SECONDREGULARSESSION
HOUSEBILLNO.2681
102NDGENERALASSEMBLY
INTRODUCEDBYREPRESENTATIVEEALY.
5539H.01I DANARADEMANMILLER,ChiefClerk
ANACT
Torepealsection144.054,RSMo,andtoenactinlieuthereofonenewsectionrelatingtoa
salesandusetaxexemption.
BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows:
SectionA.Section144.054,RSMo,isrepealedandonenewsectionenactedinlieu
2thereof,tobeknownassection144.054,toreadasfollows:
144.054.1.Asusedinthissection,thefollowingtermsmean:
2 (1)"Nuclearsecurityenterprise",thesamemeaningassetforthunder50U.S.C.
3Section2501(6),andisinclusiveofbuildings,structures,andinfrastructureconstructed
4foruseasadefensenuclearfacilityasdefinedunder50U.S.C.Section2501(5);
5 (2)"Processing",anymodeoftreatment,act,orseriesofactsperformedupon
6materialstotransformorreducethemtoadifferentstateorthing,includingtreatment
7necessarytomaintainorpreservesuchprocessingbytheproducerattheproductionfacility;
8 [(2)](3)"Producing"includes,butisnotlimitedto,theproductionof,includingthe
9productionandtransmissionof,telecommunicationservices;
10 [(3)](4)"Product"includes,butisnotlimitedto,telecommunicationsservices;
11 [(4)](5)"Recoveredmaterials",thosematerialswhichhavebeendivertedorremoved
12fromthesolidwastestreamforsale,use,reuse,orrecycling,whetherornottheyrequire
13subsequentseparationandprocessing.
14 2.Inadditiontoallotherexemptionsgrantedunderthischapter,thereishereby
15specificallyexemptedfromtheprovisionsofthischapterandthelocalsalestaxlawas
16definedinsection32.085andfromthecomputationofthetaxlevied,assessed,orpayable
17underthischapterandthelocalsalestaxlawasdefinedinsection32.085,electricalenergy
EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis
intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 18andgas,whethernatural,artificial,orpropane,water,coal,andenergysources,chemicals,
19machinery,equipment,andmaterialsusedorconsumedinthemanufacturing,processing,
20compounding,mining,orproducingofanyproduct,orusedorconsumedintheprocessingof
21recoveredmaterials,orusedinresearchanddevelopmentrelatedtomanufacturing,
22processing,compounding,mining,orproducinganyproduct.Theconstructionand
23applicationofthissubsectionasexpressedbytheMissourisupremecourtinDSTSystems,
24Inc.v.DirectorofRevenue,43S.W.3d799(Mo.banc2001);SouthwesternBellTel.Co.v.
25DirectorofRevenue,78S.W.3d763(Mo.banc2002);andSouthwesternBellTel.Co.v.
26DirectorofRevenue,182S.W.3d226(Mo.banc2005),isherebyaffirmed.
27 3.Inadditiontoallotherexemptionsgrantedunderthischapter,thereishereby
28specificallyexemptedfromtheprovisionsofthischapterandthelocalsalestaxlawas
29definedinsection32.085,andfromthecomputationofthetaxlevied,assessed,orpayable
30underthischapterandthelocalsalestaxlawasdefinedinsection32.085,allutilities,
31machinery,andequipmentusedorconsumeddirectlyintelevisionorradiobroadcastingand
32allsalesandpurchasesoftangiblepersonalproperty,utilities,services,oranyother
33transactionthatwouldotherwisebesubjecttothestateorlocalsalesorusetaxwhensuch
34salesaremadetoorpurchasesaremadebyacontractorforuseinfulfillmentofany
35obligationunderadefensecontractwiththeUnitedStatesgovernment,andallsalesand
36leasesoftangiblepersonalpropertybyanycounty,city,incorporatedtown,orvillage,
37providedsuchsaleorleaseisauthorizedunderchapter100,andsuchtransactioniscertified
38forsalestaxexemptionbythedepartmentofeconomicdevelopment,andtangiblepersonal
39propertyusedforrailroadinfrastructurebroughtintothisstateforprocessing,fabrication,or
40othermodificationforuseoutsidethestateintheregularcourseofbusiness.
41 4.Inadditiontoallotherexemptionsgrantedunderthischapter,thereishereby
42specificallyexemptedfromtheprovisionsofthischapterandthelocalsalestaxlawas
43definedinsection32.085,andfromthecomputationofthetaxlevied,assessed,orpayable
44underthischapterandthelocalsalestaxlawasdefinedinsection32.085,allsalesand
45purchasesoftangiblepersonalproperty,utilities,services,oranyothertransactionthatwould
46otherwisebesubjecttothestateorlocalsalesorusetaxwhensuchsalesaremadetoor
47purchasesaremadebyaprivatepartnerforuseincompletingaprojectundersections
48227.600to227.669.
49 5.Inadditiontoallotherexemptionsgrantedunderthischapter,thereishereby
50specificallyexemptedfromtheprovisionsofthischapterandthelocalsalestaxlawas
51definedinsection32.085,andfromthecomputationofthetaxlevied,assessed,orpayable
52underthischapterandthelocalsalestaxlawasdefinedinsection32.085,allmaterials,
53manufacturedgoods,machineryandparts,electricalenergyandgas,whethernatural,
54artificialorpropane,water,coalandotherenergysources,chemicals,soaps,detergents,
HB2681 2 55cleaningandsanitizingagents,andotheringredientsandmaterialsinsertedbycommercialor
56industriallaundriestotreat,clean,andsanitizetextilesinfacilitieswhichprocessatleastfive
57hundredpoundsoftextilesperhourandatleastsixtythousandpoundsperweek.
58 6.Inadditiontoallotherexemptionsgrantedunderthischapter,beginningon
59oraftertheeffectivedateofthissectionandendingonorbeforeJune30,2034,thereis
60herebyspecificallyexemptedfromtheprovisionsofthischapterandthelocalsalestax
61lawasdefinedundersection32.085,andfromthecomputationofthetaxlevied,
62assessed,orpayableunderthischapterandthelocalsalestaxlawasdefinedunder
63section32.085,allsalesandpurchasesoftangiblepersonalproperty,buildingmaterials,
64equipment,fixtures,manufacturedgoods,machinery,andpartsforthepurposesof
65constructinganuclearsecurityenterpriseinacitywithmorethanfourhundred
66thousandinhabitantsandlocatedinmorethanonecounty.
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