| 10 | | - | SectionA.Sections143.121,144.030,144.615,313.055,and313.057,RSMo,are |
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| 11 | | - | 2repealedandfivenewsectionsenactedinlieuthereof,tobeknownassections143.121, |
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| 12 | | - | 3144.030,144.615,144.813,and313.057,toreadasfollows: |
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| 13 | | - | 143.121.1.TheMissouriadjustedgrossincomeofaresidentindividualshallbethe |
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| 14 | | - | 2taxpayer'sfederaladjustedgrossincomesubjecttothemodificationsinthissection. |
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| 15 | | - | 3 2.Thereshallbeaddedtothetaxpayer'sfederaladjustedgrossincome: |
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| 16 | | - | 4 (1)Theamountofanyfederalincometaxrefundreceivedforaprioryearwhich |
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| 17 | | - | 5resultedinaMissouriincometaxbenefit.Theamountaddedpursuanttothissubdivision |
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| 18 | | - | 6shallnotincludeanyamountofafederalincometaxrefundattributabletoataxcredit |
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| 19 | | - | 7reducingataxpayer'sfederaltaxliabilitypursuanttoPublicLaw116-136or116-260,enacted |
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| 20 | | - | 8bythe116thUnitedStatesCongress,forthetaxyearbeginningonorafterJanuary1,2020, |
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| 21 | | - | 9andendingonorbeforeDecember31,2020,anddeductedfromMissouriadjustedgross |
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| 22 | | - | 10incomepursuanttosection143.171.Theamountaddedunderthissubdivisionshallalsonot |
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| 23 | | - | 11includeanyamountofafederalincometaxrefundattributabletoataxcreditreducinga |
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| 24 | | - | 12taxpayer'sfederaltaxliabilityunderanyotherfederallawthatprovidesdirecteconomic |
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| 25 | | - | 13impactpaymentstotaxpayerstomitigatefinancialchallengesrelatedtotheCOVID-19 |
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| 26 | | - | 14pandemic,anddeductedfromMissouriadjustedgrossincomeundersection143.171; |
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| 27 | | - | 15 (2)Interestoncertaingovernmentalobligationsexcludedfromfederalgrossincome |
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| 28 | | - | 16by26U.S.C.Section103oftheInternalRevenueCode,asamended.Theprevioussentence |
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| 29 | | - | 17shallnotapplytointerestonobligationsofthestateofMissourioranyofitspolitical |
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| 30 | | - | EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis |
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| 31 | | - | intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 18subdivisionsorauthoritiesandshallnotapplytotheinterestdescribedinsubdivision(1)of |
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| 32 | | - | 19subsection3ofthissection.Theamountaddedpursuanttothissubdivisionshallbereduced |
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| 33 | | - | 20bytheamountsapplicabletosuchinterestthatwouldhavebeendeductibleincomputingthe |
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| 34 | | - | 21taxableincomeofthetaxpayerexceptonlyfortheapplicationof26U.S.C.Section265ofthe |
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| 35 | | - | 22InternalRevenueCode,asamended.Thereductionshallonlybemadeifitisatleastfive |
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| 36 | | - | 23hundreddollars; |
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| 37 | | - | 24 (3)Theamountofanydeductionthatisincludedinthecomputationoffederal |
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| 38 | | - | 25taxableincomepursuantto26U.S.C.Section168oftheInternalRevenueCodeasamended |
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| 39 | | - | 26bytheJobCreationandWorkerAssistanceActof2002totheextenttheamountdeducted |
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| 40 | | - | 27relatestopropertypurchasedonorafterJuly1,2002,butbeforeJuly1,2003,andtothe |
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| 41 | | - | 28extenttheamountdeductedexceedstheamountthatwouldhavebeendeductiblepursuantto |
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| 42 | | - | 2926U.S.C.Section168oftheInternalRevenueCodeof1986asineffectonJanuary1,2002; |
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| 43 | | - | 30 (4)Theamountofanydeductionthatisincludedinthecomputationoffederal |
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| 44 | | - | 31taxableincomefornetoperatinglossallowedby26U.S.C.Section172oftheInternal |
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| 45 | | - | 32RevenueCodeof1986,asamended,otherthanthedeductionallowedby26U.S.C.Section |
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| 46 | | - | 33172(b)(1)(G)and26U.S.C.Section172(i)oftheInternalRevenueCodeof1986,as |
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| 47 | | - | 34amended,foranetoperatinglossthetaxpayerclaimsinthetaxyearinwhichthenet |
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| 48 | | - | 35operatinglossoccurredorcarriesforwardforaperiodofmorethantwentyyearsandcarries |
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| 49 | | - | 36backwardformorethantwoyears.Anyamountofnetoperatinglosstakenagainstfederal |
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| 50 | | - | 37taxableincomebutdisallowedforMissouriincometaxpurposespursuanttothissubdivision |
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| 51 | | - | 38afterJune18,2002,maybecarriedforwardandtakenagainstanyincomeontheMissouri |
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| 52 | | - | 39incometaxreturnforaperiodofnotmorethantwentyyearsfromtheyearoftheinitialloss; |
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| 53 | | - | 40and |
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| 54 | | - | 41 (5)FornonresidentindividualsinalltaxableyearsendingonorafterDecember31, |
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| 55 | | - | 422006,theamountofanypropertytaxespaidtoanotherstateorapoliticalsubdivisionof |
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| 56 | | - | 43anotherstateforwhichadeductionwasallowedonsuchnonresident'sfederalreturninthe |
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| 57 | | - | 44taxableyearunlesssuchstate,politicalsubdivisionofastate,ortheDistrictofColumbia |
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| 58 | | - | 45allowsasubtractionfromincomeforpropertytaxespaidtothisstateforpurposesof |
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| 59 | | - | 46calculatingincomefortheincometaxforsuchstate,politicalsubdivisionofastate,orthe |
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| 60 | | - | 47DistrictofColumbia; |
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| 61 | | - | 48 (6)ForalltaxyearsbeginningonorafterJanuary1,2018,anyinterestexpensepaid |
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| 62 | | - | 49oraccruedinaprevioustaxableyear,butallowedasadeductionunder26U.S.C.Section |
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| 63 | | - | 50163,asamended,inthecurrenttaxableyearbyreasonofthecarryforwardofdisallowed |
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| 64 | | - | 51businessinterestprovisionsof26U.S.C.Section163(j),asamended.Forthepurposesofthis |
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| 65 | | - | 52subdivision,aninterestexpenseisconsideredpaidoraccruedonlyinthefirsttaxableyearthe |
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| 66 | | - | 53deductionwouldhavebeenallowableunder26U.S.C.Section163,asamended,ifthe |
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| 67 | | - | 54limitationunder26U.S.C.Section163(j),asamended,didnotexist; |
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| 68 | | - | HCSHB1427 2 55 (7)ForalltaxyearsbeginningonorafterJanuary1,2022,theamountdeducted |
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| 69 | | - | 56bythetaxpayerunder26U.S.C.Section174(a)(2)(B),asamended,forthetaxyear. |
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| 70 | | - | 57 3.Thereshallbesubtractedfromthetaxpayer'sfederaladjustedgrossincomethe |
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| 71 | | - | 58followingamountstotheextentincludedinfederaladjustedgrossincome: |
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| 72 | | - | 59 (1)Interestreceivedondepositsheldatafederalreservebankorinterestordividends |
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| 73 | | - | 60onobligationsoftheUnitedStatesanditsterritoriesandpossessionsorofanyauthority, |
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| 74 | | - | 61commissionorinstrumentalityoftheUnitedStatestotheextentexemptfromMissouri |
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| 75 | | - | 62incometaxespursuanttothelawsoftheUnitedStates.Theamountsubtractedpursuantto |
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| 76 | | - | 63thissubdivisionshallbereducedbyanyinterestonindebtednessincurredtocarrythe |
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| 77 | | - | 64describedobligationsorsecuritiesandbyanyexpensesincurredintheproductionofinterest |
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| 78 | | - | 65ordividendincomedescribedinthissubdivision.Thereductionintheprevioussentence |
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| 79 | | - | 66shallonlyapplytotheextentthatsuchexpensesincludingamortizablebondpremiumsare |
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| 80 | | - | 67deductedindeterminingthetaxpayer'sfederaladjustedgrossincomeorincludedinthe |
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| 81 | | - | 68taxpayer'sMissouriitemizeddeduction.Thereductionshallonlybemadeiftheexpenses |
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| 82 | | - | 69totalatleastfivehundreddollars; |
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| 83 | | - | 70 (2)Theportionofanygain,fromthesaleorotherdispositionofpropertyhavinga |
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| 84 | | - | 71higheradjustedbasistothetaxpayerforMissouriincometaxpurposesthanforfederal |
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| 85 | | - | 72incometaxpurposesonDecember31,1972,thatdoesnotexceedsuchdifferenceinbasis.If |
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| 86 | | - | 73againisconsideredalong-termcapitalgainforfederalincometaxpurposes,themodification |
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| 87 | | - | 74shallbelimitedtoone-halfofsuchportionofthegain; |
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| 88 | | - | 75 (3)Theamountnecessarytopreventthetaxationpursuanttothischapterofany |
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| 89 | | - | 76annuityorotheramountofincomeorgainwhichwasproperlyincludedinincomeorgainand |
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| 90 | | - | 77wastaxedpursuanttothelawsofMissouriforataxableyearpriortoJanuary1,1973,tothe |
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| 91 | | - | 78taxpayer,ortoadecedentbyreasonofwhosedeaththetaxpayeracquiredtherighttoreceive |
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| 92 | | - | 79theincomeorgain,ortoatrustorestatefromwhichthetaxpayerreceivedtheincomeor |
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| 93 | | - | 80gain; |
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| 94 | | - | 81 (4)Accumulationdistributionsreceivedbyataxpayerasabeneficiaryofatrusttothe |
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| 95 | | - | 82extentthatthesameareincludedinfederaladjustedgrossincome; |
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| 96 | | - | 83 (5)Theamountofanystateincometaxrefundforaprioryearwhichwasincludedin |
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| 97 | | - | 84thefederaladjustedgrossincome; |
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| 98 | | - | 85 (6)Theportionofcapitalgainspecifiedinsection135.357thatwouldotherwisebe |
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| 99 | | - | 86includedinfederaladjustedgrossincome; |
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| 100 | | - | 87 (7)Theamountthatwouldhavebeendeductedinthecomputationoffederaltaxable |
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| 101 | | - | 88incomepursuantto26U.S.C.Section168oftheInternalRevenueCodeasineffecton |
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| 102 | | - | 89January1,2002,totheextentthatamountrelatestopropertypurchasedonorafterJuly1, |
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| 103 | | - | 902002,butbeforeJuly1,2003,andtotheextentthatamountexceedstheamountactually |
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| 104 | | - | HCSHB1427 3 91deductedpursuantto26U.S.C.Section168oftheInternalRevenueCodeasamendedbythe |
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| 105 | | - | 92JobCreationandWorkerAssistanceActof2002; |
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| 106 | | - | 93 (8)ForalltaxyearsbeginningonorafterJanuary1,2005,theamountofanyincome |
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| 107 | | - | 94receivedformilitaryservicewhilethetaxpayerservesinacombatzonewhichisincludedin |
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| 108 | | - | 95federaladjustedgrossincomeandnototherwiseexcludedtherefrom.Asusedinthissection, |
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| 109 | | - | 96"combatzone"meansanyareawhichthePresidentoftheUnitedStatesbyExecutiveOrder |
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| 110 | | - | 97designatesasanareainwhichArmedForcesoftheUnitedStatesareorhaveengagedin |
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| 111 | | - | 98combat.Serviceisperformedinacombatzoneonlyifperformedonorafterthedate |
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| 112 | | - | 99designatedbythePresidentbyExecutiveOrderasthedateofthecommencingofcombat |
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| 113 | | - | 100activitiesinsuchzone,andonorbeforethedatedesignatedbythePresidentbyExecutive |
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| 114 | | - | 101Orderasthedateoftheterminationofcombatantactivitiesinsuchzone; |
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| 115 | | - | 102 (9)ForalltaxyearsendingonorafterJuly1,2002,withrespecttoqualifiedproperty |
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| 116 | | - | 103thatissoldorotherwisedisposedofduringataxableyearbyataxpayerandforwhichan |
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| 117 | | - | 104additionalmodificationwasmadeundersubdivision(3)ofsubsection2ofthissection,the |
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| 118 | | - | 105amountbywhichadditionalmodificationmadeundersubdivision(3)ofsubsection2ofthis |
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| 119 | | - | 106sectiononqualifiedpropertyhasnotbeenrecoveredthroughtheadditionalsubtractions |
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| 120 | | - | 107providedinsubdivision(7)ofthissubsection; |
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| 121 | | - | 108 (10)ForalltaxyearsbeginningonorafterJanuary1,2014,theamountofany |
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| 122 | | - | 109incomereceivedaspaymentfromanyprogramwhichprovidescompensationtoagricultural |
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| 123 | | - | 110producerswhohavesufferedalossastheresultofadisasteroremergency,includingthe: |
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| 124 | | - | 111 (a)LivestockForageDisasterProgram; |
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| 125 | | - | 112 (b)LivestockIndemnityProgram; |
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| 126 | | - | 113 (c)EmergencyAssistanceforLivestock,Honeybees,andFarm-RaisedFish; |
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| 127 | | - | 114 (d)EmergencyConservationProgram; |
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| 128 | | - | 115 (e)NoninsuredCropDisasterAssistanceProgram; |
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| 129 | | - | 116 (f)Pasture,Rangeland,ForagePilotInsuranceProgram; |
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| 130 | | - | 117 (g)AnnualForagePilotProgram; |
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| 131 | | - | 118 (h)LivestockRiskProtectionInsurancePlan; |
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| 132 | | - | 119 (i)LivestockGrossMarginInsurancePlan; |
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| 133 | | - | 120 (11)ForalltaxyearsbeginningonorafterJanuary1,2018,anyinterestexpensepaid |
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| 134 | | - | 121oraccruedinthecurrenttaxableyear,butnotdeductedasaresultofthelimitationimposed |
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| 135 | | - | 122under26U.S.C.Section163(j),asamended.Forthepurposesofthissubdivision,aninterest |
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| 136 | | - | 123expenseisconsideredpaidoraccruedonlyinthefirsttaxableyearthedeductionwouldhave |
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| 137 | | - | 124beenallowableunder26U.S.C.Section163,asamended,ifthelimitationunder26U.S.C. |
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| 138 | | - | 125Section163(j),asamended,didnotexist; |
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| 139 | | - | 126 (12)Onehundredpercentofanyretirementbenefitsreceivedbyanytaxpayerasa |
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| 140 | | - | 127resultofthetaxpayer'sserviceintheArmedForcesoftheUnitedStates,includingreserve |
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| 141 | | - | HCSHB1427 4 128componentsandtheNationalGuardofthisstate,asdefinedin32U.S.C.Sections101(3)and |
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| 142 | | - | 129109,andanyothermilitaryforceorganizedunderthelawsofthisstate;[and] |
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| 143 | | - | 130 (13)Onehundredpercentofanyfederalgrantmoneysreceivedforthepurposeof |
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| 144 | | - | 131providingorexpandingaccesstobroadbandinternettoareasofthestatedeemedtobelacking |
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| 145 | | - | 132suchaccess; and |
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| 146 | | - | 133 (14)ForalltaxyearsbeginningonorafterJanuary1,2022,theamountof |
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| 147 | | - | 134specifiedresearchorexperimentalexpendituresthatarebothrequiredtobechargedto |
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| 148 | | - | 135capitalaccountandactuallyarechargedtocapitalaccountasrequiredby26U.S.C. |
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| 149 | | - | 136Section174(a)(2)(A),asamended,forthetaxyear,afteranyreductiontothatamount |
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| 150 | | - | 137under26U.S.C.Section280C(c),asamended. |
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| 151 | | - | 138 4.Thereshallbeaddedtoorsubtractedfromthetaxpayer'sfederaladjustedgross |
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| 152 | | - | 139incomethetaxpayer'sshareoftheMissourifiduciaryadjustmentprovidedinsection143.351. |
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| 153 | | - | 140 5.Thereshallbeaddedtoorsubtractedfromthetaxpayer'sfederaladjustedgross |
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| 154 | | - | 141incomethemodificationsprovidedinsection143.411. |
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| 155 | | - | 142 6.Inadditiontothemodificationstoataxpayer'sfederaladjustedgrossincomeinthis |
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| 156 | | - | 143section,tocalculateMissouriadjustedgrossincomethereshallbesubtractedfromthe |
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| 157 | | - | 144taxpayer'sfederaladjustedgrossincomeanygainrecognizedpursuantto26U.S.C.Section |
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| 158 | | - | 1451033oftheInternalRevenueCodeof1986,asamended,arisingfromcompulsoryor |
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| 159 | | - | 146involuntaryconversionofpropertyasaresultofcondemnationortheimminencethereof. |
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| 160 | | - | 147 7.(1)Asusedinthissubsection,"qualifiedhealthinsurancepremium"meansthe |
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| 161 | | - | 148amountpaidduringthetaxyearbysuchtaxpayerforanyinsurancepolicyprimarily |
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| 162 | | - | 149providinghealthcarecoverageforthetaxpayer,thetaxpayer'sspouse,orthetaxpayer's |
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| 163 | | - | 150dependents. |
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| 164 | | - | 151 (2)Inadditiontothesubtractionsinsubsection3ofthissection,onehundredpercent |
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| 165 | | - | 152oftheamountofqualifiedhealthinsurancepremiumsshallbesubtractedfromthetaxpayer's |
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| 166 | | - | 153federaladjustedgrossincometotheextenttheamountpaidforsuchpremiumsisincludedin |
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| 167 | | - | 154federaltaxableincome.Thetaxpayershallprovidethedepartmentofrevenuewithproofof |
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| 168 | | - | 155theamountofqualifiedhealthinsurancepremiumspaid. |
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| 169 | | - | 156 8.(1)BeginningJanuary1,2014,inadditiontothesubtractionsprovidedinthis |
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| 170 | | - | 157section,onehundredpercentofthecostincurredbyataxpayerforahomeenergyaudit |
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| 171 | | - | 158conductedbyanentitycertifiedbythedepartmentofnaturalresourcesundersection640.153 |
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| 172 | | - | 159ortheimplementationofanyenergyefficiencyrecommendationsmadeinsuchanauditshall |
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| 173 | | - | 160besubtractedfromthetaxpayer'sfederaladjustedgrossincometotheextenttheamountpaid |
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| 174 | | - | 161foranysuchactivityisincludedinfederaltaxableincome.Thetaxpayershallprovidethe |
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| 175 | | - | 162departmentofrevenuewithasummaryofanyrecommendationsmadeinaqualifiedhome |
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| 176 | | - | 163energyaudit,thenameandcertificationnumberofthequalifiedhomeenergyauditorwho |
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| 177 | | - | 164conductedtheaudit,andproofoftheamountpaidforanyactivitiesunderthissubsectionfor |
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| 178 | | - | HCSHB1427 5 165whichadeductionisclaimed.Thetaxpayershallalsoprovideacopyofthesummaryofany |
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| 179 | | - | 166recommendationsmadeinaqualifiedhomeenergyaudittothedepartmentofnatural |
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| 180 | | - | 167resources. |
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| 181 | | - | 168 (2)Atnotimeshalladeductionclaimedunderthissubsectionbyanindividual |
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| 182 | | - | 169taxpayerortaxpayersfilingcombinedreturnsexceedonethousanddollarsperyearfor |
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| 183 | | - | 170individualtaxpayersorcumulativelyexceedtwothousanddollarsperyearfortaxpayers |
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| 184 | | - | 171filingcombinedreturns. |
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| 185 | | - | 172 (3)Anydeductionclaimedunderthissubsectionshallbeclaimedforthetaxyearin |
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| 186 | | - | 173whichthequalifiedhomeenergyauditwasconductedorinwhichtheimplementationofthe |
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| 187 | | - | 174energyefficiencyrecommendationsoccurred.Ifimplementationoftheenergyefficiency |
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| 188 | | - | 175recommendationsoccurredduringmorethanoneyear,thedeductionmaybeclaimedinmore |
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| 189 | | - | 176thanoneyear,subjecttothelimitationsprovidedundersubdivision(2)ofthissubsection. |
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| 190 | | - | 177 (4)Adeductionshallnotbeclaimedforanyotherwiseeligibleactivityunderthis |
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| 191 | | - | 178subsectionifsuchactivityqualifiedforandreceivedanyrebateorotherincentivethrougha |
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| 192 | | - | 179state-sponsoredenergyprogramorthroughanelectriccorporation,gascorporation,electric |
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| 193 | | - | 180cooperative,ormunicipallyownedutility. |
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| 194 | | - | 181 9.Theprovisionsofsubsection8ofthissectionshallexpireonDecember31,2020. |
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| 195 | | - | 182 10.(1)Asusedinthissubsection,thefollowingtermsmean: |
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| 196 | | - | 183 (a)"Beginningfarmer",ataxpayerwho: |
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| 197 | | - | 184 a.HasfiledatleastonebutnotmorethantenInternalRevenueServiceScheduleF |
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| 198 | | - | 185(Form1040)ProfitorLossFromFarmingformssinceturningeighteenyearsofage; |
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| 199 | | - | 186 b.IsapprovedforabeginningfarmerloanthroughtheUSDAFarmServiceAgency |
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| 200 | | - | 187BeginningFarmerdirectorguaranteedloanprogram; |
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| 201 | | - | 188 c.Hasafarmingoperationthatisdeterminedbythedepartmentofagriculturetobe |
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| 202 | | - | 189newproductionagriculturebutistheprincipaloperatorofafarmandhassubstantialfarming |
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| 203 | | - | 190knowledge;or |
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| 204 | | - | 191 d.Hasbeendeterminedbythedepartmentofagriculturetobeaqualifiedfamily |
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| 205 | | - | 192member; |
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| 206 | | - | 193 (b)"Farmowner",anindividualwhoownsfarmlandanddisposesoforrelinquishes |
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| 207 | | - | 194useofallorsomeportionofsuchfarmlandasfollows: |
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| 208 | | - | 195 a.Asaletoabeginningfarmer; |
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| 209 | | - | 196 b.Aleaseorrentalagreementnotexceedingtenyearswithabeginningfarmer;or |
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| 210 | | - | 197 c.Acrop-sharearrangementnotexceedingtenyearswithabeginningfarmer; |
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| 211 | | - | 198 (c)"Qualifiedfamilymember",anindividualwhoisrelatedtoafarmownerwithin |
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| 212 | | - | 199thefourthdegreebyblood,marriage,oradoptionandwhoispurchasingorleasingorisina |
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| 213 | | - | 200crop-sharearrangementforlandfromalloraportionofsuchfarmowner'sfarmingoperation. |
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| 214 | | - | HCSHB1427 6 201 (2)(a)Inadditiontoallothersubtractionsauthorizedinthissection,ataxpayerwho |
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| 215 | | - | 202isafarmownerwhosellsalloraportionofsuchfarmlandtoabeginningfarmermaysubtract |
|---|
| 216 | | - | 203fromsuchtaxpayer'sMissouriadjustedgrossincomeanamounttotheextentincludedin |
|---|
| 217 | | - | 204federaladjustedgrossincomeasprovidedinthissubdivision. |
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| 218 | | - | 205 (b)Subjecttothelimitationsinparagraph(c)ofthissubdivision,theamountthatmay |
|---|
| 219 | | - | 206besubtractedshallbeequaltotheportionofcapitalgainsreceivedfromthesaleofsuch |
|---|
| 220 | | - | 207farmlandthatsuchtaxpayerreceivesinthetaxyearforwhichsuchtaxpayersubtractssuch |
|---|
| 221 | | - | 208capitalgain. |
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| 222 | | - | 209 (c)Ataxpayermaysubtractthefollowingamountsandpercentagespertaxyearin |
|---|
| 223 | | - | 210totalcapitalgainsreceivedfromthesaleofsuchfarmlandunderthissubdivision: |
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| 224 | | - | 211 a.Forthefirsttwomilliondollarsreceived,onehundredpercent; |
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| 225 | | - | 212 b.Forthenextonemilliondollarsreceived,eightypercent; |
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| 226 | | - | 213 c.Forthenextonemilliondollarsreceived,sixtypercent; |
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| 227 | | - | 214 d.Forthenextonemilliondollarsreceived,fortypercent;and |
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| 228 | | - | 215 e.Forthenextonemilliondollarsreceived,twentypercent. |
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| 229 | | - | 216 (d)Thedepartmentofrevenueshallprepareanannualreportreviewingthecostsand |
|---|
| 230 | | - | 217benefitsandcontainingstatisticalinformationregardingthesubtractionofcapitalgains |
|---|
| 231 | | - | 218authorizedunderthissubdivisionfortheprevioustaxyearincluding,butnotlimitedto,the |
|---|
| 232 | | - | 219totalamountofallcapitalgainssubtractedandthenumberoftaxpayerssubtractingsuch |
|---|
| 233 | | - | 220capitalgains.SuchreportshallbesubmittedbeforeFebruaryfirstofeachyeartothe |
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| 234 | | - | 221committeeonagriculturepolicyoftheMissourihouseofrepresentativesandthecommittee |
|---|
| 235 | | - | 222onagriculture,foodproductionandoutdoorresourcesoftheMissourisenate,orthesuccessor |
|---|
| 236 | | - | 223committees. |
|---|
| 237 | | - | 224 (3)(a)Inadditiontoallothersubtractionsauthorizedinthissection,ataxpayerwho |
|---|
| 238 | | - | 225isafarmownerwhoentersaleaseorrentalagreementforalloraportionofsuchfarmland |
|---|
| 239 | | - | 226withabeginningfarmermaysubtractfromsuchtaxpayer'sMissouriadjustedgrossincomean |
|---|
| 240 | | - | 227amounttotheextentincludedinfederaladjustedgrossincomeasprovidedinthis |
|---|
| 241 | | - | 228subdivision. |
|---|
| 242 | | - | 229 (b)Subjecttothelimitationinparagraph(c)ofthissubdivision,theamountthatmay |
|---|
| 243 | | - | 230besubtractedshallbeequaltotheportionofcashrentincomereceivedfromtheleaseor |
|---|
| 244 | | - | 231rentalofsuchfarmlandthatsuchtaxpayerreceivesinthetaxyearforwhichsuchtaxpayer |
|---|
| 245 | | - | 232subtractssuchincome. |
|---|
| 246 | | - | 233 (c)Notaxpayershallsubtractmorethantwenty-fivethousanddollarspertaxyearin |
|---|
| 247 | | - | 234totalcashrentincomereceivedfromtheleaseorrentalofsuchfarmlandunderthis |
|---|
| 248 | | - | 235subdivision. |
|---|
| 249 | | - | 236 (4)(a)Inadditiontoallothersubtractionsauthorizedinthissection,ataxpayerwho |
|---|
| 250 | | - | 237isafarmownerwhoentersacrop-sharearrangementonalloraportionofsuchfarmlandwith |
|---|
| 251 | | - | HCSHB1427 7 238abeginningfarmermaysubtractfromsuchtaxpayer'sMissouriadjustedgrossincomean |
|---|
| 252 | | - | 239amounttotheextentincludedinfederaladjustedgrossincomeasprovidedinthis |
|---|
| 253 | | - | 240subdivision. |
|---|
| 254 | | - | 241 (b)Subjecttothelimitationinparagraph(c)ofthissubdivision,theamountthatmay |
|---|
| 255 | | - | 242besubtractedshallbeequaltotheportionofincomereceivedfromthecrop-share |
|---|
| 256 | | - | 243arrangementonsuchfarmlandthatsuchtaxpayerreceivesinthetaxyearforwhichsuch |
|---|
| 257 | | - | 244taxpayersubtractssuchincome. |
|---|
| 258 | | - | 245 (c)Notaxpayershallsubtractmorethantwenty-fivethousanddollarspertaxyearin |
|---|
| 259 | | - | 246totalincomereceivedfromtheleaseorrentalofsuchfarmlandunderthissubdivision. |
|---|
| 260 | | - | 247 (5)Thedepartmentofagricultureshall,byrule,establishaprocesstoverifythata |
|---|
| 261 | | - | 248taxpayerisabeginningfarmerforpurposesofthissectionandshallprovideverificationto |
|---|
| 262 | | - | 249thebeginningfarmerandfarmsellerofsuchfarmer'sandseller'scertificationand |
|---|
| 263 | | - | 250qualificationfortheexemptionprovidedinthissubsection. |
|---|
| 264 | | - | 144.030.1.Thereisherebyspecificallyexemptedfromtheprovisionsofsections |
|---|
| 265 | | - | 2144.010to144.525andfromthecomputationofthetaxlevied,assessedorpayablepursuant |
|---|
| 266 | | - | 3tosections144.010to144.525suchretailsalesasmaybemadeincommercebetweenthis |
|---|
| 267 | | - | 4stateandanyotherstateoftheUnitedStates,orbetweenthisstateandanyforeigncountry, |
|---|
| 268 | | - | 5andanyretailsalewhichthestateofMissouriisprohibitedfromtaxingpursuanttothe |
|---|
| 269 | | - | 6ConstitutionorlawsoftheUnitedStatesofAmerica,andsuchretailsalesoftangible |
|---|
| 270 | | - | 7personalpropertywhichthegeneralassemblyofthestateofMissouriisprohibitedfrom |
|---|
| 271 | | - | 8taxingorfurthertaxingbytheconstitutionofthisstate. |
|---|
| 272 | | - | 9 2.Therearealsospecificallyexemptedfromtheprovisionsofthelocalsalestaxlaw |
|---|
| 273 | | - | 10asdefinedinsection32.085,section238.235,andsections144.010to144.525and144.600to |
|---|
| 274 | | - | 11144.761andfromthecomputationofthetaxlevied,assessedorpayablepursuanttothelocal |
|---|
| 275 | | - | 12salestaxlawasdefinedinsection32.085,section238.235,andsections144.010to144.525 |
|---|
| 276 | | - | 13and144.600to144.745: |
|---|
| 277 | | - | 14 (1)Motorfuelorspecialfuelsubjecttoanexcisetaxofthisstate,unlessallorpartof |
|---|
| 278 | | - | 15suchexcisetaxisrefundedpursuanttosection142.824;oruponthesaleatretailoffueltobe |
|---|
| 279 | | - | 16consumedinmanufacturingorcreatinggas,power,steam,electricalcurrentorinfurnishing |
|---|
| 280 | | - | 17watertobesoldultimatelyatretail;orfeedforlivestockorpoultry;orgraintobeconverted |
|---|
| 281 | | - | 18intofoodstuffswhicharetobesoldultimatelyinprocessedformatretail;orseed,limestone |
|---|
| 282 | | - | 19orfertilizerwhichistobeusedforseeding,limingorfertilizingcropswhichwhenharvested |
|---|
| 283 | | - | 20willbesoldatretailorwillbefedtolivestockorpoultrytobesoldultimatelyinprocessed |
|---|
| 284 | | - | 21formatretail;economicpoisonsregisteredpursuanttotheprovisionsoftheMissouri |
|---|
| 285 | | - | 22pesticideregistrationlaw,sections281.220to281.310,whicharetobeusedinconnection |
|---|
| 286 | | - | 23withthegrowthorproductionofcrops,fruittreesororchardsappliedbefore,during,orafter |
|---|
| 287 | | - | HCSHB1427 8 24planting,thecropofwhichwhenharvestedwillbesoldatretailorwillbeconvertedinto |
|---|
| 288 | | - | 25foodstuffswhicharetobesoldultimatelyinprocessedformatretail; |
|---|
| 289 | | - | 26 (2)Materials,manufacturedgoods,machineryandpartswhichwhenusedin |
|---|
| 290 | | - | 27manufacturing,processing,compounding,mining,producingorfabricatingbecomea |
|---|
| 291 | | - | 28componentpartoringredientofthenewpersonalpropertyresultingfromsuch |
|---|
| 292 | | - | 29manufacturing,processing,compounding,mining,producingorfabricatingandwhichnew |
|---|
| 293 | | - | 30personalpropertyisintendedtobesoldultimatelyforfinaluseorconsumption;and |
|---|
| 294 | | - | 31materials,includingwithoutlimitation,gasesandmanufacturedgoods,includingwithout |
|---|
| 295 | | - | 32limitationslaggingmaterialsandfirebrick,whichareultimatelyconsumedinthe |
|---|
| 296 | | - | 33manufacturingprocessbyblending,reactingorinteractingwithorbybecoming,inwhole |
|---|
| 297 | | - | 34orinpart,componentpartsoringredientsofsteelproductsintendedtobesoldultimatelyfor |
|---|
| 298 | | - | 35finaluseorconsumption; |
|---|
| 299 | | - | 36 (3)Materials,replacementpartsandequipmentpurchasedforusedirectlyupon,and |
|---|
| 300 | | - | 37fortherepairandmaintenanceormanufactureof,motorvehicles,watercraft,railroadrolling |
|---|
| 301 | | - | 38stockoraircraftengagedascommoncarriersofpersonsorproperty; |
|---|
| 302 | | - | 39 (4)Replacementmachinery,equipment,andpartsandthematerialsandsupplies |
|---|
| 303 | | - | 40solelyrequiredfortheinstallationorconstructionofsuchreplacementmachinery,equipment, |
|---|
| 304 | | - | 41andparts,useddirectlyinmanufacturing,mining,fabricatingorproducingaproductwhichis |
|---|
| 305 | | - | 42intendedtobesoldultimatelyforfinaluseorconsumption;andmachineryandequipment, |
|---|
| 306 | | - | 43andthematerialsandsuppliesrequiredsolelyfortheoperation,installationorconstructionof |
|---|
| 307 | | - | 44suchmachineryandequipment,purchasedandusedtoestablishnew,ortoreplaceorexpand |
|---|
| 308 | | - | 45existing,materialrecoveryprocessingplantsinthisstate.Forthepurposesofthis |
|---|
| 309 | | - | 46subdivision,a"materialrecoveryprocessingplant"meansafacilitythathasasitsprimary |
|---|
| 310 | | - | 47purposetherecoveryofmaterialsintoausableproductoradifferentformwhichisusedin |
|---|
| 311 | | - | 48producinganewproductandshallincludeafacilityorequipmentwhichareusedexclusively |
|---|
| 312 | | - | 49forthecollectionofrecoveredmaterialsfordeliverytoamaterialrecoveryprocessingplant |
|---|
| 313 | | - | 50butshallnotincludemotorvehiclesusedonhighways.Forpurposesofthissection,theterms |
|---|
| 314 | | - | 51motorvehicleandhighwayshallhavethesamemeaningpursuanttosection301.010.Forthe |
|---|
| 315 | | - | 52purposesofthissubdivision,subdivision(5)ofthissubsection,andsection144.054,aswell |
|---|
| 316 | | - | 53asthedefinitioninsubdivision(9)ofsubsection1ofsection144.010,theterm"product" |
|---|
| 317 | | - | 54includestelecommunicationsservicesandtheterm"manufacturing"shallincludethe |
|---|
| 318 | | - | 55production,orproductionandtransmission,oftelecommunicationsservices.Thepreceding |
|---|
| 319 | | - | 56sentencedoesnotmakeasubstantivechangeinthelawandisintendedtoclarifythattheterm |
|---|
| 320 | | - | 57"manufacturing"hasincludedandcontinuestoincludetheproductionandtransmissionof |
|---|
| 321 | | - | 58"telecommunicationsservices",asenactedinthissubdivisionandsubdivision(5)ofthis |
|---|
| 322 | | - | 59subsection,aswellasthedefinitioninsubdivision(9)ofsubsection1ofsection144.010. |
|---|
| 323 | | - | 60Theprecedingtwosentencesreaffirmlegislativeintentconsistentwiththeinterpretationof |
|---|
| 324 | | - | HCSHB1427 9 61thissubdivisionandsubdivision(5)ofthissubsectioninSouthwesternBellTel.Co.v. |
|---|
| 325 | | - | 62DirectorofRevenue,78S.W.3d763(Mo.banc2002)andSouthwesternBellTel.Co.v. |
|---|
| 326 | | - | 63DirectorofRevenue,182S.W.3d226(Mo.banc2005),andaccordinglyabrogatesthe |
|---|
| 327 | | - | 64Missourisupremecourt'sinterpretationofthoseexemptionsinIBMCorporationv.Director |
|---|
| 328 | | - | 65ofRevenue,491S.W.3d535(Mo.banc2016)totheextentinconsistentwiththissectionand |
|---|
| 329 | | - | 66SouthwesternBellTel.Co.v.DirectorofRevenue,78S.W.3d763(Mo.banc2002)and |
|---|
| 330 | | - | 67SouthwesternBellTel.Co.v.DirectorofRevenue,182S.W.3d226(Mo.banc2005).The |
|---|
| 331 | | - | 68constructionandapplicationofthissubdivisionasexpressedbytheMissourisupremecourt |
|---|
| 332 | | - | 69inDSTSystems,Inc.v.DirectorofRevenue,43S.W.3d799(Mo.banc2001);Southwestern |
|---|
| 333 | | - | 70BellTel.Co.v.DirectorofRevenue,78S.W.3d763(Mo.banc2002);andSouthwesternBell |
|---|
| 334 | | - | 71Tel.Co.v.DirectorofRevenue,182S.W.3d226(Mo.banc2005),isherebyaffirmed. |
|---|
| 335 | | - | 72Materialrecoveryisnotthereuseofmaterialswithinamanufacturingprocessortheuseofa |
|---|
| 336 | | - | 73productpreviouslyrecovered.Thematerialrecoveryprocessingplantshallqualifyunderthe |
|---|
| 337 | | - | 74provisionsofthissectionregardlessofownershipofthematerialbeingrecovered; |
|---|
| 338 | | - | 75 (5)Machineryandequipment,andpartsandthematerialsandsuppliessolely |
|---|
| 339 | | - | 76requiredfortheinstallationorconstructionofsuchmachineryandequipment,purchasedand |
|---|
| 340 | | - | 77usedtoestablishnewortoexpandexistingmanufacturing,miningorfabricatingplantsinthe |
|---|
| 341 | | - | 78stateifsuchmachineryandequipmentisuseddirectlyinmanufacturing,miningor |
|---|
| 342 | | - | 79fabricatingaproductwhichisintendedtobesoldultimatelyforfinaluseorconsumption. |
|---|
| 343 | | - | 80TheconstructionandapplicationofthissubdivisionasexpressedbytheMissourisupreme |
|---|
| 344 | | - | 81courtinDSTSystems,Inc.v.DirectorofRevenue,43S.W.3d799(Mo.banc2001); |
|---|
| 345 | | - | 82SouthwesternBellTel.Co.v.DirectorofRevenue,78S.W.3d763(Mo.banc2002);and |
|---|
| 346 | | - | 83SouthwesternBellTel.Co.v.DirectorofRevenue,182S.W.3d226(Mo.banc2005),is |
|---|
| 347 | | - | 84herebyaffirmed; |
|---|
| 348 | | - | 85 (6)Tangiblepersonalpropertywhichisusedexclusivelyinthemanufacturing, |
|---|
| 349 | | - | 86processing,modificationorassemblingofproductssoldtotheUnitedStatesgovernmentorto |
|---|
| 350 | | - | 87anyagencyoftheUnitedStatesgovernment; |
|---|
| 351 | | - | 88 (7)Animalsorpoultryusedforbreedingorfeedingpurposes,orcaptivewildlife; |
|---|
| 352 | | - | 89 (8)Newsprint,ink,computers,photosensitivepaperandfilm,toner,printingplates |
|---|
| 353 | | - | 90andothermachinery,equipment,replacementpartsandsuppliesusedinproducing |
|---|
| 354 | | - | 91newspaperspublishedfordisseminationofnewstothegeneralpublic; |
|---|
| 355 | | - | 92 (9)Therentalsoffilms,recordsoranytypeofsoundorpicturetranscriptionsfor |
|---|
| 356 | | - | 93publiccommercialdisplay; |
|---|
| 357 | | - | 94 (10)Pumpingmachineryandequipmentusedtopropelproductsdeliveredby |
|---|
| 358 | | - | 95pipelinesengagedascommoncarriers; |
|---|
| 359 | | - | 96 (11)Railroadrollingstockforuseintransportingpersonsorpropertyininterstate |
|---|
| 360 | | - | 97commerceandmotorvehicleslicensedforagrossweightoftwenty-fourthousandpoundsor |
|---|
| 361 | | - | HCSHB1427 10 98moreortrailersusedbycommoncarriers,asdefinedinsection390.020,inthetransportation |
|---|
| 362 | | - | 99ofpersonsorproperty; |
|---|
| 363 | | - | 100 (12)Electricalenergyusedintheactualprimarymanufacture,processing, |
|---|
| 364 | | - | 101compounding,miningorproducingofaproduct,orelectricalenergyusedintheactual |
|---|
| 365 | | - | 102secondaryprocessingorfabricatingoftheproduct,oramaterialrecoveryprocessingplantas |
|---|
| 366 | | - | 103definedinsubdivision(4)ofthissubsection,infacilitiesownedorleasedbythetaxpayer,if |
|---|
| 367 | | - | 104thetotalcostofelectricalenergysousedexceedstenpercentofthetotalcostofproduction, |
|---|
| 368 | | - | 105eitherprimaryorsecondary,exclusiveofthecostofelectricalenergysousedoriftheraw |
|---|
| 369 | | - | 106materialsusedinsuchprocessingcontainatleasttwenty-fivepercentrecoveredmaterialsas |
|---|
| 370 | | - | 107definedinsection260.200.Thereshallbearebuttablepresumptionthattherawmaterials |
|---|
| 371 | | - | 108usedintheprimarymanufactureofautomobilescontainatleasttwenty-fivepercent |
|---|
| 372 | | - | 109recoveredmaterials.Forpurposesofthissubdivision,"processing"meansanymodeof |
|---|
| 373 | | - | 110treatment,actorseriesofactsperformeduponmaterialstotransformandreducethemtoa |
|---|
| 374 | | - | 111differentstateorthing,includingtreatmentnecessarytomaintainorpreservesuchprocessing |
|---|
| 375 | | - | 112bytheproducerattheproductionfacility; |
|---|
| 376 | | - | 113 (13)Anodeswhichareusedorconsumedinmanufacturing,processing, |
|---|
| 377 | | - | 114compounding,mining,producingorfabricatingandwhichhaveausefullifeoflessthan |
|---|
| 378 | | - | 115oneyear; |
|---|
| 379 | | - | 116 (14)Machinery,equipment,appliancesanddevicespurchasedorleasedandused |
|---|
| 380 | | - | 117solelyforthepurposeofpreventing,abatingormonitoringairpollution,andmaterialsand |
|---|
| 381 | | - | 118suppliessolelyrequiredfortheinstallation,constructionorreconstructionofsuchmachinery, |
|---|
| 382 | | - | 119equipment,appliancesanddevices; |
|---|
| 383 | | - | 120 (15)Machinery,equipment,appliancesanddevicespurchasedorleasedandused |
|---|
| 384 | | - | 121solelyforthepurposeofpreventing,abatingormonitoringwaterpollution,andmaterialsand |
|---|
| 385 | | - | 122suppliessolelyrequiredfortheinstallation,constructionorreconstructionofsuchmachinery, |
|---|
| 386 | | - | 123equipment,appliancesanddevices; |
|---|
| 387 | | - | 124 (16)Tangiblepersonalpropertypurchasedbyaruralwaterdistrict; |
|---|
| 388 | | - | 125 (17)Allamountspaidorchargedforadmissionorparticipationorotherfeespaidby |
|---|
| 389 | | - | 126orotherchargestoindividualsinorforanyplaceofamusement,entertainmentorrecreation, |
|---|
| 390 | | - | 127gamesorathleticevents,includingmuseums,fairs,zoosandplanetariums,ownedoroperated |
|---|
| 391 | | - | 128byamunicipalityorotherpoliticalsubdivisionwherealltheproceedsderivedtherefrom |
|---|
| 392 | | - | 129benefitthemunicipalityorotherpoliticalsubdivisionanddonotinuretoanyprivateperson, |
|---|
| 393 | | - | 130firm,orcorporation,provided,however,thatamunicipalityorotherpoliticalsubdivisionmay |
|---|
| 394 | | - | 131enterintorevenue-sharingagreementswithprivatepersons,firms,orcorporationsproviding |
|---|
| 395 | | - | 132goodsorservices,includingmanagementservices,inorfortheplaceofamusement, |
|---|
| 396 | | - | 133entertainmentorrecreation,gamesorathleticevents,andprovidedfurtherthatnothinginthis |
|---|
| 397 | | - | HCSHB1427 11 134subdivisionshallexemptfromtaxanyamountsretainedbyanyprivateperson,firm,or |
|---|
| 398 | | - | 135corporationundersuchrevenue-sharingagreement; |
|---|
| 399 | | - | 136 (18)Allsalesofinsulin,andallsales,rentals,repairs,andpartsofdurablemedical |
|---|
| 400 | | - | 137equipment,prostheticdevices,andorthopedicdevicesasdefined[onJanuary1,1980,] bythe |
|---|
| 401 | | - | 138federalMedicareprogrampursuanttoTitleXVIIIoftheSocialSecurityActof1965,as |
|---|
| 402 | | - | 139amended,includingtheitemsspecifiedinSection1862(a)(12)ofthatact,andalso |
|---|
| 403 | | - | 140specificallyincludinghearingaidsandhearingaidsuppliesandallsalesofdrugswhichmay |
|---|
| 404 | | - | 141belegallydispensedbyalicensedpharmacistonlyuponalawfulprescriptionofapractitioner |
|---|
| 405 | | - | 142licensedtoadministerthoseitems,includingsamplesandmaterialsusedtomanufacture |
|---|
| 406 | | - | 143sampleswhichmaybedispensedbyapractitionerauthorizedtodispensesuchsamplesand |
|---|
| 407 | | - | 144allsalesorrentalofmedicaloxygen,homerespiratoryequipmentandaccessoriesincluding |
|---|
| 408 | | - | 145parts,andhospitalbedsandaccessoriesandambulatoryaidsincludingparts,andallsalesor |
|---|
| 409 | | - | 146rentalofmanualandpoweredwheelchairsincludingpartsandaccessories, andstairwaylifts, |
|---|
| 410 | | - | 147Braillewriters,electronicBrailleequipmentand,ifpurchasedorrentedbyoronbehalfofa |
|---|
| 411 | | - | 148personwithoneormorephysicalormentaldisabilitiestoenablethemtofunctionmore |
|---|
| 412 | | - | 149independently,allsalesorrentalofscootersincludingparts,andreadingmachines,electronic |
|---|
| 413 | | - | 150printenlargersandmagnifiers,electronicalternativeandaugmentativecommunication |
|---|
| 414 | | - | 151devices,anditemsusedsolelytomodifymotorvehiclestopermittheuseofsuchmotor |
|---|
| 415 | | - | 152vehiclesbyindividualswithdisabilitiesorsalesofover-the-counterornonprescriptiondrugs |
|---|
| 416 | | - | 153toindividualswithdisabilities,anddrugsrequiredbytheFoodandDrugAdministrationto |
|---|
| 417 | | - | 154meettheover-the-counterdrugproductlabelingrequirementsin21CFR201.66,orits |
|---|
| 418 | | - | 155successor,asprescribedbyahealthcarepractitionerlicensedtoprescribe; |
|---|
| 419 | | - | 156 (19)Allsalesmadebyortoreligiousandcharitableorganizationsandinstitutionsin |
|---|
| 420 | | - | 157theirreligious,charitableoreducationalfunctionsandactivitiesandallsalesmadebyortoall |
|---|
| 421 | | - | 158elementaryandsecondaryschoolsoperatedatpublicexpenseintheireducationalfunctions |
|---|
| 422 | | - | 159andactivities; |
|---|
| 423 | | - | 160 (20)Allsalesofaircrafttocommoncarriersforstorageorforuseininterstate |
|---|
| 424 | | - | 161commerceandallsalesmadebyortonot-for-profitcivic,social,serviceorfraternal |
|---|
| 425 | | - | 162organizations,includingfraternalorganizationswhichhavebeendeclaredtax-exempt |
|---|
| 426 | | - | 163organizationspursuanttoSection501(c)(8)or(10)ofthe1986InternalRevenueCode,as |
|---|
| 427 | | - | 164amended,intheircivicorcharitablefunctionsandactivitiesandallsalesmadeto |
|---|
| 428 | | - | 165eleemosynaryandpenalinstitutionsandindustriesofthestate,andallsalesmadetoany |
|---|
| 429 | | - | 166privatenot-for-profitinstitutionofhighereducationnototherwiseexcludedpursuantto |
|---|
| 430 | | - | 167subdivision(19)ofthissubsectionoranyinstitutionofhighereducationsupportedbypublic |
|---|
| 431 | | - | 168funds,andallsalesmadetoastatereliefagencyintheexerciseofrelieffunctionsand |
|---|
| 432 | | - | 169activities; |
|---|
| 433 | | - | HCSHB1427 12 170 (21)Allticketsalesmadebybenevolent,scientificandeducationalassociations |
|---|
| 434 | | - | 171whichareformedtofoster,encourage,andpromoteprogressandimprovementinthescience |
|---|
| 435 | | - | 172ofagricultureandintheraisingandbreedingofanimals,andbynonprofitsummertheater |
|---|
| 436 | | - | 173organizationsifsuchorganizationsareexemptfromfederaltaxpursuanttotheprovisionsof |
|---|
| 437 | | - | 174theInternalRevenueCodeandalladmissionchargesandentryfeestotheMissouristatefair |
|---|
| 438 | | - | 175oranyfairconductedbyacountyagriculturalandmechanicalsocietyorganizedandoperated |
|---|
| 439 | | - | 176pursuanttosections262.290to262.530; |
|---|
| 440 | | - | 177 (22)Allsalesmadetoanyprivatenot-for-profitelementaryorsecondaryschool,all |
|---|
| 441 | | - | 178salesoffeedadditives,medicationsorvaccinesadministeredtolivestockorpoultryinthe |
|---|
| 442 | | - | 179productionoffoodorfiber,allsalesofpesticidesusedintheproductionofcrops,livestockor |
|---|
| 443 | | - | 180poultryforfoodorfiber,allsalesofbeddingusedintheproductionoflivestockorpoultryfor |
|---|
| 444 | | - | 181foodorfiber,allsalesofpropaneornaturalgas,electricityordieselfuelusedexclusivelyfor |
|---|
| 445 | | - | 182dryingagriculturalcrops,naturalgasusedintheprimarymanufactureorprocessingoffuel |
|---|
| 446 | | - | 183ethanolasdefinedinsection142.028,naturalgas,propane,andelectricityusedbyaneligible |
|---|
| 447 | | - | 184newgenerationcooperativeoraneligiblenewgenerationprocessingentityasdefinedin |
|---|
| 448 | | - | 185section348.432,andallsalesoffarmmachineryandequipment,otherthanairplanes,motor |
|---|
| 449 | | - | 186vehiclesandtrailers,andanyfreightchargesonanyexemptitem.Asusedinthis |
|---|
| 450 | | - | 187subdivision,theterm"feedadditives"meanstangiblepersonalpropertywhich,whenmixed |
|---|
| 451 | | - | 188withfeedforlivestockorpoultry,istobeusedinthefeedingoflivestockorpoultry.Asused |
|---|
| 452 | | - | 189inthissubdivision,theterm"pesticides"includesadjuvantssuchascropoils,surfactants, |
|---|
| 453 | | - | 190wettingagentsandotherassortedpesticidecarriersusedtoimproveorenhancetheeffectofa |
|---|
| 454 | | - | 191pesticideandthefoamusedtomarktheapplicationofpesticidesandherbicidesforthe |
|---|
| 455 | | - | 192productionofcrops,livestockorpoultry.Asusedinthissubdivision,theterm"farm |
|---|
| 456 | | - | 193machineryandequipment"shallmean: |
|---|
| 457 | | - | 194 (a)Neworusedfarmtractorsandsuchotherneworusedfarmmachineryand |
|---|
| 458 | | - | 195equipment,includingutilityvehiclesusedforanyagriculturaluse,andrepairorreplacement |
|---|
| 459 | | - | 196partsthereonandanyaccessoriesforandupgradestosuchfarmmachineryandequipment |
|---|
| 460 | | - | 197androtarymowersusedforanyagriculturalpurposes.Forthepurposesofthissubdivision, |
|---|
| 461 | | - | 198"utilityvehicle"shallmeananymotorizedvehiclemanufacturedandusedexclusivelyforoff- |
|---|
| 462 | | - | 199highwayusewhichismorethanfiftyinchesbutnomorethaneightyinchesinwidth, |
|---|
| 463 | | - | 200measuredfromoutsideoftirerimtooutsideoftirerim,withanunladendryweightofthree |
|---|
| 464 | | - | 201thousandfivehundredpoundsorless,travelingonfourorsixwheels; |
|---|
| 465 | | - | 202 (b)Suppliesandlubricantsusedexclusively,solely,anddirectlyforproducingcrops, |
|---|
| 466 | | - | 203raisingandfeedinglivestock,fish,poultry,pheasants,chukar,quail,orforproducingmilkfor |
|---|
| 467 | | - | 204ultimatesaleatretail,includingfielddraintile;and |
|---|
| 468 | | - | 205 (c)One-halfofeachpurchaser'spurchaseofdieselfuelthereforwhichis: |
|---|
| 469 | | - | 206 a.Usedexclusivelyforagriculturalpurposes; |
|---|
| 470 | | - | HCSHB1427 13 207 b.Usedonlandownedorleasedforthepurposeofproducingfarmproducts;and |
|---|
| 471 | | - | 208 c.Useddirectlyinproducingfarmproductstobesoldultimatelyinprocessedformor |
|---|
| 472 | | - | 209otherwiseatretailorinproducingfarmproductstobefedtolivestockorpoultrytobesold |
|---|
| 473 | | - | 210ultimatelyinprocessedformatretail; |
|---|
| 474 | | - | 211 (23)Exceptasotherwiseprovidedinsection144.032,allsalesofmeteredwater |
|---|
| 475 | | - | 212service,electricity,electricalcurrent,natural,artificialorpropanegas,wood,coalorhome |
|---|
| 476 | | - | 213heatingoilfordomesticuseandinanycitynotwithinacounty,allsalesofmeteredor |
|---|
| 477 | | - | 214unmeteredwaterservicefordomesticuse: |
|---|
| 478 | | - | 215 (a)"Domesticuse"meansthatportionofmeteredwaterservice,electricity,electrical |
|---|
| 479 | | - | 216current,natural,artificialorpropanegas,wood,coalorhomeheatingoil,andinanycitynot |
|---|
| 480 | | - | 217withinacounty,meteredorunmeteredwaterservice,whichanindividualoccupantofa |
|---|
| 481 | | - | 218residentialpremisesusesfornonbusiness,noncommercialornonindustrialpurposes.Utility |
|---|
| 482 | | - | 219servicethroughasingleormastermeterforresidentialapartmentsorcondominiums, |
|---|
| 483 | | - | 220includingserviceforcommonareasandfacilitiesandvacantunits,shallbedeemedtobefor |
|---|
| 484 | | - | 221domesticuse.Eachsellershallestablishandmaintainasystemwherebyindividualpurchases |
|---|
| 485 | | - | 222aredeterminedasexemptornonexempt; |
|---|
| 486 | | - | 223 (b)Regulatedutilitysellersshalldeterminewhetherindividualpurchasesareexempt |
|---|
| 487 | | - | 224ornonexemptbasedupontheseller'sutilityservicerateclassificationsascontainedintariffs |
|---|
| 488 | | - | 225onfilewithandapprovedbytheMissouripublicservicecommission.Salesandpurchases |
|---|
| 489 | | - | 226madepursuanttotherateclassification"residential"andsalestoandpurchasesmadebyoron |
|---|
| 490 | | - | 227behalfoftheoccupantsofresidentialapartmentsorcondominiumsthroughasingleormaster |
|---|
| 491 | | - | 228meter,includingserviceforcommonareasandfacilitiesandvacantunits,shallbeconsidered |
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| 492 | | - | 229assalesmadefordomesticuseandsuchsalesshallbeexemptfromsalestax.Sellersshall |
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| 493 | | - | 230chargesalestaxupontheentireamountofpurchasesclassifiedasnondomesticuse.The |
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| 494 | | - | 231seller'sutilityservicerateclassificationandtheprovisionofservicethereundershallbe |
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| 495 | | - | 232conclusiveastowhetherornottheutilitymustchargesalestax; |
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| 496 | | - | 233 (c)Eachpersonmakingdomesticusepurchasesofservicesorpropertyandwhouses |
|---|
| 497 | | - | 234anyportionoftheservicesorpropertysopurchasedforanondomesticuseshall,bythe |
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| 498 | | - | 235fifteenthdayofthefourthmonthfollowingtheyearofpurchase,andwithoutassessment, |
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| 499 | | - | 236noticeordemand,fileareturnandpaysalestaxonthatportionofnondomesticpurchases. |
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| 500 | | - | 237Eachpersonmakingnondomesticpurchasesofservicesorpropertyandwhousesanyportion |
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| 501 | | - | 238oftheservicesorpropertysopurchasedfordomesticuse,andeachpersonmakingdomestic |
|---|
| 502 | | - | 239purchasesonbehalfofoccupantsofresidentialapartmentsorcondominiumsthroughasingle |
|---|
| 503 | | - | 240ormastermeter,includingserviceforcommonareasandfacilitiesandvacantunits,undera |
|---|
| 504 | | - | 241nonresidentialutilityservicerateclassificationmay,betweenthefirstdayofthefirstmonth |
|---|
| 505 | | - | 242andthefifteenthdayofthefourthmonthfollowingtheyearofpurchase,applyforcreditor |
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| 506 | | - | 243refundtothedirectorofrevenueandthedirectorshallgivecreditormakerefundfortaxes |
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| 507 | | - | HCSHB1427 14 244paidonthedomesticuseportionofthepurchase.Thepersonmakingsuchpurchaseson |
|---|
| 508 | | - | 245behalfofoccupantsofresidentialapartmentsorcondominiumsshallhavestandingtoapplyto |
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| 509 | | - | 246thedirectorofrevenueforsuchcreditorrefund; |
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| 510 | | - | 247 (24)Allsalesofhandicraftitemsmadebythesellerortheseller'sspouseiftheseller |
|---|
| 511 | | - | 248ortheseller'sspouseisatleastsixty-fiveyearsofage,andifthetotalgrossproceedsfrom |
|---|
| 512 | | - | 249suchsalesdonotconstituteamajorityoftheannualgrossincomeoftheseller; |
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| 513 | | - | 250 (25)Excisetaxes,collectedonsalesatretail,imposedbySections4041,4071,4081, |
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| 514 | | - | 251[4091,] 4161,4181,4251,4261and4271ofTitle26,UnitedStatesCode.Thedirectorof |
|---|
| 515 | | - | 252revenueshallpromulgaterulespursuanttochapter536toeliminateallstateandlocalsales |
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| 516 | | - | 253taxesonsuchexcisetaxes; |
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| 517 | | - | 254 (26)Salesoffuelconsumedorusedintheoperationofships,barges,orwaterborne |
|---|
| 518 | | - | 255vesselswhichareusedprimarilyinorforthetransportationofpropertyorcargo,orthe |
|---|
| 519 | | - | 256conveyanceofpersonsforhire,onnavigableriversborderingonorlocatedinpartinthis |
|---|
| 520 | | - | 257state,ifsuchfuelisdeliveredbythesellertothepurchaser'sbarge,ship,orwaterbornevessel |
|---|
| 521 | | - | 258whileitisafloatuponsuchriver; |
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| 522 | | - | 259 (27)Allsalesmadetoaninterstatecompactagencycreatedpursuanttosections |
|---|
| 523 | | - | 26070.370to70.441orsections238.010to238.100intheexerciseofthefunctionsandactivities |
|---|
| 524 | | - | 261ofsuchagencyasprovidedpursuanttothecompact; |
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| 525 | | - | 262 (28)Computers,computersoftwareandcomputersecuritysystemspurchasedforuse |
|---|
| 526 | | - | 263byarchitecturalorengineeringfirmsheadquarteredinthisstate.Forthepurposesofthis |
|---|
| 527 | | - | 264subdivision,"headquarteredinthisstate"meanstheofficefortheadministrativemanagement |
|---|
| 528 | | - | 265ofatleastfourintegratedfacilitiesoperatedbythetaxpayerislocatedinthestateofMissouri; |
|---|
| 529 | | - | 266 (29)Alllivestocksaleswheneitherthesellerisengagedinthegrowing,producingor |
|---|
| 530 | | - | 267feedingofsuchlivestock,orthesellerisengagedinthebusinessofbuyingandselling, |
|---|
| 531 | | - | 268barteringorleasingofsuchlivestock; |
|---|
| 532 | | - | 269 (30)Allsalesofbargeswhicharetobeusedprimarilyinthetransportationof |
|---|
| 533 | | - | 270propertyorcargooninterstatewaterways; |
|---|
| 534 | | - | 271 (31)Electricalenergyorgas,whethernatural,artificialorpropane,water,orother |
|---|
| 535 | | - | 272utilitieswhichareultimatelyconsumedinconnectionwiththemanufacturingofcellularglass |
|---|
| 536 | | - | 273productsorinanymaterialrecoveryprocessingplantasdefinedinsubdivision(4)ofthis |
|---|
| 537 | | - | 274subsection; |
|---|
| 538 | | - | 275 (32)Notwithstandingotherprovisionsoflawtothecontrary,allsalesofpesticidesor |
|---|
| 539 | | - | 276herbicidesusedintheproductionofcrops,aquaculture,livestockorpoultry; |
|---|
| 540 | | - | 277 (33)Tangiblepersonalpropertyandutilitiespurchasedforuseorconsumption |
|---|
| 541 | | - | 278directlyorexclusivelyintheresearchanddevelopmentofagricultural/biotechnologyand |
|---|
| 542 | | - | 279plantgenomicsproductsandprescriptionpharmaceuticalsconsumedbyhumansoranimals; |
|---|
| 543 | | - | 280 (34)Allsalesofgrainbinsforstorageofgrainforresale; |
|---|
| 544 | | - | HCSHB1427 15 281 (35)Allsalesoffeedwhicharedevelopedforandusedinthefeedingofpetsowned |
|---|
| 545 | | - | 282byacommercialbreederwhensuchsalesaremadetoacommercialbreeder,asdefinedin |
|---|
| 546 | | - | 283section273.325,andlicensedpursuanttosections273.325to273.357; |
|---|
| 547 | | - | 284 (36)Allpurchasesbyacontractoronbehalfofanentitylocatedinanotherstate, |
|---|
| 548 | | - | 285providedthattheentityisauthorizedtoissueacertificateofexemptionforpurchasestoa |
|---|
| 549 | | - | 286contractorundertheprovisionsofthatstate'slaws.Forpurposesofthissubdivision,theterm |
|---|
| 550 | | - | 287"certificateofexemption"shallmeananydocumentevidencingthattheentityisexemptfrom |
|---|
| 551 | | - | 288salesandusetaxesonpurchasespursuanttothelawsofthestateinwhichtheentityis |
|---|
| 552 | | - | 289located.Anycontractormakingpurchasesonbehalfofsuchentityshallmaintainacopyof |
|---|
| 553 | | - | 290theentity'sexemptioncertificateasevidenceoftheexemption.Iftheexemptioncertificate |
|---|
| 554 | | - | 291issuedbytheexemptentitytothecontractorislaterdeterminedbythedirectorofrevenueto |
|---|
| 555 | | - | 292beinvalidforanyreasonandthecontractorhasacceptedthecertificateingoodfaith,neither |
|---|
| 556 | | - | 293thecontractorortheexemptentityshallbeliableforthepaymentofanytaxes,interestand |
|---|
| 557 | | - | 294penaltydueastheresultofuseoftheinvalidexemptioncertificate.Materialsshallbeexempt |
|---|
| 558 | | - | 295fromallstateandlocalsalesandusetaxeswhenpurchasedbyacontractorforthepurposeof |
|---|
| 559 | | - | 296fabricatingtangiblepersonalpropertywhichisusedinfulfillingacontractforthepurposeof |
|---|
| 560 | | - | 297constructing,repairingorremodelingfacilitiesforthefollowing: |
|---|
| 561 | | - | 298 (a)Anexemptentitylocatedinthisstate,iftheentityisoneofthoseentitiesableto |
|---|
| 562 | | - | 299issueprojectexemptioncertificatesinaccordancewiththeprovisionsofsection144.062;or |
|---|
| 563 | | - | 300 (b)Anexemptentitylocatedoutsidethestateiftheexemptentityisauthorizedto |
|---|
| 564 | | - | 301issueanexemptioncertificatetocontractorsinaccordancewiththeprovisionsofthatstate's |
|---|
| 565 | | - | 302lawandtheapplicableprovisionsofthissection; |
|---|
| 566 | | - | 303 (37)Allsalesorothertransfersoftangiblepersonalpropertytoalessorwholeases |
|---|
| 567 | | - | 304thepropertyunderaleaseofoneyearorlongerexecutedorineffectatthetimeofthesaleor |
|---|
| 568 | | - | 305othertransfertoaninterstatecompactagencycreatedpursuanttosections70.370to70.441or |
|---|
| 569 | | - | 306sections238.010to238.100; |
|---|
| 570 | | - | 307 (38)Salesofticketstoanycollegiateathleticchampionshipeventthatisheldina |
|---|
| 571 | | - | 308facilityownedoroperatedbyagovernmentalauthorityorcommission,aquasi-governmental |
|---|
| 572 | | - | 309agency,astateuniversityorcollegeorbythestateoranypoliticalsubdivisionthereof, |
|---|
| 573 | | - | 310includingamunicipality,andthatisplayedonaneutralsiteandmayreasonablybeplayedat |
|---|
| 574 | | - | 311asitelocatedoutsidethestateofMissouri.Forpurposesofthissubdivision,"neutralsite" |
|---|
| 575 | | - | 312meansanysitethatisnotlocatedonthecampusofaconferencememberinstitution |
|---|
| 576 | | - | 313participatingintheevent; |
|---|
| 577 | | - | 314 (39)Allpurchasesbyasportscomplexauthoritycreatedundersection64.920,andall |
|---|
| 578 | | - | 315salesofutilitiesbysuchauthorityattheauthority'scostthatareconsumedinconnectionwith |
|---|
| 579 | | - | 316theoperationofasportscomplexleasedtoaprofessionalsportsteam; |
|---|
| 580 | | - | HCSHB1427 16 317 (40)Allmaterials,replacementparts,andequipmentpurchasedforusedirectlyupon, |
|---|
| 581 | | - | 318andforthemodification,replacement,repair,andmaintenanceofaircraft,aircraftpower |
|---|
| 582 | | - | 319plants,andaircraftaccessories; |
|---|
| 583 | | - | 320 (41)Salesofsportingclays,wobble,skeet,andtraptargetstoanyshootingrangeor |
|---|
| 584 | | - | 321similarplacesofbusinessforuseinthenormalcourseofbusinessandmoneyreceivedbya |
|---|
| 585 | | - | 322shootingrangeorsimilarplacesofbusinessfrompatronsandheldbyashootingrangeor |
|---|
| 586 | | - | 323similarplaceofbusinessforredistributiontopatronsattheconclusionofashootingevent; |
|---|
| 587 | | - | 324 (42)Allsalesofmotorfuel,asdefinedinsection142.800,usedinanywatercraft,as |
|---|
| 588 | | - | 325definedinsection306.010; |
|---|
| 589 | | - | 326 (43)Anyneworusedaircraftsoldordeliveredinthisstatetoapersonwhoisnota |
|---|
| 590 | | - | 327residentofthisstateoracorporationthatisnotincorporatedinthisstate,andsuchaircraftis |
|---|
| 591 | | - | 328nottobebasedinthisstateandshallnotremaininthisstatemorethantenbusinessdays |
|---|
| 592 | | - | 329subsequenttothelasttooccurof: |
|---|
| 593 | | - | 330 (a)Thetransferoftitletotheaircrafttoapersonwhoisnotaresidentofthisstateora |
|---|
| 594 | | - | 331corporationthatisnotincorporatedinthisstate;or |
|---|
| 595 | | - | 332 (b)Thedateofthereturntoserviceoftheaircraftinaccordancewith14CFR91.407 |
|---|
| 596 | | - | 333foranymaintenance,preventivemaintenance,rebuilding,alterations,repairs,orinstallations |
|---|
| 597 | | - | 334thatarecompletedcontemporaneouslywiththetransferoftitletotheaircrafttoapersonwho |
|---|
| 598 | | - | 335isnotaresidentofthisstateoracorporationthatisnotincorporatedinthisstate; |
|---|
| 599 | | - | 336 (44)Motorvehiclesregisteredinexcessoffifty-fourthousandpounds,andthe |
|---|
| 600 | | - | 337trailerspulledbysuchmotorvehicles,thatareactuallyusedinthenormalcourseofbusiness |
|---|
| 601 | | - | 338tohaulpropertyonthepublichighwaysofthestate,andthatarecapableofhaulingloads |
|---|
| 602 | | - | 339commensuratewiththemotorvehicle'sregisteredweight;andthematerials,replacement |
|---|
| 603 | | - | 340parts,andequipmentpurchasedforusedirectlyupon,andfortherepairandmaintenanceor |
|---|
| 604 | | - | 341manufactureofsuchvehicles.Forpurposesofthissubdivision,"motorvehicle"and"public |
|---|
| 605 | | - | 342highway"shallhavethemeaningasascribedinsection390.020; |
|---|
| 606 | | - | 343 (45)Allinternetaccessortheuseofinternetaccessregardlessofwhetherthetaxis |
|---|
| 607 | | - | 344imposedonaproviderofinternetaccessorabuyerofinternetaccess.Forpurposesofthis |
|---|
| 608 | | - | 345subdivision,thefollowingtermsshallmean: |
|---|
| 609 | | - | 346 (a)"Directcosts",costsincurredbyagovernmentalauthoritysolelybecauseofan |
|---|
| 610 | | - | 347internetserviceprovider'suseofthepublicright-of-way.Thetermshallnotincludecoststhat |
|---|
| 611 | | - | 348thegovernmentalauthoritywouldhaveincurrediftheinternetserviceproviderdidnotmake |
|---|
| 612 | | - | 349suchuseofthepublicright-of-way.Directcostsshallbedeterminedinamannerconsistent |
|---|
| 613 | | - | 350withgenerallyacceptedaccountingprinciples; |
|---|
| 614 | | - | 351 (b)"Internet",computerandtelecommunicationsfacilities,includingequipmentand |
|---|
| 615 | | - | 352operatingsoftware,thatcomprisestheinterconnectedworldwidenetworkthatemploythe |
|---|
| 616 | | - | HCSHB1427 17 353transmissioncontrolprotocolorinternetprotocol,oranypredecessororsuccessorprotocols |
|---|
| 617 | | - | 354tothatprotocol,tocommunicateinformationofallkindsbywireorradio; |
|---|
| 618 | | - | 355 (c)"Internetaccess",aservicethatenablesuserstoconnecttotheinternettoaccess |
|---|
| 619 | | - | 356content,information,orotherserviceswithoutregardtowhethertheserviceisreferredtoas |
|---|
| 620 | | - | 357telecommunications,communications,transmission,orsimilarservices,andwithoutregardto |
|---|
| 621 | | - | 358whetheraprovideroftheserviceissubjecttoregulationbytheFederalCommunications |
|---|
| 622 | | - | 359Commissionasacommoncarrierunder47U.S.C.Section201,etseq.Forpurposesofthis |
|---|
| 623 | | - | 360subdivision,internetaccessalsoincludes:thepurchase,use,orsaleofcommunications |
|---|
| 624 | | - | 361services,includingtelecommunicationsservicesasdefinedinsection144.010,totheextent |
|---|
| 625 | | - | 362thecommunicationsservicesarepurchased,used,orsoldtoprovidetheservicedescribedin |
|---|
| 626 | | - | 363thissubdivisionortootherwiseenableuserstoaccesscontent,information,orotherservices |
|---|
| 627 | | - | 364offeredovertheinternet;servicesthatareincidentaltotheprovisionofaservicedescribedin |
|---|
| 628 | | - | 365thissubdivision,whenfurnishedtousersaspartofsuchservice,includingahomepage, |
|---|
| 629 | | - | 366electronicmail,andinstantmessaging,includingvoice-capableandvideo-capableelectronic |
|---|
| 630 | | - | 367mailandinstantmessaging,videoclips,andpersonalelectronicstoragecapacity;ahome |
|---|
| 631 | | - | 368pageelectronicmailandinstantmessaging,includingvoice-capableandvideo-capable |
|---|
| 632 | | - | 369electronicmailandinstantmessaging,videoclips,andpersonalelectronicstoragecapacity |
|---|
| 633 | | - | 370thatareprovidedindependentlyorthatarenotpackedwithinternetaccess.Asusedinthis |
|---|
| 634 | | - | 371subdivision,internetaccessdoesnotincludevoice,audio,andvideoprogrammingorother |
|---|
| 635 | | - | 372productsandservices,exceptservicesdescribedinthisparagraphorthissubdivision,thatuse |
|---|
| 636 | | - | 373internetprotocoloranysuccessorprotocolandforwhichthereisacharge,regardlessof |
|---|
| 637 | | - | 374whetherthechargeisseparatelystatedoraggregatedwiththechargeforservicesdescribedin |
|---|
| 638 | | - | 375thisparagraphorthissubdivision; |
|---|
| 639 | | - | 376 (d)"Tax",anychargeimposedbythestateorapoliticalsubdivisionofthestatefor |
|---|
| 640 | | - | 377thepurposeofgeneratingrevenuesforgovernmentalpurposesandthatisnotafeeimposed |
|---|
| 641 | | - | 378foraspecificprivilege,service,orbenefitconferred,exceptasdescribedasotherwiseunder |
|---|
| 642 | | - | 379thissubdivision,oranyobligationimposedonasellertocollectandtoremittothestateora |
|---|
| 643 | | - | 380politicalsubdivisionofthestateanygrossretailtax,salestax,orusetaximposedonabuyer |
|---|
| 644 | | - | 381bysuchagovernmentalentity.Thetermtaxshallnotincludeanyfranchisefeeorsimilarfee |
|---|
| 645 | | - | 382imposedorauthorizedundersections67.1830to67.1846orsection67.2689;Section622or |
|---|
| 646 | | - | 383653oftheCommunicationsActof1934,47U.S.C.Section542and47U.S.C.Section573; |
|---|
| 647 | | - | 384oranyotherfeerelatedtoobligationsoftelecommunicationscarriersunderthe |
|---|
| 648 | | - | 385CommunicationsActof1934,47U.S.C.Section151,etseq.,excepttotheextentthat: |
|---|
| 649 | | - | 386 a.Thefeeisnotimposedforthepurposeofrecoveringdirectcostsincurredbythe |
|---|
| 650 | | - | 387franchisingorothergovernmentalauthorityfromprovidingthespecificprivilege,service,or |
|---|
| 651 | | - | 388benefitconferredtothepayerofthefee;or |
|---|
| 652 | | - | HCSHB1427 18 389 b.Thefeeisimposedfortheuseofapublicright-of-waybasedonapercentageofthe |
|---|
| 653 | | - | 390servicerevenue,andthefeeexceedstheincrementaldirectcostsincurredbythe |
|---|
| 654 | | - | 391governmentalauthorityassociatedwiththeprovisionofthatright-of-waytotheprovider |
|---|
| 655 | | - | 392ofinternetaccessservice. |
|---|
| 656 | | - | 393 |
|---|
| 657 | | - | 394Nothinginthissubdivisionshallbeinterpretedasanexemptionfromtaxesdueongoodsor |
|---|
| 658 | | - | 395servicesthatweresubjecttotaxonJanuary1,2016; |
|---|
| 659 | | - | 396 (46)Allpurchasesbyacompanyofsolarphotovoltaicenergysystems,components |
|---|
| 660 | | - | 397usedtoconstructasolarphotovoltaicenergysystem,andallpurchasesofmaterialsand |
|---|
| 661 | | - | 398suppliesuseddirectlytoconstructormakeimprovementstosuchsystems,providedthatsuch |
|---|
| 662 | | - | 399systems: |
|---|
| 663 | | - | 400 (a)Aresoldorleasedtoanenduser;or |
|---|
| 664 | | - | 401 (b)Areusedtoproduce,collectandtransmitelectricityforresaleorretail; |
|---|
| 665 | | - | 402 (47)Allsalesofusedtangiblepersonalpropertypurchasedbyaconsumerfor |
|---|
| 666 | | - | 403useorconsumption,andnotforresale,forvaluableconsiderationdirectlyfromaseller |
|---|
| 667 | | - | 404atanauctionofusedtangiblepersonalpropertyorfromanotherconsumer.Forthe |
|---|
| 668 | | - | 405purposesofthissection,"usedtangiblepersonalproperty"isanytangiblepersonal |
|---|
| 669 | | - | 406propertythatissoldasecondtimeatanauctionoranynumberofadditional |
|---|
| 670 | | - | 407subsequenttimesaftertheinitialpointofsaleatanauction,uponwhichasalestaxis |
|---|
| 671 | | - | 408levied.Theterm"usedtangiblepersonalproperty"shallnotincludemotorvehicles, |
|---|
| 672 | | - | 409trailers,boats,oroutboardmotorspurchasedoracquiredforuseonthehighwaysor |
|---|
| 673 | | - | 410watersofthisstatethatarerequiredtobetitledunderthelawsofthestateofMissouri. |
|---|
| 674 | | - | 411 3.Anyruling,agreement,orcontract,whetherwrittenororal,expressorimplied, |
|---|
| 675 | | - | 412betweenapersonandthisstate'sexecutivebranch,oranyotherstateagencyordepartment, |
|---|
| 676 | | - | 413stating,agreeing,orrulingthatsuchpersonisnotrequiredtocollectsalesandusetaxinthis |
|---|
| 677 | | - | 414statedespitethepresenceofawarehouse,distributioncenter,orfulfillmentcenterinthisstate |
|---|
| 678 | | - | 415thatisownedoroperatedbythepersonoranaffiliatedpersonshallbenullandvoidunlessit |
|---|
| 679 | | - | 416isspecificallyapprovedbyamajorityvoteofeachofthehousesofthegeneralassembly.For |
|---|
| 680 | | - | 417purposesofthissubsection,an"affiliatedperson"meansanypersonthatisamemberofthe |
|---|
| 681 | | - | 418samecontrolledgroupofcorporationsasdefinedinSection1563(a)oftheInternalRevenue |
|---|
| 682 | | - | 419Codeof1986,asamended,asthevendororanyotherentitythat,notwithstandingitsformof |
|---|
| 683 | | - | 420organization,bearsthesameownershiprelationshiptothevendorasacorporationthatisa |
|---|
| 684 | | - | 421memberofthesamecontrolledgroupofcorporationsasdefinedinSection1563(a)ofthe |
|---|
| 685 | | - | 422InternalRevenueCode,asamended. |
|---|
| 686 | | - | 144.615.Therearespecificallyexemptedfromthetaxesleviedinsections144.600to |
|---|
| 687 | | - | 2144.745: |
|---|
| 688 | | - | HCSHB1427 19 3 (1)Property,thestorage,useorconsumptionofwhichthisstateisprohibitedfrom |
|---|
| 689 | | - | 4taxingpursuanttotheconstitutionorlawsoftheUnitedStatesorofthisstate; |
|---|
| 690 | | - | 5 (2)Property,thegrossreceiptsfromthesaleofwhicharerequiredtobeincludedin |
|---|
| 691 | | - | 6themeasureofthetaximposedpursuanttotheMissourisalestaxlaw; |
|---|
| 692 | | - | 7 (3)Tangiblepersonalproperty,thesaleorothertransferofwhich,ifmadeinthis |
|---|
| 693 | | - | 8state,wouldbeexemptfromornotsubjecttotheMissourisalestaxpursuanttotheprovisions |
|---|
| 694 | | - | 9ofsubsection2ofsection144.030; |
|---|
| 695 | | - | 10 (4)Motorvehicles,trailers,boats,andoutboardmotorssubjecttothetaximposedby |
|---|
| 696 | | - | 11section144.020; |
|---|
| 697 | | - | 12 (5)Tangiblepersonalpropertywhichhasbeensubjectedtoataxbyanyotherstatein |
|---|
| 698 | | - | 13thisrespecttoitssalesoruse;provided,ifsuchtaxislessthanthetaximposedbysections |
|---|
| 699 | | - | 14144.600to144.745,suchproperty,ifotherwisetaxable,shallbesubjecttoataxequaltothe |
|---|
| 700 | | - | 15differencebetweensuchtaxandthetaximposedbysections144.600to144.745; |
|---|
| 701 | | - | 16 (6)Tangiblepersonalpropertyheldbyprocessors,retailers,importers,manufacturers, |
|---|
| 702 | | - | 17wholesalers,orjobberssolelyforresaleintheregularcourseofbusiness; |
|---|
| 703 | | - | 18 (7)Personalandhouseholdeffectsandfarmmachineryusedwhileanindividualwas |
|---|
| 704 | | - | 19abonafideresidentofanotherstateandwhothereafterbecamearesidentofthisstate,or |
|---|
| 705 | | - | 20tangiblepersonalpropertybroughtintothestatebyanonresidentforhisownstorage,useor |
|---|
| 706 | | - | 21consumptionwhiletemporarilywithinthestate; |
|---|
| 707 | | - | 22 (8)Usedtangiblepersonalpropertypurchasedbyaconsumerforuseor |
|---|
| 708 | | - | 23consumption,andnotforresale,forvaluableconsiderationdirectlyfromaselleratan |
|---|
| 709 | | - | 24auctionofusedtangiblepersonalpropertyorfromanotherconsumer.Forthepurposes |
|---|
| 710 | | - | 25ofthissection,"usedtangiblepersonalproperty"isanytangiblepersonalpropertythat |
|---|
| 711 | | - | 26issoldasecondtimeatanauctionoranynumberofadditionalsubsequenttimesafter |
|---|
| 712 | | - | 27theinitialpointofsaleatanauction,uponwhichasalestaxislevied.Theterm"used |
|---|
| 713 | | - | 28tangiblepersonalproperty"shallnotincludemotorvehicles,trailers,boats,oroutboard |
|---|
| 714 | | - | 29motorspurchasedoracquiredforuseonthehighwaysorwatersofthisstatethatare |
|---|
| 715 | | - | 30requiredtobetitledunderthelawsofthestateofMissouri. |
|---|
| 716 | | - | 144.813.Inadditiontoallotherexemptionsgrantedunderthischapter,thereis |
|---|
| 717 | | - | 2herebyspecificallyexemptedfromstateandlocalsalesandusetaxesdefined,levied,or |
|---|
| 718 | | - | 3calculatedundersection32.085,sections144.010to144.525,sections144.600to144.761, |
|---|
| 719 | | - | 4andsection238.235allsalesofclassIIImedicaldevicesasdescribedin21U.S.C.360c(a) |
|---|
| 720 | | - | 5(1)(C)thatuseelectricfieldsforthepurposesofthetreatmentofcancer,including |
|---|
| 721 | | - | 6componentsandrepairpartsandthedisposableorsingle-patient-usesuppliesrequired |
|---|
| 722 | | - | 7fortheuseofsuchdevices. |
|---|
| 10 | + | SectionA.Sections313.055and313.057,RSMo,arerepealedandonenewsection |
|---|
| 11 | + | 2enactedinlieuthereof,tobeknownassection313.057,toreadasfollows: |
|---|