FIRSTREGULARSESSION
HOUSEBILLNO.1029
103RDGENERALASSEMBLY
INTRODUCEDBYREPRESENTATIVEFOUNTAINHENDERSON.
1553H.01I JOSEPHENGLER,ChiefClerk
ANACT
Torepealsections67.782,67.783,67.785,67.1009,67.1360,94.838,144.014,144.030,and
144.615,RSMo,andtoenactinlieuthereoftennewsectionsrelatingtosalestaxes.
BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows:
SectionA.Sections67.782,67.783,67.785,67.1009,67.1360,94.838,144.014,
2144.030,and144.615,RSMo,arerepealedandtennewsectionsenactedinlieuthereof,tobe
3knownassections67.782,67.783,67.785,67.1009,67.1013,67.1360,94.838,144.014,
4144.030,and144.615,toreadasfollows:
67.782.1.Thegoverningbodyofthefollowingcountiesmayimposeataxas
2providedinthissection:
3 (1)Anycounty[ofthethirdclasshavingapopulationof]withmorethan[ten
4thousandandlessthanfifteenthousandand]ninethousandninehundredbutfewerthan
5eleventhousandinhabitantsandwithacountyseatwithmorethanonethousandbut
6fewerthanonethousandfivehundredinhabitants;or
7 (2)Anycounty[ofthesecondclasshavingapopulationof]withmorethan[fifty-
8eightthousandandlessthanseventythousandadjacenttosuchthirdclasscounty,both
9countiesmakingupthesamejudicialcircuit,] eightythousandbutfewerthanonehundred
10thousandinhabitantsandwithacountyseatwithmorethanthirteenthousandbut
11fewerthanseventeenthousandinhabitants.
12 2.Thegoverningbodyofanycountylistedinsubsection1ofthissectionmay
13[jointly] imposeasalestax[throughouteachoftheirrespectivecounties] forpublic
14recreationalpurposesincludingthefinancing,acquisition,construction,operation, and
15maintenanceofrecreationalprojectsandprograms,butthesalestaxesauthorizedbythis
EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis
intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 16sectionshallnotbecomeeffectiveunlessthegoverningbodyof[each] suchcountysubmitsto
17thevoters[oftheirrespectivecounties] aproposaltoauthorize[thecountiestoimpose] the
18salestax.
19 [2.]3.Theballotofsubmissionshallbeinsubstantiallythefollowingform:
20 ShalltheCountyof______imposeasalestaxof______percent[in
21 conjunctionwiththecountyof______] forthepurposeoffundingthe
22 financing,acquisition,construction,operation, andmaintenanceof
23 recreationalprojectsandprograms,includingtheacquisitionofland
24 forsuchpurposes?
25☐Yes☐No
26
27Ifa[separate] majorityofthevotescastontheproposalbythequalifiedvotersvotingthereon
28[ineachcounty] areinfavoroftheproposal,[then] thetaxshallbeineffect[inboth
29counties]. Ifamajorityofthevotescastbythequalifiedvotersvotingthereon[ineither
30county] areopposedtotheproposal,[then] thegoverningbodyof[neither] thecountyshall
31nothavepowertoimposethesalestax[authorizedbythissection] unlessoruntilthe
32[governingbodyofthecountythathasnotapprovedthetaxshall] proposalisagain[have]
33submitted[anotherproposaltoauthorizethegoverningbodytoimposethetax,]andthe
34proposalisapprovedbyamajorityofthequalifiedvotersvotingthereoninthatcounty.
35 [3.]4.Thesalestaxmaybeimposedatarateofonepercentonthereceiptsfromthe
36saleatretailofalltangiblepersonalpropertyortaxableserviceatretailwithinthecounty
37adoptingsuchtax,ifsuchpropertyandservicesaresubjecttotaxationbythestateof
38Missouriundertheprovisionsofsections144.010to144.525.
39 [4.]5.Allsalestaxescollectedbythedirectorofrevenueunderthissectiononbehalf
40ofanycounty,lessonepercentforthecostofcollection,whichshallbedepositedinthe
41state'sgeneralrevenuefundafterpaymentofpremiumsforsuretybondsasprovidedin
42section32.087,shallbedepositedwiththestatetreasurerinaspecialtrustfund,whichis
43herebycreated,tobeknownasthe"CountyRecreationSalesTaxTrustFund".Themoneys
44inthecountyrecreationsalestaxtrustfundshallnotbedeemedtobestatefundsandshallnot
45becommingledwithanyfundsofthestate.Thedirectorofrevenueshallkeepaccurate
46recordsoftheamountofmoneyinthetrustfundwhichwascollectedineachcounty
47imposingasalestaxunderthissection,andtherecordsshallbeopentotheinspectionof
48officersofeachcountyandthegeneralpublic.Notlaterthanthetenthdayofeachmonth,the
49directorofrevenueshalldistributeallmoneysdepositedinthetrustfundduringthepreceding
50monthbydistributingtothecountytreasurer,orsuchotherofficerasmaybedesignatedby
51thecountyordinanceororder,ofeachcountyimposingthetaxauthorizedbythissection,the
52sum,ascertifiedbythedirectorofrevenue,duethecounty.
HB1029 2 53 [5.]6.Thedirectorofrevenuemayauthorizethestatetreasurertomakerefundsfrom
54theamountsinthetrustfundandcreditedtoanycountyforerroneouspaymentsand
55overpaymentsmade,andmayredeemdishonoredchecksanddraftsdepositedtothecreditof
56suchcounties.Eachcountyshallnotifythedirectorofrevenueatleastninetydayspriorto
57theeffectivedateoftheexpirationofthesalestaxauthorizedbythissectionandthedirector
58ofrevenuemayorderretentioninthetrustfund,foraperiodofoneyear,oftwopercentofthe
59amountcollectedafterreceiptofsuchnoticetocoverpossiblerefundsoroverpaymentof
60suchtaxandtoredeemdishonoredchecksanddraftsdepositedtothecreditofsuchaccounts.
61Afteroneyearhaselapsedafterthedateofexpirationofthetaxauthorizedbythissectionin
62suchcounty,thedirectorofrevenueshallremitthebalanceintheaccounttothecountyand
63closetheaccountofthatcounty.Thedirectorofrevenueshallnotifyeachcountyofeach
64instanceofanyamountrefundedoranycheckredeemedfromreceiptsduethecounty.
65 [6.]7.Thetaxauthorizedbythissectionmaybeimposed,inaccordancewiththis
66section,byacountyinadditiontoorinlieuofthetaxauthorizedbysections67.750to
6767.780.
68 [7.]8.Anycountyimposingasalestaxpursuanttotheprovisionsofthissectionmay
69contractwiththeauthorityofanyothercountyorwithanycityorpoliticalsubdivisionforthe
70financing,acquisition,operation,construction,maintenance,orutilizationofanyrecreation
71facilityorprojectorprogramfundedinwholeorinpartfromrevenuesderivedfromthetax
72leviedpursuanttotheprovisionsofthissection.
73 [8.]9.Thesalestaximposedpursuanttotheprovisionsofthissectionshallexpire
74twenty-fiveyearsfromtheeffectivedatethereofunlessanextensionofthetaxissubmittedto
75andapprovedbythevotersineachcountyinthemannerprovidedinthissection.Each
76extensionofthesalestaxshallbeforaperiodoftenyears.
77 [9.]10.Thegoverningbodyofeachofthecountiesimposingasalestaxunderthe
78provisionsofthissectionmaycooperatewiththegoverningbodyofanycountyorother
79politicalsubdivisionofthisstateincarryingouttheprovisionsofthissection,andmay
80establishandconductjointlyasystemofpublicrecreation.Therespectivegoverningbodies
81administeringprogramsjointlymayprovidebyagreementamongthemselvesforallmatters
82connectedwiththeprogramsanddeterminewhatitemsofcostandexpenseshallbepaidby
83each.
84 [10.]11.Theprovisionsofthissectionshallnotinanywayrepeal,affect, orlimitthe
85powersgrantedtoanycountytoestablish,maintain, andconductparksandotherrecreational
86groundsforpublicrecreation.
87 [11.]12.Exceptasmodifiedinthissection,allprovisionsofsections32.085and
8832.087shallapplytothetaximposedunderthissection.
HB1029 3 67.783.1.Thereisherebycreatedwithin[anycountyofthethirdclasshavinga
2populationofmorethantenthousandandlessthanfifteenthousandandanycountyofthe
3secondclasshavingapopulationofmorethanfifty-eightthousandandlessthanseventy
4thousandadjacenttosuchthirdclasscounty,bothcountiesmakingupthesamejudicial
5circuit,] thecountiesdescribedundersubsection1ofsection67.782ajointcounty
6recreationallakeauthority,whichshallbeabodycorporateandpoliticandapolitical
7subdivisionofthisstate.
8 2.Subjecttothelimitationsinsection67.788,theauthoritymayexerciseitspowers
9overthereservoirareaencompassinganyrecreationallakeandwithinfivethousandfeetof
10theconservationstoragelevelofanyrecreationallakeconstructedortobeconstructedbythe
11authoritypursuanttosections67.781to67.790.
12 3.Itshallbethepurposeofeachauthoritytopromotethegeneralwelfare,topromote
13recreationandtoencourageprivatecapitalinvestmentthroughtheconstruction,operation,
14andmaintenanceofarecreationallakeandrelatedimprovementstobelocated[jointlyinthe
15secondclasscountyandthethirdclasscounty] inthecountiesdescribedundersubsection
161ofsection67.782.
17 4.Theincomeoftheauthorityandallpropertyatanytimeownedbytheauthority
18shallbeexemptfromalltaxationoranyassessmentswhatsoevertothestateorofany
19politicalsubdivision,municipality, orothergovernmentalagencythereof.
20 5.Nocountyinwhichanauthorityisorganizedshallbeheldliableinconnection
21withtheconstruction,operation, ormaintenanceofanyprojectorprogramundertaken
22pursuanttosections67.781to67.790,includinganyactionstakenbytheauthorityin
23connectionwithanyprojectorprogramundertakenpursuanttosections67.781to67.790.
67.785.1.Theauthorityshallconsistofninemembers,appointedorelectedas
2follows:
3 (1)Withinthirtydaysafterapprovalbythevotersofthesalestaxauthorizedin
4section67.782,thecountycommissionof[thesecondclass] acountydescribedunder
5subdivision(2)ofsubsection1ofsection67.782shallinitiallyappointsixmemberstothe
6authority,withthetermsofmembersstaggeredsuchthatthetermsoftwomembers[each
7expiringonDecember31,1992,December31,1994,andDecember31,1996] expireon
8Decemberthirty-firstofeacheven-numberedyear. Thecountycommissionof[thethird
9class] acountydescribedundersubdivision(1)ofsubsection1ofsection67.782shall
10initiallyappointthreememberstotheauthority,withthetermsofmembersstaggeredsuch
11thatthetermofonemember[eachexpiringonDecember31,1992,December31,1994,and
12December31,1996] expiresonDecemberthirty-firstofeacheven-numberedyear;
HB1029 4 13 (2)Asthetermofeachinitialmemberexpires,newmembersshallbeelectedfrom
14eachcounty.Eachelectedmembershallserveasix-yeartermanduntil[his]themember's
15successorisdulyelectedandqualified.
16 2.Aperson,tobequalifiedtoserveasamember,shallbeavoterofthestateformore
17thanfiveyearspriorto[his]themember'selectionorappointment,shallbearesidentinthe
18countywhich[he]thememberwillrepresentformorethanfiveyearsandshallbeoverthe
19ageoftwenty-fiveyears.Ifanymembermovesoutsidethecountyfromwhich[he]the
20memberwasappointedorelected,[his]themember'sseatshallbedeemedvacantanda
21newmembershallbeappointedbythecountycommissionofsuchcountytocomplete[his]
22theunexpiredterm.
23 3.Apersondesiringtobecomeacandidatefortheauthorityshallpaythesumoffive
24dollarsasafilingfeetothetreasurerofthecountyinwhich[he]thepersonresides,andshall
25filewiththeelectionauthorityastatementunderoaththat[he]thepersonpossessesallofthe
26qualificationssetoutinsections67.781to67.790foramemberoftheauthority.Thereafter,
27[he]suchpersonshallhave[his]suchperson'snameplacedontheballotasacandidate.
28 4.Ifsixormorepersonsfrom[thesecondclass] acountydescribedunder
29subdivision(2)ofsubsection1ofsection67.782fileascandidates,aprimaryelectionshall
30beheldinAugust,andthefourcandidateswhoreceivethemostvotesshallbecandidatesat
31thegeneralelection.Iftwoormorecandidatesreceiveanequalnumberofvotes,andifthat
32numberofvoteswouldotherwisequalifyeachtiedcandidateforapositiononthegeneral
33electionballot,allsuchtiedcandidatesshallbeincludedonthegeneralelectionballot.The
34twocandidates[fromthesecondclasscounty] receivingthemostvotesinthegeneralelection
35shallbedeclaredthewinners.
36 5.Iffourormorepersonsfrom[thethirdclass] acountydescribedunder
37subdivision(1)ofsubsection1ofsection67.782fileascandidates,aprimaryelectionshall
38beheldinAugust,andthetwocandidateswhoreceivethemostvotesshallbecandidatesat
39thegeneralelection.Iftwoormorecandidatesreceiveanequalnumberofvotes,andifthat
40numberofvoteswouldotherwisequalifyeachtiedcandidateforapositiononthegeneral
41electionballot,allsuchtiedcandidatesshallbeincludedonthegeneralelectionballot.The
42candidate[fromthesecondclasscounty] receivingthemostvotesinthegeneralelectionshall
43bedeclaredthewinner.
67.1009.1.Thegoverningbodyofthefollowingcitiesmayimposeataxasprovided
2inthissection:
3 (1)Anycityofthefourthclassificationwithmorethaneighthundredthirtybutfewer
4thanninehundredinhabitantsandlocatedinanycountywithacharterformofgovernment
5andwithmorethanninehundredfiftythousandinhabitants;
HB1029 5 6 (2)Anycityofthefourthclassificationwithmorethanfourthousandfiftybutfewer
7thanfourthousandtwohundredinhabitantsandlocatedinanycountywithacharterformof
8governmentandwithmorethanninehundredfiftythousandinhabitants;
9 (3)Anycitywithmorethantwothousandsevenhundredbutfewerthanthree
10thousandinhabitantsandlocatedinacountywithmorethanfiftythousandbutfewer
11thansixtythousandinhabitantsandwithacountyseatwithmorethanseventeen
12thousandbutfewerthantwenty-onethousandinhabitants;or
13 (4)Anycitywithmorethanfortythousandbutfewerthanforty-sixthousand
14inhabitantsandlocatedinacountywithmorethanfourhundredthousandbutfewer
15thanfivehundredthousandinhabitants.
16 2.Thegoverningbodyofanycitylistedinsubsection1ofthissectionmayimposea
17taxonthechargesforallsleepingroomspaidbythetransientguestsofhotelsormotels
18situatedinthecity,whichshallbenotmorethansix-tenthsofonepercentperoccupiedroom
19pernight[, exceptthat]forcitiesdescribedundersubdivision(1)or(2)ofsubsection1of
20thissectionandnotmorethansixpercentperoccupiedroompernightforcities
21describedundersubdivision(3)ofsubsection1ofthissection.Suchtaxshallnotbecome
22effectiveunlessthegoverningbodyofthecityorcountysubmitstothevotersofthecityor
23countyatastategeneralorprimaryelectionaproposaltoauthorizethegoverningbodyofthe
24citytoimposeataxpursuanttothissection.Thetaxauthorizedbythissectionshallbein
25additiontothechargeforthesleepingroomandshallbeinadditiontoanyandalltaxes
26imposedbylaw.Suchtaxshallbestatedseparatelyfromallotherchargesandtaxes.For
27citiesdescribedundersubdivision(3)ofsubsection1ofthissection,therevenueofthe
28taxshallbeusedonlyforthepurposesofpromotingtourism,promotingeconomic
29development,andpromotingtheretentionandgrowthofanymilitarybasenearthecity.
30 3.Theballotofsubmissionforanytaxauthorizedinthissectionshallbein
31substantiallythefollowingform:
32 Shall(insertthenameofthecity)imposeataxonthechargesforall
33 sleepingroomspaidbythetransientguestsofhotelsandmotels
34 situatedin(nameofcity)atarateof(insertproposedrate[ofpercent
35 uptosix-tenthsofonepercent]) forthepurposeofpromoting
36 tourism,promotingeconomicdevelopment,andpromoting
37 retentionandgrowthof(insertnameofmilitarybase)?
38☐Yes☐No
39
40Ifamajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonarein
41favorofthequestion,thenthetaxshallbecomeeffectiveonthefirstdayofthesecond
42calendarquarterfollowingthecalendarquarterinwhichtheelectionwasheld.Ifamajority
HB1029 6 43ofthevotescastonthequestionbythequalifiedvotersvotingthereonareopposedtothe
44question,thenthetaxshallnotbecomeeffectiveunlessanduntilthequestionisresubmitted
45underthissectiontothequalifiedvotersandsuchquestionisapprovedbyamajorityofthe
46qualifiedvotersvotingonthequestion.
47 4.Asusedinthissection,"transientguests"meansapersonorpersonswhooccupya
48roomorroomsinahotelormotelforthirty-onedaysorlessduringanycalendarquarter.
67.1013.1.Thegoverningbodyofanycitywithmorethantenthousandbut
2fewerthaneleventhousandinhabitantsandthatisthecountyseatofacountywithmore
3thanonehundredthousandbutfewerthanonehundredtwentythousandinhabitants
4mayimposeataxasprovidedinthissection.
5 2.Thegoverningbodyofanycitydescribedinsubsection1ofthissectionmay
6imposeataxonthechargesforallsleepingroomspaidbythetransientguestsofhotels
7ormotelssituatedinthecityoraportionthereof,whichshallbenotmorethansix
8percentperoccupiedroompernight.Suchtaxshallnotbecomeeffectiveunlessthe
9governingbodyofthecitysubmitstothevotersofthecityatastate,municipal,general,
10orprimaryelectionaproposaltoauthorizethegoverningbodyofthecitytoimposethe
11taxunderthissection.Thetaxauthorizedbythissectionshallbeinadditiontothe
12chargeforthesleepingroomandshallbeinadditiontoanyandallothertaxes.Such
13taxshallbestatedseparatelyfromallotherchargesandtaxes.
14 3.(1)Thequestionsubmittedforthetaxauthorizedinthissectionshallbein
15substantiallythefollowingform:"Shall______(insertcityname)imposeataxonthe
16chargesforallsleepingroomspaidbythetransientguestsofhotelsandmotelssituated
17in______(insertcityname)atarateof______(insertpercentage)percent?".
18 (2)Ifamajorityofthevotescastonthequestionbythequalifiedvotersvoting
19thereonareinfavorofthequestion,thetaxshallbecomeeffectiveonthefirstdayofthe
20secondcalendarquarterfollowingthecalendarquarterinwhichtheelectionwasheld.
21Ifamajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonare
22opposedtothequestion,thetaxshallnotbecomeeffectiveunlessanduntilthequestion
23isresubmittedunderthissectiontothequalifiedvotersofthecityandsuchquestionis
24approvedbyamajorityofthequalifiedvotersofthecityvotingonthequestion.
25 4.Asusedinthissection,"transientguests"meansapersonorpersonswho
26occupyaroomorroomsinahotelormotelforthirty-onedaysorlessduringany
27calendarquarter.
67.1360.1.Thegoverningbodyofthefollowingcitiesandcountiesmayimposea
2taxasprovidedinthissection:
3 (1)Acitywithapopulationofmorethanseventhousandandlessthanseven
4thousandfivehundred;
HB1029 7 5 (2)Acountywithapopulationofoverninethousandsixhundredandlessthan
6twelvethousandwhichhasatotalassessedvaluationofatleastsixty-threemilliondollars,if
7thecountysubmitstheissuetothevotersofsuchcountypriortoJanuary1,2003;
8 (3)Athirdclasscitywhichisthecountyseatofacountyofthethirdclassification
9withoutatownshipformofgovernmentwithapopulationofatleasttwenty-fivethousandbut
10notmorethanthirtythousandinhabitants;
11 (4)Anyfourthclasscityhaving,accordingtothelastfederaldecennialcensus,a
12populationofmorethanonethousandeighthundredfiftyinhabitantsbutlessthanone
13thousandninehundredfiftyinhabitantsinacountyofthefirstclassificationwithacharter
14formofgovernmentandhavingapopulationofgreaterthansixhundredthousandbutless
15thanninehundredthousandinhabitants;
16 (5)Anycityhavingapopulationofmorethanthreethousandbutlessthaneight
17thousandinhabitantsinacountyofthefourthclassificationhavingapopulationofgreater
18thanforty-eightthousandinhabitants;
19 (6)Anycityhavingapopulationoflessthantwohundredfiftyinhabitantsinacounty
20ofthefourthclassificationhavingapopulationofgreaterthanforty-eightthousand
21inhabitants;
22 (7)Anyfourthclasscityhavingapopulationofmorethantwothousandfivehundred
23butlessthanthreethousandinhabitantsinacountyofthethirdclassificationhavinga
24populationofmorethantwenty-fivethousandbutlessthantwenty-seventhousand
25inhabitants;
26 (8)Anythirdclasscitywithapopulationofmorethanthreethousandtwohundred
27butlessthanthreethousandthreehundredlocatedinacountyofthethirdclassification
28havingapopulationofmorethanthirty-fivethousandbutlessthanthirty-sixthousand;
29 (9)Anycountyofthesecondclassificationwithoutatownshipformofgovernment
30andapopulationoflessthanthirtythousand;
31 (10)Anycityofthefourthclassinacountyofthesecondclassificationwithouta
32townshipformofgovernmentandapopulationoflessthanthirtythousand;
33 (11)Anycountyofthethirdclassificationwithatownshipformofgovernmentanda
34populationofatleasttwenty-eightthousandbutnotmorethanthirtythousand;
35 (12)Anycityofthefourthclasswithapopulationofmorethanonethousandeight
36hundredbutlessthantwothousandinacountyofthethirdclassificationwithatownship
37formofgovernmentandapopulationofatleasttwenty-eightthousandbutnotmorethan
38thirtythousand;
39 (13)Anycityofthethirdclasswithapopulationofmorethanseventhousandtwo
40hundredbutlessthanseventhousandfivehundredwithinacountyofthethirdclassification
41withapopulationofmorethantwenty-onethousandbutlessthantwenty-threethousand;
HB1029 8 42 (14)Anyfourthclasscityhavingapopulationofmorethantwothousandeight
43hundredbutlessthanthreethousandonehundredinhabitantsinacountyofthethird
44classificationwithatownshipformofgovernmenthavingapopulationofmorethaneight
45thousandfourhundredbutlessthanninethousandinhabitants;
46 (15)Anyfourthclasscitywithapopulationofmorethanfourhundredseventybut
47lessthanfivehundredtwentyinhabitantslocatedinacountyofthethirdclassificationwitha
48populationofmorethanfifteenthousandninehundredbutlessthansixteenthousand
49inhabitants;
50 (16)Anythirdclasscitywithapopulationofmorethanthreethousandeighthundred
51butlessthanfourthousandinhabitantslocatedinacountyofthethirdclassificationwitha
52populationofmorethanfifteenthousandninehundredbutlessthansixteenthousand
53inhabitants;
54 (17)Anyfourthclasscitywithapopulationofmorethanfourthousandthreehundred
55butlessthanfourthousandfivehundredinhabitantslocatedinacountyofthethird
56classificationwithoutatownshipformofgovernmentwithapopulationgreaterthansixteen
57thousandbutlessthansixteenthousandtwohundredinhabitants;
58 (18)Anyfourthclasscitywithapopulationofmorethantwothousandfourhundred
59butlessthantwothousandsixhundredinhabitantslocatedinacountyofthefirst
60classificationwithoutacharterformofgovernmentwithapopulationofmorethanfifty-five
61thousandbutlessthansixtythousandinhabitants;
62 (19)Anyfourthclasscitywithapopulationofmorethantwothousandfivehundred
63butlessthantwothousandsixhundredinhabitantslocatedinacountyofthethird
64classificationwithapopulationofmorethannineteenthousandonehundredbutlessthan
65nineteenthousandtwohundredinhabitants;
66 (20)Anycountyofthethirdclassificationwithoutatownshipformofgovernment
67withapopulationgreaterthansixteenthousandbutlessthansixteenthousandtwohundred
68inhabitants;
69 (21)Anycountyofthesecondclassificationwithapopulationofmorethanforty-
70fourthousandbutlessthanfiftythousandinhabitants;
71 (22)Anythirdclasscitywithapopulationofmorethanninethousandfivehundred
72butlessthanninethousandsevenhundredinhabitantslocatedinacountyofthefirst
73classificationwithoutacharterformofgovernmentandwithapopulationofmorethanone
74hundredninety-eightthousandbutlessthanonehundredninety-eightthousandtwohundred
75inhabitants;
76 (23)Anycityofthefourthclassificationwithmorethanfivethousandtwohundred
77butlessthanfivethousandthreehundredinhabitantslocatedinacountyofthethird
HB1029 9 78classificationwithoutatownshipformofgovernmentandwithmorethantwenty-four
79thousandfivehundredbutlessthantwenty-fourthousandsixhundredinhabitants;
80 (24)Anythirdclasscitywithapopulationofmorethannineteenthousandnine
81hundredbutlessthantwentythousandinacountyofthefirstclassificationwithoutacharter
82formofgovernmentandwithapopulationofmorethanonehundredninety-eightthousand
83butlessthanonehundredninety-eightthousandtwohundredinhabitants;
84 (25)Anycityofthefourthclassificationwithmorethantwothousandsixhundred
85butlessthantwothousandsevenhundredinhabitantslocatedinanycountyofthethird
86classificationwithoutatownshipformofgovernmentandwithmorethanfifteenthousand
87threehundredbutlessthanfifteenthousandfourhundredinhabitants;
88 (26)Anycountyofthethirdclassificationwithoutatownshipformofgovernment
89andwithmorethanfourteenthousandninehundredbutlessthanfifteenthousandinhabitants;
90 (27)Anycityofthefourthclassificationwithmorethanfivethousandfourhundred
91butfewerthanfivethousandfivehundredinhabitantsandlocatedinmorethanonecounty;
92 (28)Anycityofthefourthclassificationwithmorethansixthousandthreehundred
93butfewerthansixthousandfivehundredinhabitantsandlocatedinmorethanonecounty
94throughthecreationofatourismdistrictwhichmayinclude,inadditiontothegeographic
95areaofsuchcity,theareaencompassedbytheportionoftheschooldistrict,locatedwithina
96countyofthefirstclassificationwithmorethanninety-threethousandeighthundredbut
97fewerthanninety-threethousandninehundredinhabitants,havinganaveragedaily
98attendanceforschoolyear2005-06betweenonethousandeighthundredandonethousand
99ninehundred;
100 (29)Anycityofthefourthclassificationwithmorethanseventhousandseven
101hundredbutlessthanseventhousandeighthundredinhabitantslocatedinacountyofthefirst
102classificationwithmorethanninety-threethousandeighthundredbutlessthanninety-three
103thousandninehundredinhabitants;
104 (30)Anycityofthefourthclassificationwithmorethantwothousandninehundred
105butlessthanthreethousandinhabitantslocatedinacountyofthefirstclassificationwith
106morethanseventy-threethousandsevenhundredbutlessthanseventy-threethousandeight
107hundredinhabitants;
108 (31)Anycityofthethirdclassificationwithmorethanninethousandthreehundred
109butlessthanninethousandfourhundredinhabitants;
110 (32)Anycityofthefourthclassificationwithmorethanthreethousandeighthundred
111butfewerthanthreethousandninehundredinhabitantsandlocatedinanycountyofthefirst
112classificationwithmorethanthirty-ninethousandsevenhundredbutfewerthanthirty-nine
113thousandeighthundredinhabitants;
HB1029 10 114 (33)Anycityofthefourthclassificationwithmorethanonethousandeighthundred
115butfewerthanonethousandninehundredinhabitantsandlocatedinanycountyofthefirst
116classificationwithmorethanonehundredthirty-fivethousandfourhundredbutfewerthan
117onehundredthirty-fivethousandfivehundredinhabitants;
118 (34)Anycountyofthethirdclassificationwithoutatownshipformofgovernment
119andwithmorethantwelvethousandonehundredbutfewerthantwelvethousandtwo
120hundredinhabitants;
121 (35)Anycityofthefourthclassificationwithmorethanthreethousandeighthundred
122butfewerthanfourthousandinhabitantsandlocatedinmorethanonecounty;provided,
123however,thatmotelsownedbynot-for-profitorganizationsareexempt;
124 (36)Anycityofthefourthclassificationwithmorethanfivethousandbutfewerthan
125fivethousandfivehundredinhabitantsandlocatedinanycountywithacharterformof
126governmentandwithmorethantwohundredthousandbutfewerthanthreehundredfifty
127thousandinhabitants;[or]
128 (37)Anycitywithmorethanfourthousandbutfewerthanfivethousandfivehundred
129inhabitantsandlocatedinanycountyofthefourthclassificationwithmorethanthirty
130thousandbutfewerthanforty-twothousandinhabitants; or
131 (38)Anycitywithmorethaneightthousandbutfewerthanninethousand
132inhabitantsandpartiallylocatedinacountywithmorethannineteenthousandbut
133fewerthantwenty-twothousandinhabitants.
134 2.Thegoverningbodyofanycityorcountylistedinsubsection1ofthissectionmay
135imposeataxonthechargesforallsleepingroomspaidbythetransientguestsofhotels,
136motels,bedandbreakfastinns,andcampgroundsandanydockingfacilitythatrentsslipsto
137recreationalboatsthatareusedbytransientsforsleeping,whichshallbeatleasttwopercent
138butnotmorethanfivepercentperoccupiedroompernight,exceptthatsuchtaxshallnot
139becomeeffectiveunlessthegoverningbodyofthecityorcountysubmitstothevotersofthe
140cityorcountyatastategeneral,primary,orspecialelection,aproposaltoauthorizethe
141governingbodyofthecityorcountytoimposeataxpursuanttotheprovisionsofthissection
142andsection67.1362.Thetaxauthorizedbythissectionandsection67.1362shallbein
143additiontoanychargepaidtotheowneroroperatorandshallbeinadditiontoanyandall
144taxesimposedbylawandtheproceedsofsuchtaxshallbeusedbythecityorcountysolely
145forfundingthepromotionoftourism.Suchtaxshallbestatedseparatelyfromallother
146chargesandtaxes.
94.838.1.Asusedinthissection,thefollowingtermsmean:
2 (1)"Food",allarticlescommonlyusedforfoodordrink,includingalcoholic
3beverages,theprovisionsofchapter311notwithstanding;
HB1029 11 4 (2)"Foodestablishment",anycafe,cafeteria,lunchroom,orrestaurantwhichsells
5foodatretail;
6 (3)"Municipality",any[villageorfourthclasscitywithmorethantwohundredbut
7lessthanthreehundredinhabitantsandlocatedinanycountyofthethirdclassificationwitha
8townshipformofgovernmentandwithmorethantwelvethousandfivehundredbutlessthan
9twelvethousandsixhundredinhabitants] citywithmorethanonehundredsixty-fivebut
10fewerthanonehundredeighty-fiveinhabitantsandlocatedinacountywithmorethan
11eleventhousandbutfewerthantwelvethousandfivehundredinhabitantsandwitha
12countyseatwithmorethanfourthousandbutfewerthanfivethousandinhabitants;
13 (4)"Transientguest",apersonorpersonswhooccupyaroomorroomsinahotelor
14motelforthirty-onedaysorlessduringanycalendarquarter.
15 2.(1)Thegoverningbodyofanymunicipalitymayimpose,byorderorordinance:
16 [(1)](a)Atax,nottoexceedsixpercentperroompernight,onthechargesforall
17sleepingroomspaidbythetransientguestsofhotelsormotelssituatedinthemunicipalityor
18aportionthereof;and
19 [(2)](b)Atax,nottoexceed[two]sixpercent,onthegrossreceiptsderivedfromthe
20retailsalesoffoodbyeverypersonoperatingafoodestablishmentinthemunicipality.
21 (2)Thetaxesshallbeimposed[solely] for[thepurposeoffundingtheconstruction,
22maintenance,andoperationofcapitalimprovements] generalrevenuepurposes. Theorder
23orordinanceshallnotbecomeeffectiveunlessthegoverningbodyofthemunicipality
24submitstothevotersofthemunicipalityatastategeneralorprimaryelectionaproposalto
25authorizethegoverningbodyofthemunicipalitytoimposetaxesunderthissection.The
26taxesauthorizedinthissectionshallbeinadditiontothechargeforthesleepingroom,the
27retailsalesoffoodatafoodestablishment,andallothertaxesimposedbylaw,andshallbe
28statedseparatelyfromallotherchargesandtaxes.
29 3.Theballotofsubmissionforthetaxesauthorizedinthissectionshallbein
30substantiallythefollowingform:
31 Shall______(insertthenameofthemunicipality)imposeataxonthe
32 chargesforallretailsalesoffoodatafoodestablishmentsituatedin__
33 ____(nameofmunicipality)atarateof______(insertrateofpercent)
34 percent,andforallsleepingroomspaidbythetransientguestsof
35 hotelsandmotelssituatedin______(nameofmunicipality)atarateof
36 ______(insertrateofpercent)percent,solelyforthepurposeof
37 [fundingtheconstruction,maintenance,andoperationofcapital
38 improvements] increasinggeneralrevenuefunds?
39☐Yes☐No
40
HB1029 12 41Ifamajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonarein
42favorofthequestion,thenthetaxesshallbecomeeffectiveonthefirstdayofthesecond
43calendarquarterafterthedirectorofrevenuereceivesnoticeoftheadoptionofthetaxes.Ifa
44majorityofthevotescastonthequestionbythequalifiedvotersvotingthereonareopposed
45tothequestion,thenthetaxesshallnotbecomeeffectiveunlessanduntilthequestionis
46resubmittedunderthissectiontothequalifiedvotersandsuchquestionisapprovedbya
47majorityofthequalifiedvotersvotingonthequestion.
48 4.Anytaxontheretailsalesoffoodimposedunderthissectionshallbeadministered,
49collected,enforced,andoperatedasrequiredinsection32.087,andanytransientguesttax
50imposedunderthissectionshallbeadministered,collected,enforced,andoperatedbythe
51municipalityimposingthetax.Allrevenuegeneratedbythetaxshallbedepositedina
52specialtrustfundandshallbeusedsolelyforthedesignatedpurposes.Ifthetaxisrepealed,
53allfundsremaininginthespecialtrustfundshallcontinuetobeusedsolelyforthedesignated
54purposes.Anyfundsinthespecialtrustfundwhicharenotneededforcurrentexpenditures
55maybeinvestedinthesamemannerasotherfundsareinvested.Anyinterestandmoneys
56earnedonsuchinvestmentsshallbecreditedtothefund.
57 5.Oncetheinitialbonds,ifany,havebeensatisfied,thenthegoverningbodyofany
58municipalitythathasadoptedthetaxesauthorizedinthissectionmaysubmitthequestionof
59repealofthetaxestothevotersonanydateavailableforelectionsforthemunicipality.The
60ballotofsubmissionshallbeinsubstantiallythefollowingform:
61 Shall______(insertthenameofthemunicipality)repealthetaxes
62 imposedattheratesof______(insertrateofpercent)and______
63 (insertrateofpercent)percentforthepurposeof[fundingthe
64 construction,maintenance,andoperationofcapitalimprovements]
65 increasinggeneralrevenuefunds?
66☐Yes☐No
67
68Ifamajorityofthevotescastontheproposalareinfavorofrepeal,thatrepealshallbecome
69effectiveonDecemberthirty-firstofthecalendaryearinwhichsuchrepealwasapproved.If
70amajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonareopposed
71totherepeal,thenthetaxauthorizedinthissectionshallremaineffectiveuntilthequestionis
72resubmittedunderthissectiontothequalifiedvoters,andtherepealisapprovedbyamajority
73ofthequalifiedvotersvotingonthequestion.
74 6.Oncetheinitialbonds,ifany,havebeensatisfied,then,wheneverthegoverning
75bodyofanymunicipalitythathasadoptedthetaxesauthorizedinthissectionreceivesa
76petition,signedbytenpercentoftheregisteredvotersofthemunicipalityvotinginthelast
77gubernatorialelection,callingforanelectiontorepealthetaxesimposedunderthissection,
HB1029 13 78thegoverningbodyshallsubmittothevotersofthemunicipalityaproposaltorepealthe
79taxes.Ifamajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonare
80infavoroftherepeal,thatrepealshallbecomeeffectiveonDecemberthirty-firstofthe
81calendaryearinwhichsuchrepealwasapproved.Ifamajorityofthevotescastonthe
82questionbythequalifiedvotersvotingthereonareopposedtotherepeal,thenthetaxshall
83remaineffectiveuntilthequestionisresubmittedunderthissectiontothequalifiedvotersand
84therepealisapprovedbyamajorityofthequalifiedvotersvotingonthequestion.
144.014.1.Notwithstandingotherprovisionsoflawtothecontrary,beginning
2October1,1997,andendingonDecember31,2025,thetaxleviedandimposedunderthis
3chapteronallretailsalesoffoodshallbeattherateofonepercent.Therevenuederivedfrom
4theonepercentratepursuanttothissectionshallbedepositedbythestatetreasurerinthe
5schooldistricttrustfundandshallbedistributedasprovidedinsection144.701.
6 2.Notwithstandinganyotherprovisionoflawtothecontrary,beginning
7January1,2026,nostatesalesorusetax,localsalestaxasdefinedundersection32.085,
8orlocalusetaxshallbeleviedorimposedonanyretailsaleoffoodinthisstate.
9 3.Forthepurposesofthissection,theterm"food"shallincludeonlythoseproducts
10andtypesoffoodforwhich[foodstamps] benefitsmayberedeemedpursuanttothe
11provisionsofthe[FederalFoodStamp] SupplementalNutritionAssistanceProgramas
12[contained] describedin7U.S.C.Section2012,asthatsectionnowreadsorasitmaybe
13amendedhereafter,andshallincludefooddispensedbyorthroughvendingmachines.For
14thepurposeofthissection,exceptforvendingmachinesales,theterm"food"shallnot
15includefoodordrinksoldbyanyestablishmentwherethegrossreceiptsderivedfromthesale
16offoodpreparedbysuchestablishmentforimmediateconsumptiononoroffthepremisesof
17theestablishmentconstitutesmorethaneightypercentofthetotalgrossreceiptsofthat
18establishment,regardlessofwhethersuchpreparedfoodisconsumedonthepremisesofthat
19establishment,including,butnotlimitedto,salesoffoodbyanyrestaurant,fastfood
20restaurant,delicatessen,eatinghouse,orcafé.
144.030.1.Thereisherebyspecificallyexemptedfromtheprovisionsofsections
2144.010to144.525andfromthecomputationofthetaxlevied,assessedorpayablepursuant
3tosections144.010to144.525suchretailsalesasmaybemadeincommercebetweenthis
4stateandanyotherstateoftheUnitedStates,orbetweenthisstateandanyforeigncountry,
5andanyretailsalewhichthestateofMissouriisprohibitedfromtaxingpursuanttothe
6ConstitutionorlawsoftheUnitedStatesofAmerica,andsuchretailsalesoftangible
7personalpropertywhichthegeneralassemblyofthestateofMissouriisprohibitedfrom
8taxingorfurthertaxingbytheconstitutionofthisstate.
9 2.Therearealsospecificallyexemptedfromtheprovisionsofthelocalsalestaxlaw
10asdefinedinsection32.085,section238.235,andsections144.010to144.525and144.600to
HB1029 14 11144.761andfromthecomputationofthetaxlevied,assessedorpayablepursuanttothelocal
12salestaxlawasdefinedinsection32.085,section238.235,andsections144.010to144.525
13and144.600to144.745:
14 (1)Motorfuelorspecialfuelsubjecttoanexcisetaxofthisstate,unlessallorpartof
15suchexcisetaxisrefundedpursuanttosection142.824;oruponthesaleatretailoffueltobe
16consumedinmanufacturingorcreatinggas,power,steam,electricalcurrentorinfurnishing
17watertobesoldultimatelyatretail;orfeedforlivestockorpoultry;orgraintobeconverted
18intofoodstuffswhicharetobesoldultimatelyinprocessedformatretail;orseed,limestone
19orfertilizerwhichistobeusedforseeding,limingorfertilizingcropswhichwhenharvested
20willbesoldatretailorwillbefedtolivestockorpoultrytobesoldultimatelyinprocessed
21formatretail;economicpoisonsregisteredpursuanttotheprovisionsoftheMissouri
22pesticideregistrationlaw,sections281.220to281.310,whicharetobeusedinconnection
23withthegrowthorproductionofcrops,fruittreesororchardsappliedbefore,during,orafter
24planting,thecropofwhichwhenharvestedwillbesoldatretailorwillbeconvertedinto
25foodstuffswhicharetobesoldultimatelyinprocessedformatretail;
26 (2)Materials,manufacturedgoods,machineryandpartswhichwhenusedin
27manufacturing,processing,compounding,mining,producingorfabricatingbecomea
28componentpartoringredientofthenewpersonalpropertyresultingfromsuch
29manufacturing,processing,compounding,mining,producingorfabricatingandwhichnew
30personalpropertyisintendedtobesoldultimatelyforfinaluseorconsumption;and
31materials,includingwithoutlimitation,gasesandmanufacturedgoods,includingwithout
32limitationslaggingmaterialsandfirebrick,whichareultimatelyconsumedinthe
33manufacturingprocessbyblending,reactingorinteractingwithorbybecoming,inwhole
34orinpart,componentpartsoringredientsofsteelproductsintendedtobesoldultimatelyfor
35finaluseorconsumption;
36 (3)Materials,replacementpartsandequipmentpurchasedforusedirectlyupon,and
37fortherepairandmaintenanceormanufactureof,motorvehicles,watercraft,railroadrolling
38stockoraircraftengagedascommoncarriersofpersonsorproperty;
39 (4)Replacementmachinery,equipment,andpartsandthematerialsandsupplies
40solelyrequiredfortheinstallationorconstructionofsuchreplacementmachinery,equipment,
41andparts,useddirectlyinmanufacturing,mining,fabricatingorproducingaproductwhichis
42intendedtobesoldultimatelyforfinaluseorconsumption;andmachineryandequipment,
43andthematerialsandsuppliesrequiredsolelyfortheoperation,installationorconstructionof
44suchmachineryandequipment,purchasedandusedtoestablishnew,ortoreplaceorexpand
45existing,materialrecoveryprocessingplantsinthisstate.Forthepurposesofthis
46subdivision,a"materialrecoveryprocessingplant"meansafacilitythathasasitsprimary
47purposetherecoveryofmaterialsintoausableproductoradifferentformwhichisusedin
HB1029 15 48producinganewproductandshallincludeafacilityorequipmentwhichareusedexclusively
49forthecollectionofrecoveredmaterialsfordeliverytoamaterialrecoveryprocessingplant
50butshallnotincludemotorvehiclesusedonhighways.Forpurposesofthissection,theterms
51motorvehicleandhighwayshallhavethesamemeaningpursuanttosection301.010.Forthe
52purposesofthissubdivision,subdivision(5)ofthissubsection,andsection144.054,aswell
53asthedefinitioninsubdivision(9)ofsubsection1ofsection144.010,theterm"product"
54includestelecommunicationsservicesandtheterm"manufacturing"shallincludethe
55production,orproductionandtransmission,oftelecommunicationsservices.Thepreceding
56sentencedoesnotmakeasubstantivechangeinthelawandisintendedtoclarifythattheterm
57"manufacturing"hasincludedandcontinuestoincludetheproductionandtransmissionof
58"telecommunicationsservices",asenactedinthissubdivisionandsubdivision(5)ofthis
59subsection,aswellasthedefinitioninsubdivision(9)ofsubsection1ofsection144.010.
60Theprecedingtwosentencesreaffirmlegislativeintentconsistentwiththeinterpretationof
61thissubdivisionandsubdivision(5)ofthissubsectioninSouthwesternBellTel.Co.v.
62DirectorofRevenue,78S.W.3d763(Mo.banc2002)andSouthwesternBellTel.Co.v.
63DirectorofRevenue,182S.W.3d226(Mo.banc2005),andaccordinglyabrogatesthe
64Missourisupremecourt'sinterpretationofthoseexemptionsinIBMCorporationv.Director
65ofRevenue,491S.W.3d535(Mo.banc2016)totheextentinconsistentwiththissectionand
66SouthwesternBellTel.Co.v.DirectorofRevenue,78S.W.3d763(Mo.banc2002)and
67SouthwesternBellTel.Co.v.DirectorofRevenue,182S.W.3d226(Mo.banc2005).The
68constructionandapplicationofthissubdivisionasexpressedbytheMissourisupremecourt
69inDSTSystems,Inc.v.DirectorofRevenue,43S.W.3d799(Mo.banc2001);Southwestern
70BellTel.Co.v.DirectorofRevenue,78S.W.3d763(Mo.banc2002);andSouthwesternBell
71Tel.Co.v.DirectorofRevenue,182S.W.3d226(Mo.banc2005),isherebyaffirmed.
72Materialrecoveryisnotthereuseofmaterialswithinamanufacturingprocessortheuseofa
73productpreviouslyrecovered.Thematerialrecoveryprocessingplantshallqualifyunderthe
74provisionsofthissectionregardlessofownershipofthematerialbeingrecovered;
75 (5)Machineryandequipment,andpartsandthematerialsandsuppliessolely
76requiredfortheinstallationorconstructionofsuchmachineryandequipment,purchasedand
77usedtoestablishnewortoexpandexistingmanufacturing,miningorfabricatingplantsinthe
78stateifsuchmachineryandequipmentisuseddirectlyinmanufacturing,miningor
79fabricatingaproductwhichisintendedtobesoldultimatelyforfinaluseorconsumption.
80TheconstructionandapplicationofthissubdivisionasexpressedbytheMissourisupreme
81courtinDSTSystems,Inc.v.DirectorofRevenue,43S.W.3d799(Mo.banc2001);
82SouthwesternBellTel.Co.v.DirectorofRevenue,78S.W.3d763(Mo.banc2002);and
83SouthwesternBellTel.Co.v.DirectorofRevenue,182S.W.3d226(Mo.banc2005),is
84herebyaffirmed;
HB1029 16 85 (6)Tangiblepersonalpropertywhichisusedexclusivelyinthemanufacturing,
86processing,modificationorassemblingofproductssoldtotheUnitedStatesgovernmentorto
87anyagencyoftheUnitedStatesgovernment;
88 (7)Animalsorpoultryusedforbreedingorfeedingpurposes,orcaptivewildlife;
89 (8)Newsprint,ink,computers,photosensitivepaperandfilm,toner,printingplates
90andothermachinery,equipment,replacementpartsandsuppliesusedinproducing
91newspaperspublishedfordisseminationofnewstothegeneralpublic;
92 (9)Therentalsoffilms,recordsoranytypeofsoundorpicturetranscriptionsfor
93publiccommercialdisplay;
94 (10)Pumpingmachineryandequipmentusedtopropelproductsdeliveredby
95pipelinesengagedascommoncarriers;
96 (11)Railroadrollingstockforuseintransportingpersonsorpropertyininterstate
97commerceandmotorvehicleslicensedforagrossweightoftwenty-fourthousandpoundsor
98moreortrailersusedbycommoncarriers,asdefinedinsection390.020,inthetransportation
99ofpersonsorproperty;
100 (12)Electricalenergyusedintheactualprimarymanufacture,processing,
101compounding,miningorproducingofaproduct,orelectricalenergyusedintheactual
102secondaryprocessingorfabricatingoftheproduct,oramaterialrecoveryprocessingplantas
103definedinsubdivision(4)ofthissubsection,infacilitiesownedorleasedbythetaxpayer,if
104thetotalcostofelectricalenergysousedexceedstenpercentofthetotalcostofproduction,
105eitherprimaryorsecondary,exclusiveofthecostofelectricalenergysousedoriftheraw
106materialsusedinsuchprocessingcontainatleasttwenty-fivepercentrecoveredmaterialsas
107definedinsection260.200.Thereshallbearebuttablepresumptionthattherawmaterials
108usedintheprimarymanufactureofautomobilescontainatleasttwenty-fivepercent
109recoveredmaterials.Forpurposesofthissubdivision,"processing"meansanymodeof
110treatment,actorseriesofactsperformeduponmaterialstotransformandreducethemtoa
111differentstateorthing,includingtreatmentnecessarytomaintainorpreservesuchprocessing
112bytheproducerattheproductionfacility;
113 (13)Anodeswhichareusedorconsumedinmanufacturing,processing,
114compounding,mining,producingorfabricatingandwhichhaveausefullifeoflessthan
115oneyear;
116 (14)Machinery,equipment,appliancesanddevicespurchasedorleasedandused
117solelyforthepurposeofpreventing,abatingormonitoringairpollution,andmaterialsand
118suppliessolelyrequiredfortheinstallation,constructionorreconstructionofsuchmachinery,
119equipment,appliancesanddevices;
120 (15)Machinery,equipment,appliancesanddevicespurchasedorleasedandused
121solelyforthepurposeofpreventing,abatingormonitoringwaterpollution,andmaterialsand
HB1029 17 122suppliessolelyrequiredfortheinstallation,constructionorreconstructionofsuchmachinery,
123equipment,appliancesanddevices;
124 (16)Tangiblepersonalpropertypurchasedbyaruralwaterdistrict;
125 (17)Allamountspaidorchargedforadmissionorparticipationorotherfeespaidby
126orotherchargestoindividualsinorforanyplaceofamusement,entertainmentorrecreation,
127gamesorathleticevents,includingmuseums,fairs,zoosandplanetariums,ownedoroperated
128byamunicipalityorotherpoliticalsubdivisionwherealltheproceedsderivedtherefrom
129benefitthemunicipalityorotherpoliticalsubdivisionanddonotinuretoanyprivateperson,
130firm,orcorporation,provided,however,thatamunicipalityorotherpoliticalsubdivisionmay
131enterintorevenue-sharingagreementswithprivatepersons,firms,orcorporationsproviding
132goodsorservices,includingmanagementservices,inorfortheplaceofamusement,
133entertainmentorrecreation,gamesorathleticevents,andprovidedfurtherthatnothinginthis
134subdivisionshallexemptfromtaxanyamountsretainedbyanyprivateperson,firm,or
135corporationundersuchrevenue-sharingagreement;
136 (18)Allsalesofinsulin,andallsales,rentals,repairs,andpartsofdurablemedical
137equipment,prostheticdevices,andorthopedicdevicesasdefinedonJanuary1,1980,bythe
138federalMedicareprogrampursuanttoTitleXVIIIoftheSocialSecurityActof1965,
139includingtheitemsspecifiedinSection1862(a)(12)ofthatact,andalsospecifically
140includinghearingaidsandhearingaidsuppliesandallsalesofdrugswhichmaybelegally
141dispensedbyalicensedpharmacistonlyuponalawfulprescriptionofapractitionerlicensed
142toadministerthoseitems,includingsamplesandmaterialsusedtomanufacturesamples
143whichmaybedispensedbyapractitionerauthorizedtodispensesuchsamplesandallsalesor
144rentalofmedicaloxygen,homerespiratoryequipmentandaccessoriesincludingparts,and
145hospitalbedsandaccessoriesandambulatoryaidsincludingparts,andallsalesorrentalof
146manualandpoweredwheelchairsincludingparts,andstairwaylifts,Braillewriters,electronic
147Brailleequipmentand,ifpurchasedorrentedbyoronbehalfofapersonwithoneormore
148physicalormentaldisabilitiestoenablethemtofunctionmoreindependently,allsalesor
149rentalofscootersincludingparts,andreadingmachines,electronicprintenlargersand
150magnifiers,electronicalternativeandaugmentativecommunicationdevices,anditemsused
151solelytomodifymotorvehiclestopermittheuseofsuchmotorvehiclesbyindividualswith
152disabilitiesorsalesofover-the-counterornonprescriptiondrugstoindividualswith
153disabilities,anddrugsrequiredbytheFoodandDrugAdministrationtomeettheover-the-
154counterdrugproductlabelingrequirementsin21CFR201.66,oritssuccessor,asprescribed
155byahealthcarepractitionerlicensedtoprescribe;
156 (19)Allsalesmadebyortoreligiousandcharitableorganizationsandinstitutionsin
157theirreligious,charitableoreducationalfunctionsandactivitiesandallsalesmadebyortoall
HB1029 18 158elementaryandsecondaryschoolsoperatedatpublicexpenseintheireducationalfunctions
159andactivities;
160 (20)Allsalesofaircrafttocommoncarriersforstorageorforuseininterstate
161commerceandallsalesmadebyortonot-for-profitcivic,social,serviceorfraternal
162organizations,includingfraternalorganizationswhichhavebeendeclaredtax-exempt
163organizationspursuanttoSection501(c)(8)or(10)ofthe1986InternalRevenueCode,as
164amended,intheircivicorcharitablefunctionsandactivitiesandallsalesmadeto
165eleemosynaryandpenalinstitutionsandindustriesofthestate,andallsalesmadetoany
166privatenot-for-profitinstitutionofhighereducationnototherwiseexcludedpursuantto
167subdivision(19)ofthissubsectionoranyinstitutionofhighereducationsupportedbypublic
168funds,andallsalesmadetoastatereliefagencyintheexerciseofrelieffunctionsand
169activities;
170 (21)Allticketsalesmadebybenevolent,scientificandeducationalassociations
171whichareformedtofoster,encourage,andpromoteprogressandimprovementinthescience
172ofagricultureandintheraisingandbreedingofanimals,andbynonprofitsummertheater
173organizationsifsuchorganizationsareexemptfromfederaltaxpursuanttotheprovisionsof
174theInternalRevenueCodeandalladmissionchargesandentryfeestotheMissouristatefair
175oranyfairconductedbyacountyagriculturalandmechanicalsocietyorganizedandoperated
176pursuanttosections262.290to262.530;
177 (22)Allsalesmadetoanyprivatenot-for-profitelementaryorsecondaryschool,all
178salesoffeedadditives,medicationsorvaccinesadministeredtolivestockorpoultryinthe
179productionoffoodorfiber,allsalesofpesticidesusedintheproductionofcrops,livestockor
180poultryforfoodorfiber,allsalesofbeddingusedintheproductionoflivestockorpoultryfor
181foodorfiber,allsalesofpropaneornaturalgas,electricityordieselfuelusedexclusivelyfor
182dryingagriculturalcrops,naturalgasusedintheprimarymanufactureorprocessingoffuel
183ethanolasdefinedinsection142.028,naturalgas,propane,andelectricityusedbyaneligible
184newgenerationcooperativeoraneligiblenewgenerationprocessingentityasdefinedin
185section348.432,andallsalesoffarmmachineryandequipment,otherthanairplanes,motor
186vehiclesandtrailers,andanyfreightchargesonanyexemptitem.Asusedinthis
187subdivision,theterm"feedadditives"meanstangiblepersonalpropertywhich,whenmixed
188withfeedforlivestockorpoultry,istobeusedinthefeedingoflivestockorpoultry.Asused
189inthissubdivision,theterm"pesticides"includesadjuvantssuchascropoils,surfactants,
190wettingagentsandotherassortedpesticidecarriersusedtoimproveorenhancetheeffectofa
191pesticideandthefoamusedtomarktheapplicationofpesticidesandherbicidesforthe
192productionofcrops,livestockorpoultry.Asusedinthissubdivision,theterm"farm
193machineryandequipment"shallmean:
HB1029 19 194 (a)Neworusedfarmtractorsandsuchotherneworusedfarmmachineryand
195equipment,includingutilityvehiclesusedforanyagriculturaluse,andrepairorreplacement
196partsthereonandanyaccessoriesforandupgradestosuchfarmmachineryandequipment
197androtarymowersusedforanyagriculturalpurposes.Forthepurposesofthissubdivision,
198"utilityvehicle"shallmeananymotorizedvehiclemanufacturedandusedexclusivelyforoff-
199highwayusewhichismorethanfiftyinchesbutnomorethaneightyinchesinwidth,
200measuredfromoutsideoftirerimtooutsideoftirerim,withanunladendryweightofthree
201thousandfivehundredpoundsorless,travelingonfourorsixwheels;
202 (b)Suppliesandlubricantsusedexclusively,solely,anddirectlyforproducingcrops,
203raisingandfeedinglivestock,fish,poultry,pheasants,chukar,quail,orforproducingmilkfor
204ultimatesaleatretail,includingfielddraintile;and
205 (c)One-halfofeachpurchaser'spurchaseofdieselfuelthereforwhichis:
206 a.Usedexclusivelyforagriculturalpurposes;
207 b.Usedonlandownedorleasedforthepurposeofproducingfarmproducts;and
208 c.Useddirectlyinproducingfarmproductstobesoldultimatelyinprocessedformor
209otherwiseatretailorinproducingfarmproductstobefedtolivestockorpoultrytobesold
210ultimatelyinprocessedformatretail;
211 (23)Exceptasotherwiseprovidedinsection144.032,allsalesofmeteredwater
212service,electricity,electricalcurrent,natural,artificialorpropanegas,wood,coalorhome
213heatingoilfordomesticuseandinanycitynotwithinacounty,allsalesofmeteredor
214unmeteredwaterservicefordomesticuse:
215 (a)"Domesticuse"meansthatportionofmeteredwaterservice,electricity,electrical
216current,natural,artificialorpropanegas,wood,coalorhomeheatingoil,andinanycitynot
217withinacounty,meteredorunmeteredwaterservice,whichanindividualoccupantofa
218residentialpremisesusesfornonbusiness,noncommercialornonindustrialpurposes.Utility
219servicethroughasingleormastermeterforresidentialapartmentsorcondominiums,
220includingserviceforcommonareasandfacilitiesandvacantunits,shallbedeemedtobefor
221domesticuse.Eachsellershallestablishandmaintainasystemwherebyindividualpurchases
222aredeterminedasexemptornonexempt;
223 (b)Regulatedutilitysellersshalldeterminewhetherindividualpurchasesareexempt
224ornonexemptbasedupontheseller'sutilityservicerateclassificationsascontainedintariffs
225onfilewithandapprovedbytheMissouripublicservicecommission.Salesandpurchases
226madepursuanttotherateclassification"residential"andsalestoandpurchasesmadebyoron
227behalfoftheoccupantsofresidentialapartmentsorcondominiumsthroughasingleormaster
228meter,includingserviceforcommonareasandfacilitiesandvacantunits,shallbeconsidered
229assalesmadefordomesticuseandsuchsalesshallbeexemptfromsalestax.Sellersshall
230chargesalestaxupontheentireamountofpurchasesclassifiedasnondomesticuse.The
HB1029 20 231seller'sutilityservicerateclassificationandtheprovisionofservicethereundershallbe
232conclusiveastowhetherornottheutilitymustchargesalestax;
233 (c)Eachpersonmakingdomesticusepurchasesofservicesorpropertyandwhouses
234anyportionoftheservicesorpropertysopurchasedforanondomesticuseshall,bythe
235fifteenthdayofthefourthmonthfollowingtheyearofpurchase,andwithoutassessment,
236noticeordemand,fileareturnandpaysalestaxonthatportionofnondomesticpurchases.
237Eachpersonmakingnondomesticpurchasesofservicesorpropertyandwhousesanyportion
238oftheservicesorpropertysopurchasedfordomesticuse,andeachpersonmakingdomestic
239purchasesonbehalfofoccupantsofresidentialapartmentsorcondominiumsthroughasingle
240ormastermeter,includingserviceforcommonareasandfacilitiesandvacantunits,undera
241nonresidentialutilityservicerateclassificationmay,betweenthefirstdayofthefirstmonth
242andthefifteenthdayofthefourthmonthfollowingtheyearofpurchase,applyforcreditor
243refundtothedirectorofrevenueandthedirectorshallgivecreditormakerefundfortaxes
244paidonthedomesticuseportionofthepurchase.Thepersonmakingsuchpurchaseson
245behalfofoccupantsofresidentialapartmentsorcondominiumsshallhavestandingtoapplyto
246thedirectorofrevenueforsuchcreditorrefund;
247 (24)Allsalesofhandicraftitemsmadebythesellerortheseller'sspouseiftheseller
248ortheseller'sspouseisatleastsixty-fiveyearsofage,andifthetotalgrossproceedsfrom
249suchsalesdonotconstituteamajorityoftheannualgrossincomeoftheseller;
250 (25)Excisetaxes,collectedonsalesatretail,imposedbySections4041,4071,4081,
251[4091,] 4161,4181,4251,4261and4271ofTitle26,UnitedStatesCode.Thedirectorof
252revenueshallpromulgaterulespursuanttochapter536toeliminateallstateandlocalsales
253taxesonsuchexcisetaxes;
254 (26)Salesoffuelconsumedorusedintheoperationofships,barges,orwaterborne
255vesselswhichareusedprimarilyinorforthetransportationofpropertyorcargo,orthe
256conveyanceofpersonsforhire,onnavigableriversborderingonorlocatedinpartinthis
257state,ifsuchfuelisdeliveredbythesellertothepurchaser'sbarge,ship,orwaterbornevessel
258whileitisafloatuponsuchriver;
259 (27)Allsalesmadetoaninterstatecompactagencycreatedpursuanttosections
26070.370to70.441orsections238.010to238.100intheexerciseofthefunctionsandactivities
261ofsuchagencyasprovidedpursuanttothecompact;
262 (28)Computers,computersoftwareandcomputersecuritysystemspurchasedforuse
263byarchitecturalorengineeringfirmsheadquarteredinthisstate.Forthepurposesofthis
264subdivision,"headquarteredinthisstate"meanstheofficefortheadministrativemanagement
265ofatleastfourintegratedfacilitiesoperatedbythetaxpayerislocatedinthestateofMissouri;
HB1029 21 266 (29)Alllivestocksaleswheneitherthesellerisengagedinthegrowing,producingor
267feedingofsuchlivestock,orthesellerisengagedinthebusinessofbuyingandselling,
268barteringorleasingofsuchlivestock;
269 (30)Allsalesofbargeswhicharetobeusedprimarilyinthetransportationof
270propertyorcargooninterstatewaterways;
271 (31)Electricalenergyorgas,whethernatural,artificialorpropane,water,orother
272utilitieswhichareultimatelyconsumedinconnectionwiththemanufacturingofcellularglass
273productsorinanymaterialrecoveryprocessingplantasdefinedinsubdivision(4)ofthis
274subsection;
275 (32)Notwithstandingotherprovisionsoflawtothecontrary,allsalesofpesticidesor
276herbicidesusedintheproductionofcrops,aquaculture,livestockorpoultry;
277 (33)Tangiblepersonalpropertyandutilitiespurchasedforuseorconsumption
278directlyorexclusivelyintheresearchanddevelopmentofagricultural/biotechnologyand
279plantgenomicsproductsandprescriptionpharmaceuticalsconsumedbyhumansoranimals;
280 (34)Allsalesofgrainbinsforstorageofgrainforresale;
281 (35)Allsalesoffeedwhicharedevelopedforandusedinthefeedingofpetsowned
282byacommercialbreederwhensuchsalesaremadetoacommercialbreeder,asdefinedin
283section273.325,andlicensedpursuanttosections273.325to273.357;
284 (36)Allpurchasesbyacontractoronbehalfofanentitylocatedinanotherstate,
285providedthattheentityisauthorizedtoissueacertificateofexemptionforpurchasestoa
286contractorundertheprovisionsofthatstate'slaws.Forpurposesofthissubdivision,theterm
287"certificateofexemption"shallmeananydocumentevidencingthattheentityisexemptfrom
288salesandusetaxesonpurchasespursuanttothelawsofthestateinwhichtheentityis
289located.Anycontractormakingpurchasesonbehalfofsuchentityshallmaintainacopyof
290theentity'sexemptioncertificateasevidenceoftheexemption.Iftheexemptioncertificate
291issuedbytheexemptentitytothecontractorislaterdeterminedbythedirectorofrevenueto
292beinvalidforanyreasonandthecontractorhasacceptedthecertificateingoodfaith,neither
293thecontractorortheexemptentityshallbeliableforthepaymentofanytaxes,interestand
294penaltydueastheresultofuseoftheinvalidexemptioncertificate.Materialsshallbeexempt
295fromallstateandlocalsalesandusetaxeswhenpurchasedbyacontractorforthepurposeof
296fabricatingtangiblepersonalpropertywhichisusedinfulfillingacontractforthepurposeof
297constructing,repairingorremodelingfacilitiesforthefollowing:
298 (a)Anexemptentitylocatedinthisstate,iftheentityisoneofthoseentitiesableto
299issueprojectexemptioncertificatesinaccordancewiththeprovisionsofsection144.062;or
300 (b)Anexemptentitylocatedoutsidethestateiftheexemptentityisauthorizedto
301issueanexemptioncertificatetocontractorsinaccordancewiththeprovisionsofthatstate's
302lawandtheapplicableprovisionsofthissection;
HB1029 22 303 (37)Allsalesorothertransfersoftangiblepersonalpropertytoalessorwholeases
304thepropertyunderaleaseofoneyearorlongerexecutedorineffectatthetimeofthesaleor
305othertransfertoaninterstatecompactagencycreatedpursuanttosections70.370to70.441or
306sections238.010to238.100;
307 (38)Salesofticketstoanycollegiateathleticchampionshipeventthatisheldina
308facilityownedoroperatedbyagovernmentalauthorityorcommission,aquasi-governmental
309agency,astateuniversityorcollegeorbythestateoranypoliticalsubdivisionthereof,
310includingamunicipality,andthatisplayedonaneutralsiteandmayreasonablybeplayedat
311asitelocatedoutsidethestateofMissouri.Forpurposesofthissubdivision,"neutralsite"
312meansanysitethatisnotlocatedonthecampusofaconferencememberinstitution
313participatingintheevent;
314 (39)Allpurchasesbyasportscomplexauthoritycreatedundersection64.920,andall
315salesofutilitiesbysuchauthorityattheauthority'scostthatareconsumedinconnectionwith
316theoperationofasportscomplexleasedtoaprofessionalsportsteam;
317 (40)Allmaterials,replacementparts,andequipmentpurchasedforusedirectlyupon,
318andforthemodification,replacement,repair,andmaintenanceofaircraft,aircraftpower
319plants,andaircraftaccessories;
320 (41)Salesofsportingclays,wobble,skeet,andtraptargetstoanyshootingrangeor
321similarplacesofbusinessforuseinthenormalcourseofbusinessandmoneyreceivedbya
322shootingrangeorsimilarplacesofbusinessfrompatronsandheldbyashootingrangeor
323similarplaceofbusinessforredistributiontopatronsattheconclusionofashootingevent;
324 (42)Allsalesofmotorfuel,asdefinedinsection142.800,usedinanywatercraft,as
325definedinsection306.010;
326 (43)Anyneworusedaircraftsoldordeliveredinthisstatetoapersonwhoisnota
327residentofthisstateoracorporationthatisnotincorporatedinthisstate,andsuchaircraftis
328nottobebasedinthisstateandshallnotremaininthisstatemorethantenbusinessdays
329subsequenttothelasttooccurof:
330 (a)Thetransferoftitletotheaircrafttoapersonwhoisnotaresidentofthisstateora
331corporationthatisnotincorporatedinthisstate;or
332 (b)Thedateofthereturntoserviceoftheaircraftinaccordancewith14CFR91.407
333foranymaintenance,preventivemaintenance,rebuilding,alterations,repairs,orinstallations
334thatarecompletedcontemporaneouslywiththetransferoftitletotheaircrafttoapersonwho
335isnotaresidentofthisstateoracorporationthatisnotincorporatedinthisstate;
336 (44)Motorvehiclesregisteredinexcessoffifty-fourthousandpounds,andthe
337trailerspulledbysuchmotorvehicles,thatareactuallyusedinthenormalcourseofbusiness
338tohaulpropertyonthepublichighwaysofthestate,andthatarecapableofhaulingloads
339commensuratewiththemotorvehicle'sregisteredweight;andthematerials,replacement
HB1029 23 340parts,andequipmentpurchasedforusedirectlyupon,andfortherepairandmaintenanceor
341manufactureofsuchvehicles.Forpurposesofthissubdivision,"motorvehicle"and"public
342highway"shallhavethemeaningasascribedinsection390.020;
343 (45)Allinternetaccessortheuseofinternetaccessregardlessofwhetherthetaxis
344imposedonaproviderofinternetaccessorabuyerofinternetaccess.Forpurposesofthis
345subdivision,thefollowingtermsshallmean:
346 (a)"Directcosts",costsincurredbyagovernmentalauthoritysolelybecauseofan
347internetserviceprovider'suseofthepublicright-of-way.Thetermshallnotincludecoststhat
348thegovernmentalauthoritywouldhaveincurrediftheinternetserviceproviderdidnotmake
349suchuseofthepublicright-of-way.Directcostsshallbedeterminedinamannerconsistent
350withgenerallyacceptedaccountingprinciples;
351 (b)"Internet",computerandtelecommunicationsfacilities,includingequipmentand
352operatingsoftware,thatcomprisestheinterconnectedworldwidenetworkthatemploythe
353transmissioncontrolprotocolorinternetprotocol,oranypredecessororsuccessorprotocols
354tothatprotocol,tocommunicateinformationofallkindsbywireorradio;
355 (c)"Internetaccess",aservicethatenablesuserstoconnecttotheinternettoaccess
356content,information,orotherserviceswithoutregardtowhethertheserviceisreferredtoas
357telecommunications,communications,transmission,orsimilarservices,andwithoutregardto
358whetheraprovideroftheserviceissubjecttoregulationbytheFederalCommunications
359Commissionasacommoncarrierunder47U.S.C.Section201,etseq.Forpurposesofthis
360subdivision,internetaccessalsoincludes:thepurchase,use,orsaleofcommunications
361services,includingtelecommunicationsservicesasdefinedinsection144.010,totheextent
362thecommunicationsservicesarepurchased,used,orsoldtoprovidetheservicedescribedin
363thissubdivisionortootherwiseenableuserstoaccesscontent,information,orotherservices
364offeredovertheinternet;servicesthatareincidentaltotheprovisionofaservicedescribedin
365thissubdivision,whenfurnishedtousersaspartofsuchservice,includingahomepage,
366electronicmail,andinstantmessaging,includingvoice-capableandvideo-capableelectronic
367mailandinstantmessaging,videoclips,andpersonalelectronicstoragecapacity;ahome
368pageelectronicmailandinstantmessaging,includingvoice-capableandvideo-capable
369electronicmailandinstantmessaging,videoclips,andpersonalelectronicstoragecapacity
370thatareprovidedindependentlyorthatarenotpackedwithinternetaccess.Asusedinthis
371subdivision,internetaccessdoesnotincludevoice,audio,andvideoprogrammingorother
372productsandservices,exceptservicesdescribedinthisparagraphorthissubdivision,thatuse
373internetprotocoloranysuccessorprotocolandforwhichthereisacharge,regardlessof
374whetherthechargeisseparatelystatedoraggregatedwiththechargeforservicesdescribedin
375thisparagraphorthissubdivision;
HB1029 24 376 (d)"Tax",anychargeimposedbythestateorapoliticalsubdivisionofthestatefor
377thepurposeofgeneratingrevenuesforgovernmentalpurposesandthatisnotafeeimposed
378foraspecificprivilege,service,orbenefitconferred,exceptasdescribedasotherwiseunder
379thissubdivision,oranyobligationimposedonasellertocollectandtoremittothestateora
380politicalsubdivisionofthestateanygrossretailtax,salestax,orusetaximposedonabuyer
381bysuchagovernmentalentity.Thetermtaxshallnotincludeanyfranchisefeeorsimilarfee
382imposedorauthorizedundersections67.1830to67.1846orsection67.2689;Section622or
383653oftheCommunicationsActof1934,47U.S.C.Section542and47U.S.C.Section573;
384oranyotherfeerelatedtoobligationsoftelecommunicationscarriersunderthe
385CommunicationsActof1934,47U.S.C.Section151,etseq.,excepttotheextentthat:
386 a.Thefeeisnotimposedforthepurposeofrecoveringdirectcostsincurredbythe
387franchisingorothergovernmentalauthorityfromprovidingthespecificprivilege,service,or
388benefitconferredtothepayerofthefee;or
389 b.Thefeeisimposedfortheuseofapublicright-of-waybasedonapercentageofthe
390servicerevenue,andthefeeexceedstheincrementaldirectcostsincurredbythe
391governmentalauthorityassociatedwiththeprovisionofthatright-of-waytotheprovider
392ofinternetaccessservice.
393
394Nothinginthissubdivisionshallbeinterpretedasanexemptionfromtaxesdueongoodsor
395servicesthatweresubjecttotaxonJanuary1,2016;
396 (46)Allpurchasesbyacompanyofsolarphotovoltaicenergysystems,components
397usedtoconstructasolarphotovoltaicenergysystem,andallpurchasesofmaterialsand
398suppliesuseddirectlytoconstructormakeimprovementstosuchsystems,providedthatsuch
399systems:
400 (a)Aresoldorleasedtoanenduser;or
401 (b)Areusedtoproduce,collectandtransmitelectricityforresaleorretail;
402 (47)Allsalesofusedtangiblepersonalpropertypurchasedbyaconsumerfor
403useorconsumption,andnotforresale,forvaluableconsiderationdirectlyfromaseller
404atanauctionofusedtangibleproperty.Theterm"usedtangiblepersonalproperty"
405shallnotincludemotorvehicles,trailers,boats,oroutboardmotorspurchasedor
406acquiredforuseonthehighwaysorwatersofthisstatethatarerequiredtobetitled
407underthelawsofthestateofMissouri;
408 (48)(a)Allsalesofnecessarypersonalhygieneproductsandtoiletries.
409 (b)Asusedinthissubdivision,"necessarypersonalhygieneproductsand
410toiletries"meansgoods,merchandise,orproductsnecessaryforpersonalhygiene,
411health,safety,orcleanlinessofanindividualincluding,butnotlimitedto,feminine
412hygieneproducts,diapers,incontinenceproducts,toiletpaper,toothbrushes,toothpaste,
HB1029 25 413soap,shampoo,deodorant,antiperspirant,andothersimilarproductsnecessaryfor
414reasonablehygiene.
415 (c)Theterm"necessarypersonalhygieneproductsandtoiletries"shallnot
416includeluxuryorcosmeticpersonalcareitems.
417 3.Anyruling,agreement,orcontract,whetherwrittenororal,expressorimplied,
418betweenapersonandthisstate'sexecutivebranch,oranyotherstateagencyordepartment,
419stating,agreeing,orrulingthatsuchpersonisnotrequiredtocollectsalesandusetaxinthis
420statedespitethepresenceofawarehouse,distributioncenter,orfulfillmentcenterinthisstate
421thatisownedoroperatedbythepersonoranaffiliatedpersonshallbenullandvoidunlessit
422isspecificallyapprovedbyamajorityvoteofeachofthehousesofthegeneralassembly.For
423purposesofthissubsection,an"affiliatedperson"meansanypersonthatisamemberofthe
424samecontrolledgroupofcorporationsasdefinedinSection1563(a)oftheInternalRevenue
425Codeof1986,asamended,asthevendororanyotherentitythat,notwithstandingitsformof
426organization,bearsthesameownershiprelationshiptothevendorasacorporationthatisa
427memberofthesamecontrolledgroupofcorporationsasdefinedinSection1563(a)ofthe
428InternalRevenueCode,asamended.
144.615.Therearespecificallyexemptedfromthetaxesleviedinsections144.600to
2144.745:
3 (1)Property,thestorage,useorconsumptionofwhichthisstateisprohibitedfrom
4taxingpursuanttotheconstitutionorlawsoftheUnitedStatesorofthisstate;
5 (2)Property,thegrossreceiptsfromthesaleofwhicharerequiredtobeincludedin
6themeasureofthetaximposedpursuanttotheMissourisalestaxlaw;
7 (3)Tangiblepersonalproperty,thesaleorothertransferofwhich,ifmadeinthis
8state,wouldbeexemptfromornotsubjecttotheMissourisalestaxpursuanttotheprovisions
9ofsubsection2ofsection144.030;
10 (4)Motorvehicles,trailers,boats,andoutboardmotorssubjecttothetaximposedby
11section144.020;
12 (5)Tangiblepersonalpropertywhichhasbeensubjectedtoataxbyanyotherstatein
13thisrespecttoitssalesoruse;provided,ifsuchtaxislessthanthetaximposedbysections
14144.600to144.745,suchproperty,ifotherwisetaxable,shallbesubjecttoataxequaltothe
15differencebetweensuchtaxandthetaximposedbysections144.600to144.745;
16 (6)Tangiblepersonalpropertyheldbyprocessors,retailers,importers,manufacturers,
17wholesalers,orjobberssolelyforresaleintheregularcourseofbusiness;
18 (7)Personalandhouseholdeffectsandfarmmachineryusedwhileanindividualwas
19abonafideresidentofanotherstateandwhothereafterbecamearesidentofthisstate,or
20tangiblepersonalpropertybroughtintothestatebyanonresidentforhisownstorage,useor
21consumptionwhiletemporarilywithinthestate;
HB1029 26 22 (8)Tangiblepersonalpropertypurchasedbyaconsumerforuseor
23consumption,andnotforresale,forvaluableconsiderationdirectlyfromasellerat
24anauctionofusedtangibleproperty.Theterm"usedtangiblepersonalproperty"shall
25notincludemotorvehicles,trailers,boats,oroutboardmotorspurchasedoracquired
26foruseonthehighwaysorwatersofthisstatethatarerequiredtobetitledunderthe
27lawsofthestateofMissouri.
✔
HB1029 27