 527 | 527 | | 80roadsandpublicstreets,avenues,boulevards,parkwaysoralleysinanymunicipality; |
|---|
| 528 | 528 | | 81 (23)"Improvedhighway",ahighwaywhichhasbeenpavedwithgravel,macadam, |
|---|
| 529 | 529 | | 82concrete,brickorasphalt,orsurfacedinsuchamannerthatitshallhaveahard,smooth |
|---|
| 530 | 530 | | 83surface; |
|---|
| 531 | 531 | | 84 (24)"Intersectinghighway",anyhighwaywhichjoinsanother,whetherornotit |
|---|
| 532 | 532 | | 85crossesthesame; |
|---|
| 533 | 533 | | 86 (25)"Junkvehicle",avehiclewhich: |
|---|
| 534 | 534 | | 87 (a)Isincapableofoperationoruseuponthehighwaysandhasnoresalevalueexcept |
|---|
| 535 | 535 | | 88asasourceofpartsorscrap;or |
|---|
| 536 | 536 | | 89 (b)Hasbeendesignatedasjunkorasubstantiallyequivalentdesignationbythisstate |
|---|
| 537 | 537 | | 90oranyotherstate; |
|---|
| 538 | 538 | | 91 (26)"Kitvehicle",amotorvehicleassembledbyapersonotherthanagenerally |
|---|
| 539 | 539 | | 92recognizedmanufacturerofmotorvehiclesbytheuseofagliderkitorreplicapurchasedfrom |
|---|
| 540 | 540 | | 93anauthorizedmanufacturerandaccompaniedbyamanufacturer'sstatementoforigin; |
|---|
| 541 | 541 | | HB2599 15 94 (27)"Landimprovementcontractors'commercialmotorvehicle",anynot-for-hire |
|---|
| 542 | 542 | | 95commercialmotorvehicletheoperationofwhichisconfinedto: |
|---|
| 543 | 543 | | 96 (a)Anareathatextendsnotmorethanaradiusofonehundredmilesfromitshome |
|---|
| 544 | 544 | | 97baseofoperationswhentransportingitsowner'smachinery,equipment,orauxiliarysupplies |
|---|
| 545 | 545 | | 98toorfromprojectsinvolvingsoilandwaterconservation,ortoandfromequipmentdealers' |
|---|
| 546 | 546 | | 99maintenancefacilitiesformaintenancepurposes;or |
|---|
| 547 | 547 | | 100 (b)Anareathatextendsnotmorethanaradiusoffiftymilesfromitshomebaseof |
|---|
| 548 | 548 | | 101operationswhentransportingitsowner'smachinery,equipment,orauxiliarysuppliestoor |
|---|
| 549 | 549 | | 102fromprojectsnotinvolvingsoilandwaterconservation. |
|---|
| 550 | 550 | | 103 |
|---|
| 551 | 551 | | 104Nothinginthissubdivisionshallbeconstruedtopreventanymotorvehiclefrombeing |
|---|
| 552 | 552 | | 105registeredasacommercialmotorvehicleorlocalcommercialmotorvehicle; |
|---|
| 553 | 553 | | 106 (28)"Localcommercialmotorvehicle",acommercialmotorvehiclewhose |
|---|
| 554 | 554 | | 107operationsareconfinedtoamunicipalityandthatareaextendingnotmorethanfiftymiles |
|---|
| 555 | 555 | | 108therefrom,oracommercialmotorvehiclewhoseproperty-carryingoperationsareconfined |
|---|
| 556 | 556 | | 109solelytothetransportationofpropertyownedbyanypersonwhoistheowneroroperatorof |
|---|
| 557 | 557 | | 110suchvehicletoorfromafarmownedbysuchpersonorundertheperson'scontrolbyvirtue |
|---|
| 558 | 558 | | 111ofalandlordandtenantlease;providedthatanysuchpropertytransportedtoanysuchfarmis |
|---|
| 559 | 559 | | 112foruseintheoperationofsuchfarm; |
|---|
| 560 | 560 | | 113 (29)"Locallogtruck",acommercialmotorvehiclewhichisregisteredpursuantto |
|---|
| 561 | 561 | | 114thischaptertooperateasamotorvehicleonthepublichighwaysofthisstate,used |
|---|
| 562 | 562 | | 115exclusivelyinthisstate,usedtotransportharvestedforestproducts,operatedsolelyata |
|---|
| 563 | 563 | | 116forestedsiteandinanareaextendingnotmorethanaonehundredmileradiusfromsuchsite, |
|---|
| 564 | 564 | | 117carriesaloadwithdimensionsnotinexcessoftwenty-fivecubicyardspertwoaxleswith |
|---|
| 565 | 565 | | 118dualwheels,andwhenoperatedonthenationalsystemofinterstateanddefensehighways |
|---|
| 566 | 566 | | 119describedin23U.S.C.Section103,asamended,oroutsidetheonehundredmileradiusfrom |
|---|
| 567 | 567 | | 120suchsitewithanextendeddistancelocallogtruckpermit,suchvehicleshallnotexceedthe |
|---|
| 568 | 568 | | 121weightlimitsofsection304.180,doesnothavemorethanfouraxles,anddoesnotpulla |
|---|
| 569 | 569 | | 122trailerwhichhasmorethanthreeaxles.Harvestingequipmentwhichisusedspecificallyfor |
|---|
| 570 | 570 | | 123cutting,felling,trimming,delimbing,debarking,chipping,skidding,loading,unloading,and |
|---|
| 571 | 571 | | 124stackingmaybetransportedonalocallogtruck.Alocallogtruckmaynotexceedthelimits |
|---|
| 572 | 572 | | 125requiredbylaw,however,ifthetruckdoesexceedsuchlimitsasdeterminedbytheinspecting |
|---|
| 573 | 573 | | 126officer,thennotwithstandinganyotherprovisionsoflawtothecontrary,suchtruckshallbe |
|---|
| 574 | 574 | | 127subjecttotheweightlimitsrequiredbysuchsectionsaslicensedforeightythousandpounds; |
|---|
| 575 | 575 | | 128 (30)"Locallogtrucktractor",acommercialmotorvehiclewhichisregisteredunder |
|---|
| 576 | 576 | | 129thischaptertooperateasamotorvehicleonthepublichighwaysofthisstate,used |
|---|
| 577 | 577 | | 130exclusivelyinthisstate,usedtotransportharvestedforestproducts,operatedataforestedsite |
|---|
| 578 | 578 | | HB2599 16 131andinanareaextendingnotmorethanaonehundredmileradiusfromsuchsite,operates |
|---|
| 579 | 579 | | 132withaweightnotexceedingtwenty-twothousandfourhundredpoundsononeaxleorwitha |
|---|
| 580 | 580 | | 133weightnotexceedingforty-fourthousandeighthundredpoundsonanytandemaxle,and |
|---|
| 581 | 581 | | 134whenoperatedonthenationalsystemofinterstateanddefensehighwaysdescribedin23 |
|---|
| 582 | 582 | | 135U.S.C.Section103,asamended,oroutsidetheonehundredmileradiusfromsuchsitewith |
|---|
| 583 | 583 | | 136anextendeddistancelocallogtruckpermit,suchvehicledoesnotexceedtheweightlimits |
|---|
| 584 | 584 | | 137containedinsection304.180,anddoesnothavemorethanthreeaxlesanddoesnotpulla |
|---|
| 585 | 585 | | 138trailerwhichhasmorethanthreeaxles.Violationsofaxleweightlimitationsshallbesubject |
|---|
| 586 | 586 | | 139totheloadlimitpenaltyasdescribedforinsections304.180to304.220; |
|---|
| 587 | 587 | | 140 (31)"Localtransitbus",abuswhoseoperationsareconfinedwhollywithina |
|---|
| 588 | 588 | | 141municipalcorporation,orwhollywithinamunicipalcorporationandacommercialzone,as |
|---|
| 589 | 589 | | 142definedinsection390.020,adjacentthereto,formingapartofapublictransportationsystem |
|---|
| 590 | 590 | | 143withinsuchmunicipalcorporationandsuchmunicipalcorporationandadjacentcommercial |
|---|
| 591 | 591 | | 144zone; |
|---|
| 592 | 592 | | 145 (32)"Logtruck",avehiclewhichisnotalocallogtruckorlocallogtrucktractorand |
|---|
| 593 | 593 | | 146isusedexclusivelytotransportharvestedforestproductstoandfromforestedsiteswhichis |
|---|
| 594 | 594 | | 147registeredpursuanttothischaptertooperateasamotorvehicleonthepublichighwaysofthis |
|---|
| 595 | 595 | | 148stateforthetransportationofharvestedforestproducts; |
|---|
| 596 | 596 | | 149 (33)"Majorcomponentparts",therearclip,cowl,frame,body,cab,front-end |
|---|
| 597 | 597 | | 150assembly,andfrontclip,asthosetermsaredefinedbythedirectorofrevenuepursuantto |
|---|
| 598 | 598 | | 151rulesandregulationsorbyillustrations; |
|---|
| 599 | 599 | | 152 (34)"Manufacturer",anyperson,firm,corporationorassociationengagedinthe |
|---|
| 600 | 600 | | 153businessofmanufacturingorassemblingmotorvehicles,trailersorvesselsforsale; |
|---|
| 601 | 601 | | 154 (35)"Motorchangevehicle",avehiclemanufacturedpriortoAugust,1957,which |
|---|
| 602 | 602 | | 155receivesanew,rebuiltorusedengine,andwhichusedthenumberstampedontheoriginal |
|---|
| 603 | 603 | | 156engineasthevehicleidentificationnumber; |
|---|
| 604 | 604 | | 157 (36)"Motorvehicle",anyself-propelledvehiclenotoperatedexclusivelyupontracks, |
|---|
| 605 | 605 | | 158exceptfarmtractorsandelectricbicycles; |
|---|
| 606 | 606 | | 159 (37)"Motorvehicleprimarilyforbusinessuse",anyvehicleotherthanarecreational |
|---|
| 607 | 607 | | 160motorvehicle,motorcycle,motortricycle,oranycommercialmotorvehiclelicensedforover |
|---|
| 608 | 608 | | 161twelvethousandpounds: |
|---|
| 609 | 609 | | 162 (a)Offeredforhireorlease;or |
|---|
| 610 | 610 | | 163 (b)Theownerofwhichalsoownstenormoresuchmotorvehicles; |
|---|
| 611 | 611 | | 164 (38)"Motorcycle",amotorvehicleoperatedontwowheels; |
|---|
| 612 | 612 | | 165 (39)"Motorizedbicycle",anytwo-wheeledorthree-wheeleddevicehavingan |
|---|
| 613 | 613 | | 166automatictransmissionandamotorwithacylindercapacityofnotmorethanfiftycubic |
|---|
| 614 | 614 | | 167centimeters,whichproduceslessthanthreegrossbrakehorsepower,andiscapableof |
|---|
| 615 | 615 | | HB2599 17 168propellingthedeviceatamaximumspeedofnotmorethanthirtymilesperhouronlevel |
|---|
| 616 | 616 | | 169ground,butexcludinganelectricbicycle; |
|---|
| 617 | 617 | | 170 (40)"Motortricycle",amotorvehicleuponwhichtheoperatorstraddlesorsitsastride |
|---|
| 618 | 618 | | 171thatisdesignedtobecontrolledbyhandlebarsandisoperatedonthreewheels,includinga |
|---|
| 619 | 619 | | 172motorcyclewhileoperatedwithanyconveyance,temporaryorotherwise,requiringtheuseof |
|---|
| 620 | 620 | | 173athirdwheel,butexcludinganelectricbicycle.Amotortricycleshallnotbeincludedinthe |
|---|
| 621 | 621 | | 174definitionofall-terrainvehicle; |
|---|
| 622 | 622 | | 175 (41)"Municipality",anycity,townorvillage,whetherincorporatedornot; |
|---|
| 623 | 623 | | 176 (42)"Nonresident",aresidentofastateorcountryotherthanthestateofMissouri; |
|---|
| 624 | 624 | | 177 (43)"Non-USA-stdmotorvehicle",amotorvehiclenotoriginallymanufacturedin |
|---|
| 625 | 625 | | 178compliancewithUnitedStatesemissionsorsafetystandards; |
|---|
| 626 | 626 | | 179 (44)"Operator",anypersonwhooperatesordrivesamotorvehicle; |
|---|
| 627 | 627 | | 180 (45)"Owner",anyperson,firm,corporationorassociation,whoholdsthelegaltitle |
|---|
| 628 | 628 | | 181toavehicleorwhohasexecutedabuyer'sorderorretailinstallmentsalescontractwitha |
|---|
| 629 | 629 | | 182motorvehicledealerlicensedundersections301.550to301.580forthepurchaseofavehicle |
|---|
| 630 | 630 | | 183withanimmediaterightofpossessionvestedinthetransferee,orintheeventavehicleisthe |
|---|
| 631 | 631 | | 184subjectofanagreementfortheconditionalsaleorleasethereofwiththerightofpurchase |
|---|
| 632 | 632 | | 185uponperformanceoftheconditionsstatedintheagreementandwithanimmediaterightof |
|---|
| 633 | 633 | | 186possessionvestedintheconditionalvendeeorlessee,orintheeventamortgagorofavehicle |
|---|
| 634 | 634 | | 187isentitledtopossession,thensuchconditionalvendeeorlesseeormortgagorshallbedeemed |
|---|
| 635 | 635 | | 188theowner; |
|---|
| 636 | 636 | | 189 (46)"Publicgarage",aplaceofbusinesswheremotorvehiclesarehoused,stored, |
|---|
| 637 | 637 | | 190repaired,reconstructedorrepaintedforpersonsotherthantheownersoroperatorsofsuch |
|---|
| 638 | 638 | | 191placeofbusiness; |
|---|
| 639 | 639 | | 192 (47)"Rebuilder",abusinessthatrepairsorrebuildsmotorvehiclesownedbythe |
|---|
| 640 | 640 | | 193rebuilder,butdoesnotincludecertificatedcommonorcontractcarriersofpersonsor |
|---|
| 641 | 641 | | 194property; |
|---|
| 642 | 642 | | 195 (48)"Reconstructedmotorvehicle",avehiclethatisalteredfromitsoriginal |
|---|
| 643 | 643 | | 196constructionbytheadditionorsubstitutionoftwoormoreneworusedmajorcomponent |
|---|
| 644 | 644 | | 197parts,excludingmotorvehiclesmadefromallnewparts,andnewmultistagemanufactured |
|---|
| 645 | 645 | | 198vehicles; |
|---|
| 646 | 646 | | 199 (49)"Recreationalmotorvehicle",anymotorvehicledesigned,constructedor |
|---|
| 647 | 647 | | 200substantiallymodifiedsothatitmaybeusedandisusedforthepurposesoftemporary |
|---|
| 648 | 648 | | 201housingquarters,includingthereinsleepingandeatingfacilitieswhichareeitherpermanently |
|---|
| 649 | 649 | | 202attachedtothemotorvehicleorattachedtoaunitwhichissecurelyattachedtothemotor |
|---|
| 650 | 650 | | 203vehicle.Nothinghereinshallpreventanymotorvehiclefrombeingregisteredasa |
|---|
| 651 | 651 | | 204commercialmotorvehicleifthemotorvehiclecouldotherwisebesoregistered; |
|---|
| 652 | 652 | | HB2599 18 205 (50)"Recreationaloff-highwayvehicle",anymotorizedvehiclemanufacturedand |
|---|
| 653 | 653 | | 206usedexclusivelyforoff-highwayusewhichismorethanfiftyinchesbutnomorethaneighty |
|---|
| 654 | 654 | | 207inchesinwidth,measuredfromoutsideoftirerimtooutsideoftirerim,withanunladendry |
|---|
| 655 | 655 | | 208weightofthreethousandfivehundredpoundsorless,travelingonfourormorenonhighway |
|---|
| 656 | 656 | | 209tiresandwhichmayhaveaccesstoATVtrails; |
|---|
| 657 | 657 | | 210 (51)"Recreationaltrailer",anytrailerdesigned,constructed,orsubstantiallymodified |
|---|
| 658 | 658 | | 211sothatitmaybeusedandisusedforthepurposeoftemporaryhousingquarters,including |
|---|
| 659 | 659 | | 212thereinsleepingoreatingfacilities,whichcanbetemporarilyattachedtoamotorvehicleor |
|---|
| 660 | 660 | | 213attachedtoaunitwhichissecurelyattachedtoamotorvehicle; |
|---|
| 661 | 661 | | 214 (52)"Rollbackorcarcarrier",anyvehiclespecificallydesignedtotransportwrecked, |
|---|
| 662 | 662 | | 215disabledorotherwiseinoperablevehicles,whenthetransportationisdirectlyconnectedtoa |
|---|
| 663 | 663 | | 216wreckerortowingservice; |
|---|
| 664 | 664 | | 217 (53)"Saddlemountcombination",acombinationofvehiclesinwhichatruckortruck |
|---|
| 665 | 665 | | 218tractortowsoneormoretrucksortrucktractors,eachconnectedbyasaddletotheframeor |
|---|
| 666 | 666 | | 219fifthwheelofthevehicleinfrontofit.The"saddle"isamechanismthatconnectsthefront |
|---|
| 667 | 667 | | 220axleofthetowedvehicletotheframeorfifthwheelofthevehicleinfrontandfunctionslike |
|---|
| 668 | 668 | | 221afifthwheelkingpinconnection.Whentwovehiclesaretowedinthismannerthe |
|---|
| 669 | 669 | | 222combinationiscalleda"doublesaddlemountcombination".Whenthreevehiclesaretowed |
|---|
| 670 | 670 | | 223inthismanner,thecombinationiscalleda"triplesaddlemountcombination"; |
|---|
| 671 | 671 | | 224 (54)"Salvagedealeranddismantler",abusinessthatdismantlesusedmotorvehicles |
|---|
| 672 | 672 | | 225forthesaleofthepartsthereof,andbuysandsellsusedmotorvehiclepartsandaccessories; |
|---|
| 673 | 673 | | 226 (55)"Salvagevehicle",amotorvehicle,semitrailer,orhousetrailerwhich: |
|---|
| 674 | 674 | | 227 (a)Wasdamagedduringayearthatisnomorethansixyearsafterthemanufacturer's |
|---|
| 675 | 675 | | 228modelyeardesignationforsuchvehicletotheextentthatthetotalcostofrepairstorebuildor |
|---|
| 676 | 676 | | 229reconstructthevehicletoitsconditionimmediatelybeforeitwasdamagedforlegaloperation |
|---|
| 677 | 677 | | 230ontheroadsorhighwaysexceedseightypercentofthefairmarketvalueofthevehicle |
|---|
| 678 | 678 | | 231immediatelyprecedingthetimeitwasdamaged; |
|---|
| 679 | 679 | | 232 (b)Byreasonofconditionorcircumstance,hasbeendeclaredsalvage,eitherbyits |
|---|
| 680 | 680 | | 233owner,orbyaperson,firm,corporation,orotherlegalentityexercisingtherightofsecurity |
|---|
| 681 | 681 | | 234interestinit; |
|---|
| 682 | 682 | | 235 (c)Hasbeendeclaredsalvagebyaninsurancecompanyasaresultofsettlementofa |
|---|
| 683 | 683 | | 236claim; |
|---|
| 684 | 684 | | 237 (d)Ownershipofwhichisevidencedbyasalvagetitle;or |
|---|
| 685 | 685 | | 238 (e)Isabandonedpropertywhichistitledpursuanttosection304.155orsection |
|---|
| 686 | 686 | | 239304.157anddesignatedwiththewords"salvage/abandonedproperty".Thetotalcostof |
|---|
| 687 | 687 | | 240repairstorebuildorreconstructthevehicleshallnotincludethecostofrepairing,replacing, |
|---|
| 688 | 688 | | 241orreinstallinginflatablesafetyrestraints,tires,soundsystems,ordamageasaresultofhail, |
|---|
| 689 | 689 | | HB2599 19 242oranysalestaxonpartsormaterialstorebuildorreconstructthevehicle.Forpurposesof |
|---|
| 690 | 690 | | 243thisdefinition,"fairmarketvalue"meanstheretailvalueofamotorvehicleas: |
|---|
| 691 | 691 | | 244 a.Setforthinacurrenteditionofanynationallyrecognizedcompilationofretail |
|---|
| 692 | 692 | | 245values,includingautomateddatabases,orfrompublicationscommonlyusedbythe |
|---|
| 693 | 693 | | 246automotiveandinsuranceindustriestoestablishthevaluesofmotorvehicles; |
|---|
| 694 | 694 | | 247 b.Determinedpursuanttoamarketsurveyofcomparablevehicleswithregardto |
|---|
| 695 | 695 | | 248conditionandequipment;and |
|---|
| 696 | 696 | | 249 c.Determinedbyaninsurancecompanyusinganyotherprocedurerecognizedbythe |
|---|
| 697 | 697 | | 250insuranceindustry,includingmarketsurveys,thatisappliedbythecompanyinauniform |
|---|
| 698 | 698 | | 251manner; |
|---|
| 699 | 699 | | 252 (56)"Schoolbus",anymotorvehicleusedsolelytotransportstudentstoorfrom |
|---|
| 700 | 700 | | 253schoolortotransportstudentstoorfromanyplaceforeducationalpurposes; |
|---|
| 701 | 701 | | 254 (57)"Scrapprocessor",abusinessthat,throughtheuseoffixedormobileequipment, |
|---|
| 702 | 702 | | 255flattens,crushes,orotherwiseacceptsmotorvehiclesandvehiclepartsforprocessingor |
|---|
| 703 | 703 | | 256transportationtoashredderorscrapmetaloperatorforrecycling; |
|---|
| 704 | 704 | | 257 (58)"Shuttlebus",amotorvehicleusedormaintainedbyanyperson,firm,or |
|---|
| 705 | 705 | | 258corporationasanincidentalservicetotransportpatronsorcustomersoftheregularbusiness |
|---|
| 706 | 706 | | 259ofsuchperson,firm,orcorporationtoandfromtheplaceofbusinessoftheperson,firm,or |
|---|
| 707 | 707 | | 260corporationprovidingtheserviceatnofeeorcharge.Shuttlebusesshallnotberegisteredas |
|---|
| 708 | 708 | | 261busesorascommercialmotorvehicles; |
|---|
| 709 | 709 | | 262 (59)"Specialmobileequipment",everyself-propelledvehiclenotdesignedorused |
|---|
| 710 | 710 | | 263primarilyforthetransportationofpersonsorpropertyandincidentallyoperatedormoved |
|---|
| 711 | 711 | | 264overthehighways,includingfarmequipment,implementsofhusbandry,roadconstructionor |
|---|
| 712 | 712 | | 265maintenancemachinery,ditch-diggingapparatus,stonecrushers,aircompressors,power |
|---|
| 713 | 713 | | 266shovels,cranes,graders,rollers,well-drillersandwood-sawingequipmentusedforhire, |
|---|
| 714 | 714 | | 267asphaltspreaders,bituminousmixers,bucketloaders,ditchers,levelinggraders,finished |
|---|
| 715 | 715 | | 268machines,motorgraders,roadrollers,scarifiers,earth-movingcarryalls,scrapers,draglines, |
|---|
| 716 | 716 | | 269concretepumptrucks,rock-drillingandearth-movingequipment.Thisenumerationshallbe |
|---|
| 717 | 717 | | 270deemedpartialandshallnotoperatetoexcludeothersuchvehicleswhicharewithinthe |
|---|
| 718 | 718 | | 271generaltermsofthissection; |
|---|
| 719 | 719 | | 272 (60)"Speciallyconstructedmotorvehicle",amotorvehiclewhichshallnothavebeen |
|---|
| 720 | 720 | | 273originallyconstructedunderadistinctivename,make,modelortypebyamanufacturerof |
|---|
| 721 | 721 | | 274motorvehicles.Thetermspeciallyconstructedmotorvehicleincludeskitvehicles; |
|---|
| 722 | 722 | | 275 (61)"Stinger-steeredcombination",atrucktractor-semitrailerwhereinthefifthwheel |
|---|
| 723 | 723 | | 276islocatedonadropframelocatedbehindandbelowtherearmostaxleofthepowerunit; |
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| 724 | 724 | | HB2599 20 277 (62)"Tandemaxle",agroupoftwoormoreaxles,arrangedonebehindanother,the |
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| 725 | 725 | | 278distancebetweentheextremesofwhichismorethanfortyinchesandnotmorethanninety- |
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| 726 | 726 | | 279sixinchesapart; |
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| 727 | 727 | | 280 (63)"Towawaytrailertransportercombination",acombinationofvehiclesconsisting |
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| 728 | 728 | | 281ofatrailertransportertowingunitandtwotrailersorsemitrailers,withatotalweightthat |
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| 729 | 729 | | 282doesnotexceedtwenty-sixthousandpounds;andinwhichthetrailersorsemitrailerscarryno |
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| 730 | 730 | | 283propertyandconstituteinventorypropertyofamanufacturer,distributer,ordealerofsuch |
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| 731 | 731 | | 284trailersorsemitrailers; |
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| 732 | 732 | | 285 (64)"Tractor","trucktractor"or"truck-tractor",aself-propelledmotorvehicle |
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| 733 | 733 | | 286designedfordrawingothervehicles,butnotforthecarriageofanyloadwhenoperating |
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| 734 | 734 | | 287independently.Whenattachedtoasemitrailer,itsupportsapartoftheweightthereof; |
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| 735 | 735 | | 288 (65)"Trailer",anyvehiclewithoutmotivepowerdesignedforcarryingpropertyor |
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| 736 | 736 | | 289passengersonitsownstructureandforbeingdrawnbyaself-propelledvehicle,exceptthose |
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| 737 | 737 | | 290runningexclusivelyontracks,includingasemitrailerorvehicleofthetrailertypesodesigned |
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| 738 | 738 | | 291andusedinconjunctionwithaself-propelledvehiclethataconsiderablepartofitsown |
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| 739 | 739 | | 292weightrestsuponandiscarriedbythetowingvehicle.Thetermtrailershallnotinclude |
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| 740 | 740 | | 293cottontrailersasdefinedinthissectionandshallnotincludemanufacturedhomesasdefined |
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| 741 | 741 | | 294insection700.010; |
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| 742 | 742 | | 295 (66)"Trailertransportertowingunit",apowerunitthatisnotusedtocarryproperty |
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| 743 | 743 | | 296whenoperatinginatowawaytrailertransportercombination; |
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| 744 | 744 | | 297 (67)"Truck",amotorvehicledesigned,used,ormaintainedforthetransportationof |
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| 745 | 745 | | 298property; |
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| 746 | 746 | | 299 (68)"Truck-tractorsemitrailer-semitrailer",acombinationvehicleinwhichthetwo |
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| 747 | 747 | | 300trailingunitsareconnectedwithaB-trainassemblywhichisarigidframeextensionattached |
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| 748 | 748 | | 301totherearframeofafirstsemitrailerwhichallowsforafifth-wheelconnectionpointforthe |
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| 749 | 749 | | 302secondsemitrailerandhasonelessarticulationpointthantheconventionalA-dollyconnected |
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| 750 | 750 | | 303truck-tractorsemitrailer-trailercombination; |
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| 751 | 751 | | 304 (69)"Truck-trailerboattransportercombination",aboattransportercombination |
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| 752 | 752 | | 305consistingofastraighttrucktowingatrailerusingtypicallyaballandsocketconnectionwith |
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| 753 | 753 | | 306thetraileraxlelocatedsubstantiallyatthetrailercenterofgravityratherthantherearofthe |
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| 754 | 754 | | 307trailerbutsoastomaintainadownwardforceonthetrailertongue; |
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| 755 | 755 | | 308 (70)"Usedpartsdealer",abusinessthatbuysandsellsusedmotorvehiclepartsor |
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| 756 | 756 | | 309accessories,butnotincludingabusinessthatsellsonlynew,remanufacturedorrebuiltparts. |
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| 757 | 757 | | 310Businessdoesnotincludeisolatedsalesataswapmeetoflessthanthreedays; |
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| 758 | 758 | | 311 (71)"Utilityvehicle",anymotorizedvehiclemanufacturedandusedexclusivelyfor |
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| 759 | 759 | | 312off-highwayusewhichismorethanfiftyinchesbutnomorethaneightyinchesinwidth, |
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| 760 | 760 | | 313measuredfromoutsideoftirerimtooutsideoftirerim,withanunladendryweightofthree |
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| 761 | 761 | | HB2599 21 314thousandfivehundredpoundsorless,travelingonfourorsixwheels,tobeused[primarily] |
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| 762 | 762 | | 315foranylandscaping,lawncare,farming,ormaintenancepurposes; |
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| 763 | 763 | | 316 (72)"Vanpool",anyvanorothermotorvehicleusedormaintainedbyanyperson, |
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| 764 | 764 | | 317group,firm,corporation,association,city,countyorstateagency,oranymemberthereof,for |
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| 765 | 765 | | 318thetransportationofnotlessthaneightnormorethanforty-eightemployees,permotor |
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| 766 | 766 | | 319vehicle,toandfromtheirplaceofemployment;however,avanpoolshallnotbeincludedin |
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| 767 | 767 | | 320thedefinitionofthetermbusorcommercialmotorvehicleasdefinedinthissection,norshall |
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| 768 | 768 | | 321avanpooldriverbedeemedachauffeurasthattermisdefinedbysection303.020;norshall |
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| 769 | 769 | | 322useofavanpoolvehicleforride-sharingarrangements,recreational,personal,ormaintenance |
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| 770 | 770 | | 323usesconstituteanunlicenseduseofthemotorvehicle,unlessusedformonetaryprofitother |
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| 771 | 771 | | 324thanforuseinaride-sharingarrangement; |
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| 772 | 772 | | 325 (73)"Vehicle",anymechanicaldeviceonwheels,designedprimarilyforuse,orused, |
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| 773 | 773 | | 326onhighways,exceptmotorizedbicycles,electricbicycles,vehiclespropelledordrawnby |
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| 774 | 774 | | 327horsesorhumanpower,orvehiclesusedexclusivelyonfixedrailsortracks,orcottontrailers |
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| 775 | 775 | | 328ormotorizedwheelchairsoperatedbyhandicappedpersons; |
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| 776 | 776 | | 329 (74)"Wrecker"or"towtruck",anyemergencycommercialvehicleequipped, |
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| 777 | 777 | | 330designedandusedtoassistorrenderaidandtransportortowdisabledorwreckedvehicles |
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| 778 | 778 | | 331fromahighway,road,streetorhighwayrights-of-waytoapointofstorageorrepair, |
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| 779 | 779 | | 332includingtowingareplacementvehicletoreplaceadisabledorwreckedvehicle; |
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| 780 | 780 | | 333 (75)"Wreckerortowingservice",theactoftransporting,towingorrecoveringwitha |
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| 781 | 781 | | 334wrecker,towtruck,rollbackorcarcarrieranyvehiclenotownedbytheoperatorofthe |
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| 782 | 782 | | 335wrecker,towtruck,rollbackorcarcarrierforwhichtheoperatordirectlyorindirectly |
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| 783 | 783 | | 336receivescompensationorotherpersonalgain. |
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| 784 | 784 | | âś” |
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| 785 | 785 | | HB2599 22 |
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