Missouri 2024 Regular Session

Missouri Senate Bill SB1388 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1
2	2		EXPLANATION-Matter enclosed in bold-faced brackets [thus] in this bill is not enacted
3	3		and is intended to be omitted in the law.
4	4		SECOND REGULAR SESSION
5		-	[~~TRULY AGREED TO AND FINALLY PASSED~~ ]
	5	+	[PERFECTED]
6	6		SENATE BILL NO. 1388
7	7		102ND GENERAL ASSEMBLY
8		-	~~2024~~
9		-	5414S.~~02T~~
	8	+	INTRODUCED BY SENATOR RAZER.
	9	+	5414S.02P KRISTINA MARTIN, Secretary
10	10		AN ACT
11	11		To repeal section 144.054, RSMo, and to enact in lieu thereof one new section relating to a sales
12	12		tax exemption for certain nuclear facilities.
13	13
14	14		Be it enacted by the General Assembly of the State of Missouri, as follows:
15	15		Section A. Section 144.054, RSMo, is repealed and one new 1
16	16		section enacted in lieu thereof, to be known as section 144.054, 2
17	17		to read as follows:3
18	18		144.054. 1. As used in this section, the following 1
19	19		terms mean: 2
20	20		(1) "Nuclear security enterprise", the same meaning as 3
21	21		defined in 50 U.S.C. Section 2501, inclusive of buildings, 4
22	22		structures, and infrastructure constructed for us e as a 5
23	23		defense nuclear facility as defined in 50 U.S.C. Section 6
24	24		2501; 7
25	25		(2) "Processing", any mode of treatment, act, or 8
26	26		series of acts performed upon materials to transform or 9
27	27		reduce them to a different state or thing, including 10
28	28		treatment necessary to maintain or preserve such processing 11
29	29		by the producer at the production facility; 12
30	30		[(2)] (3) "Producing" includes, but is not limited to, 13
31	31		the production of, including the production and transmission 14
32	32		of, telecommunication services; 15
33	33		[(3)] (4) "Product" includes, but is not limited to, 16
34	34		telecommunications services; 17 SB 1388 2
35	35		[(4)] (5) "Recovered materials", those materials which 18
36	36		have been diverted or removed from the solid waste stream 19
37	37		for sale, use, reuse, or recycling, whether or not they 20
38	38		require subsequent separation and processing. 21
39	39		2. In addition to all other exemptions granted under 22
40	40		this chapter, there is hereby specifically exempted from the 23
41	41		provisions of this chapter and the local sales tax law as 24
42	42		defined in section 32.085 and from the computation of the 25
43	43		tax levied, assessed, or payable under this chapter and the 26
44	44		local sales tax law as defined in section 32.085, electrical 27
45	45		energy and gas, whether natural, artificial, or propane, 28
46	46		water, coal, and energy sources, chemicals, ma chinery, 29
47	47		equipment, and materials used or consumed in the 30
48	48		manufacturing, processing, compounding, mining, or producing 31
49	49		of any product, or used or consumed in the processing of 32
50	50		recovered materials, or used in research and development 33
51	51		related to manufacturing, processing, compounding, mining, 34
52	52		or producing any product. The construction and application 35
53	53		of this subsection as expressed by the Missouri supreme 36
54	54		court in DST Systems, Inc. v. Director of Revenue , 43 S.W.3d 37
55	55		799 (Mo. banc 2001); Southwestern Bell Tel. Co. v. Director 38
56	56		of Revenue, 78 S.W.3d 763 (Mo. banc 2002); and Southwestern 39
57	57		Bell Tel. Co. v. Director of Revenue , 182 S.W.3d 226 (Mo. 40
58	58		banc 2005), is hereby affirmed. 41
59	59		3. In addition to all other exemptions granted under 42
60	60		this chapter, there is hereby specifically exempted from the 43
61	61		provisions of this chapter and the local sales tax law as 44
62	62		defined in section 32.085, and from the computation of the 45
63	63		tax levied, assessed, or payable under this chapter and the 46
64	64		local sales tax law as defined in section 32.085, all 47
65	65		utilities, machinery, and equipment used or consumed 48
66	66		directly in television or radio broadcasting and all sales 49 SB 1388 3
67	67		and purchases of tangible personal property, utilities, 50
68	68		services, or any other transaction that would otherwise be 51
69	69		subject to the state or local sales or use tax when such 52
70	70		sales are made to or purchases are made by a contractor for 53
71	71		use in fulfillment of any obligation under a defense 54
72	72		contract with the United States government, and all sales 55
73	73		and leases of tangible pe rsonal property by any county, 56
74	74		city, incorporated town, or village, provided such sale or 57
75	75		lease is authorized under chapter 100, and such transaction 58
76	76		is certified for sales tax exemption by the department of 59
77	77		economic development, and tangible personal property used 60
78	78		for railroad infrastructure brought into this state for 61
79	79		processing, fabrication, or other modification for use 62
80	80		outside the state in the regular course of business. 63
81	81		4. In addition to all other exemptions granted under 64
82	82		this chapter, there is hereby specifically exempted from the 65
83	83		provisions of this chapter and the local sales tax law as 66
84	84		defined in section 32.085, and from the computation of the 67
85	85		tax levied, assessed, or payable under this chapter and the 68
86	86		local sales tax law as define d in section 32.085, all sales 69
87	87		and purchases of tangible personal property, utilities, 70
88	88		services, or any other transaction that would otherwise be 71
89	89		subject to the state or local sales or use tax when such 72
90	90		sales are made to or purchases are made by a priv ate partner 73
91	91		for use in completing a project under sections 227.600 to 74
92	92		227.669. 75
93	93		5. In addition to all other exemptions granted under 76
94	94		this chapter, there is hereby specifically exempted from the 77
95	95		provisions of this chapter and the local sales tax la w as 78
96	96		defined in section 32.085, and from the computation of the 79
97	97		tax levied, assessed, or payable under this chapter and the 80
98	98		local sales tax law as defined in section 32.085, all 81 SB 1388 4
99	99		materials, manufactured goods, machinery and parts, 82
100	100		electrical energy and gas, whether natural, artificial or 83
101	101		propane, water, coal and other energy sources, chemicals, 84
102	102		soaps, detergents, cleaning and sanitizing agents, and other 85
103	103		ingredients and materials inserted by commercial or 86
104	104		industrial laundries to treat, clean, and sa nitize textiles 87
105	105		in facilities which process at least five hundred pounds of 88
106	106		textiles per hour and at least sixty thousand pounds per 89
107	107		week. 90
108	108		6. In addition to all other exemptions granted 91
109	109		pursuant to this chapter, there is hereby exempted from the 92
110	110		provisions of and the computation of the tax levied, 93
111	111		assessed, or payable pursuant to this chapter and the local 94
112	112		sales tax law as defined in section 32.085, all sales and 95
113	113		purchases of tangible personal property, building materials, 96
114	114		equipment, fixtures, manufactured goods, machinery, and 97
115	115		parts for the purposes of constructing all or any portion of 98
116	116		a nuclear security enterprise located in any city with more 99
117	117		than four hundred thousand inhabitants and located in more 100
118	118		than one county. This subsection shall expire on August 28, 101
119	119		2034. 102
120	120		