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Missouri House Bill HB1029

Missouri 2025 Regular Session

Missouri House Bill HB1029 Compare Versions

Only one version of the bill is available at this time.
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11 FIRSTREGULARSESSION
22 HOUSEBILLNO.1029
33 103RDGENERALASSEMBLY
44 INTRODUCEDBYREPRESENTATIVEFOUNTAINHENDERSON.
55 1553H.01I JOSEPHENGLER,ChiefClerk
66 ANACT
77 Torepealsections67.782,67.783,67.785,67.1009,67.1360,94.838,144.014,144.030,and
88 144.615,RSMo,andtoenactinlieuthereoftennewsectionsrelatingtosalestaxes.
99 BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows:
1010 SectionA.Sections67.782,67.783,67.785,67.1009,67.1360,94.838,144.014,
1111 2144.030,and144.615,RSMo,arerepealedandtennewsectionsenactedinlieuthereof,tobe
1212 3knownassections67.782,67.783,67.785,67.1009,67.1013,67.1360,94.838,144.014,
1313 4144.030,and144.615,toreadasfollows:
1414 67.782.1.Thegoverningbodyofthefollowingcountiesmayimposeataxas
1515 2providedinthissection:
1616 3 (1)Anycounty[ofthethirdclasshavingapopulationof]withmorethan[ten
1717 4thousandandlessthanfifteenthousandand]ninethousandninehundredbutfewerthan
1818 5eleventhousandinhabitantsandwithacountyseatwithmorethanonethousandbut
1919 6fewerthanonethousandfivehundredinhabitants;or
2020 7 (2)Anycounty[ofthesecondclasshavingapopulationof]withmorethan[fifty-
2121 8eightthousandandlessthanseventythousandadjacenttosuchthirdclasscounty,both
2222 9countiesmakingupthesamejudicialcircuit,] eightythousandbutfewerthanonehundred
2323 10thousandinhabitantsandwithacountyseatwithmorethanthirteenthousandbut
2424 11fewerthanseventeenthousandinhabitants.
2525 12 2.Thegoverningbodyofanycountylistedinsubsection1ofthissectionmay
2626 13[jointly] imposeasalestax[throughouteachoftheirrespectivecounties] forpublic
2727 14recreationalpurposesincludingthefinancing,acquisition,construction,operation, and
2828 15maintenanceofrecreationalprojectsandprograms,butthesalestaxesauthorizedbythis
2929 EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis
3030 intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 16sectionshallnotbecomeeffectiveunlessthegoverningbodyof[each] suchcountysubmitsto
3131 17thevoters[oftheirrespectivecounties] aproposaltoauthorize[thecountiestoimpose] the
3232 18salestax.
3333 19 [2.]3.Theballotofsubmissionshallbeinsubstantiallythefollowingform:
3434 20 ShalltheCountyof______imposeasalestaxof______percent[in
3535 21 conjunctionwiththecountyof______] forthepurposeoffundingthe
3636 22 financing,acquisition,construction,operation, andmaintenanceof
3737 23 recreationalprojectsandprograms,includingtheacquisitionofland
3838 24 forsuchpurposes?
3939 25☐Yes☐No
4040 26
4141 27Ifa[separate] majorityofthevotescastontheproposalbythequalifiedvotersvotingthereon
4242 28[ineachcounty] areinfavoroftheproposal,[then] thetaxshallbeineffect[inboth
4343 29counties]. Ifamajorityofthevotescastbythequalifiedvotersvotingthereon[ineither
4444 30county] areopposedtotheproposal,[then] thegoverningbodyof[neither] thecountyshall
4545 31nothavepowertoimposethesalestax[authorizedbythissection] unlessoruntilthe
4646 32[governingbodyofthecountythathasnotapprovedthetaxshall] proposalisagain[have]
4747 33submitted[anotherproposaltoauthorizethegoverningbodytoimposethetax,]andthe
4848 34proposalisapprovedbyamajorityofthequalifiedvotersvotingthereoninthatcounty.
4949 35 [3.]4.Thesalestaxmaybeimposedatarateofonepercentonthereceiptsfromthe
5050 36saleatretailofalltangiblepersonalpropertyortaxableserviceatretailwithinthecounty
5151 37adoptingsuchtax,ifsuchpropertyandservicesaresubjecttotaxationbythestateof
5252 38Missouriundertheprovisionsofsections144.010to144.525.
5353 39 [4.]5.Allsalestaxescollectedbythedirectorofrevenueunderthissectiononbehalf
5454 40ofanycounty,lessonepercentforthecostofcollection,whichshallbedepositedinthe
5555 41state'sgeneralrevenuefundafterpaymentofpremiumsforsuretybondsasprovidedin
5656 42section32.087,shallbedepositedwiththestatetreasurerinaspecialtrustfund,whichis
5757 43herebycreated,tobeknownasthe"CountyRecreationSalesTaxTrustFund".Themoneys
5858 44inthecountyrecreationsalestaxtrustfundshallnotbedeemedtobestatefundsandshallnot
5959 45becommingledwithanyfundsofthestate.Thedirectorofrevenueshallkeepaccurate
6060 46recordsoftheamountofmoneyinthetrustfundwhichwascollectedineachcounty
6161 47imposingasalestaxunderthissection,andtherecordsshallbeopentotheinspectionof
6262 48officersofeachcountyandthegeneralpublic.Notlaterthanthetenthdayofeachmonth,the
6363 49directorofrevenueshalldistributeallmoneysdepositedinthetrustfundduringthepreceding
6464 50monthbydistributingtothecountytreasurer,orsuchotherofficerasmaybedesignatedby
6565 51thecountyordinanceororder,ofeachcountyimposingthetaxauthorizedbythissection,the
6666 52sum,ascertifiedbythedirectorofrevenue,duethecounty.
6767 HB1029 2 53 [5.]6.Thedirectorofrevenuemayauthorizethestatetreasurertomakerefundsfrom
6868 54theamountsinthetrustfundandcreditedtoanycountyforerroneouspaymentsand
6969 55overpaymentsmade,andmayredeemdishonoredchecksanddraftsdepositedtothecreditof
7070 56suchcounties.Eachcountyshallnotifythedirectorofrevenueatleastninetydayspriorto
7171 57theeffectivedateoftheexpirationofthesalestaxauthorizedbythissectionandthedirector
7272 58ofrevenuemayorderretentioninthetrustfund,foraperiodofoneyear,oftwopercentofthe
7373 59amountcollectedafterreceiptofsuchnoticetocoverpossiblerefundsoroverpaymentof
7474 60suchtaxandtoredeemdishonoredchecksanddraftsdepositedtothecreditofsuchaccounts.
7575 61Afteroneyearhaselapsedafterthedateofexpirationofthetaxauthorizedbythissectionin
7676 62suchcounty,thedirectorofrevenueshallremitthebalanceintheaccounttothecountyand
7777 63closetheaccountofthatcounty.Thedirectorofrevenueshallnotifyeachcountyofeach
7878 64instanceofanyamountrefundedoranycheckredeemedfromreceiptsduethecounty.
7979 65 [6.]7.Thetaxauthorizedbythissectionmaybeimposed,inaccordancewiththis
8080 66section,byacountyinadditiontoorinlieuofthetaxauthorizedbysections67.750to
8181 6767.780.
8282 68 [7.]8.Anycountyimposingasalestaxpursuanttotheprovisionsofthissectionmay
8383 69contractwiththeauthorityofanyothercountyorwithanycityorpoliticalsubdivisionforthe
8484 70financing,acquisition,operation,construction,maintenance,orutilizationofanyrecreation
8585 71facilityorprojectorprogramfundedinwholeorinpartfromrevenuesderivedfromthetax
8686 72leviedpursuanttotheprovisionsofthissection.
8787 73 [8.]9.Thesalestaximposedpursuanttotheprovisionsofthissectionshallexpire
8888 74twenty-fiveyearsfromtheeffectivedatethereofunlessanextensionofthetaxissubmittedto
8989 75andapprovedbythevotersineachcountyinthemannerprovidedinthissection.Each
9090 76extensionofthesalestaxshallbeforaperiodoftenyears.
9191 77 [9.]10.Thegoverningbodyofeachofthecountiesimposingasalestaxunderthe
9292 78provisionsofthissectionmaycooperatewiththegoverningbodyofanycountyorother
9393 79politicalsubdivisionofthisstateincarryingouttheprovisionsofthissection,andmay
9494 80establishandconductjointlyasystemofpublicrecreation.Therespectivegoverningbodies
9595 81administeringprogramsjointlymayprovidebyagreementamongthemselvesforallmatters
9696 82connectedwiththeprogramsanddeterminewhatitemsofcostandexpenseshallbepaidby
9797 83each.
9898 84 [10.]11.Theprovisionsofthissectionshallnotinanywayrepeal,affect, orlimitthe
9999 85powersgrantedtoanycountytoestablish,maintain, andconductparksandotherrecreational
100100 86groundsforpublicrecreation.
101101 87 [11.]12.Exceptasmodifiedinthissection,allprovisionsofsections32.085and
102102 8832.087shallapplytothetaximposedunderthissection.
103103 HB1029 3 67.783.1.Thereisherebycreatedwithin[anycountyofthethirdclasshavinga
104104 2populationofmorethantenthousandandlessthanfifteenthousandandanycountyofthe
105105 3secondclasshavingapopulationofmorethanfifty-eightthousandandlessthanseventy
106106 4thousandadjacenttosuchthirdclasscounty,bothcountiesmakingupthesamejudicial
107107 5circuit,] thecountiesdescribedundersubsection1ofsection67.782ajointcounty
108108 6recreationallakeauthority,whichshallbeabodycorporateandpoliticandapolitical
109109 7subdivisionofthisstate.
110110 8 2.Subjecttothelimitationsinsection67.788,theauthoritymayexerciseitspowers
111111 9overthereservoirareaencompassinganyrecreationallakeandwithinfivethousandfeetof
112112 10theconservationstoragelevelofanyrecreationallakeconstructedortobeconstructedbythe
113113 11authoritypursuanttosections67.781to67.790.
114114 12 3.Itshallbethepurposeofeachauthoritytopromotethegeneralwelfare,topromote
115115 13recreationandtoencourageprivatecapitalinvestmentthroughtheconstruction,operation,
116116 14andmaintenanceofarecreationallakeandrelatedimprovementstobelocated[jointlyinthe
117117 15secondclasscountyandthethirdclasscounty] inthecountiesdescribedundersubsection
118118 161ofsection67.782.
119119 17 4.Theincomeoftheauthorityandallpropertyatanytimeownedbytheauthority
120120 18shallbeexemptfromalltaxationoranyassessmentswhatsoevertothestateorofany
121121 19politicalsubdivision,municipality, orothergovernmentalagencythereof.
122122 20 5.Nocountyinwhichanauthorityisorganizedshallbeheldliableinconnection
123123 21withtheconstruction,operation, ormaintenanceofanyprojectorprogramundertaken
124124 22pursuanttosections67.781to67.790,includinganyactionstakenbytheauthorityin
125125 23connectionwithanyprojectorprogramundertakenpursuanttosections67.781to67.790.
126126 67.785.1.Theauthorityshallconsistofninemembers,appointedorelectedas
127127 2follows:
128128 3 (1)Withinthirtydaysafterapprovalbythevotersofthesalestaxauthorizedin
129129 4section67.782,thecountycommissionof[thesecondclass] acountydescribedunder
130130 5subdivision(2)ofsubsection1ofsection67.782shallinitiallyappointsixmemberstothe
131131 6authority,withthetermsofmembersstaggeredsuchthatthetermsoftwomembers[each
132132 7expiringonDecember31,1992,December31,1994,andDecember31,1996] expireon
133133 8Decemberthirty-firstofeacheven-numberedyear. Thecountycommissionof[thethird
134134 9class] acountydescribedundersubdivision(1)ofsubsection1ofsection67.782shall
135135 10initiallyappointthreememberstotheauthority,withthetermsofmembersstaggeredsuch
136136 11thatthetermofonemember[eachexpiringonDecember31,1992,December31,1994,and
137137 12December31,1996] expiresonDecemberthirty-firstofeacheven-numberedyear;
138138 HB1029 4 13 (2)Asthetermofeachinitialmemberexpires,newmembersshallbeelectedfrom
139139 14eachcounty.Eachelectedmembershallserveasix-yeartermanduntil[his]themember's
140140 15successorisdulyelectedandqualified.
141141 16 2.Aperson,tobequalifiedtoserveasamember,shallbeavoterofthestateformore
142142 17thanfiveyearspriorto[his]themember'selectionorappointment,shallbearesidentinthe
143143 18countywhich[he]thememberwillrepresentformorethanfiveyearsandshallbeoverthe
144144 19ageoftwenty-fiveyears.Ifanymembermovesoutsidethecountyfromwhich[he]the
145145 20memberwasappointedorelected,[his]themember'sseatshallbedeemedvacantanda
146146 21newmembershallbeappointedbythecountycommissionofsuchcountytocomplete[his]
147147 22theunexpiredterm.
148148 23 3.Apersondesiringtobecomeacandidatefortheauthorityshallpaythesumoffive
149149 24dollarsasafilingfeetothetreasurerofthecountyinwhich[he]thepersonresides,andshall
150150 25filewiththeelectionauthorityastatementunderoaththat[he]thepersonpossessesallofthe
151151 26qualificationssetoutinsections67.781to67.790foramemberoftheauthority.Thereafter,
152152 27[he]suchpersonshallhave[his]suchperson'snameplacedontheballotasacandidate.
153153 28 4.Ifsixormorepersonsfrom[thesecondclass] acountydescribedunder
154154 29subdivision(2)ofsubsection1ofsection67.782fileascandidates,aprimaryelectionshall
155155 30beheldinAugust,andthefourcandidateswhoreceivethemostvotesshallbecandidatesat
156156 31thegeneralelection.Iftwoormorecandidatesreceiveanequalnumberofvotes,andifthat
157157 32numberofvoteswouldotherwisequalifyeachtiedcandidateforapositiononthegeneral
158158 33electionballot,allsuchtiedcandidatesshallbeincludedonthegeneralelectionballot.The
159159 34twocandidates[fromthesecondclasscounty] receivingthemostvotesinthegeneralelection
160160 35shallbedeclaredthewinners.
161161 36 5.Iffourormorepersonsfrom[thethirdclass] acountydescribedunder
162162 37subdivision(1)ofsubsection1ofsection67.782fileascandidates,aprimaryelectionshall
163163 38beheldinAugust,andthetwocandidateswhoreceivethemostvotesshallbecandidatesat
164164 39thegeneralelection.Iftwoormorecandidatesreceiveanequalnumberofvotes,andifthat
165165 40numberofvoteswouldotherwisequalifyeachtiedcandidateforapositiononthegeneral
166166 41electionballot,allsuchtiedcandidatesshallbeincludedonthegeneralelectionballot.The
167167 42candidate[fromthesecondclasscounty] receivingthemostvotesinthegeneralelectionshall
168168 43bedeclaredthewinner.
169169 67.1009.1.Thegoverningbodyofthefollowingcitiesmayimposeataxasprovided
170170 2inthissection:
171171 3 (1)Anycityofthefourthclassificationwithmorethaneighthundredthirtybutfewer
172172 4thanninehundredinhabitantsandlocatedinanycountywithacharterformofgovernment
173173 5andwithmorethanninehundredfiftythousandinhabitants;
174174 HB1029 5 6 (2)Anycityofthefourthclassificationwithmorethanfourthousandfiftybutfewer
175175 7thanfourthousandtwohundredinhabitantsandlocatedinanycountywithacharterformof
176176 8governmentandwithmorethanninehundredfiftythousandinhabitants;
177177 9 (3)Anycitywithmorethantwothousandsevenhundredbutfewerthanthree
178178 10thousandinhabitantsandlocatedinacountywithmorethanfiftythousandbutfewer
179179 11thansixtythousandinhabitantsandwithacountyseatwithmorethanseventeen
180180 12thousandbutfewerthantwenty-onethousandinhabitants;or
181181 13 (4)Anycitywithmorethanfortythousandbutfewerthanforty-sixthousand
182182 14inhabitantsandlocatedinacountywithmorethanfourhundredthousandbutfewer
183183 15thanfivehundredthousandinhabitants.
184184 16 2.Thegoverningbodyofanycitylistedinsubsection1ofthissectionmayimposea
185185 17taxonthechargesforallsleepingroomspaidbythetransientguestsofhotelsormotels
186186 18situatedinthecity,whichshallbenotmorethansix-tenthsofonepercentperoccupiedroom
187187 19pernight[, exceptthat]forcitiesdescribedundersubdivision(1)or(2)ofsubsection1of
188188 20thissectionandnotmorethansixpercentperoccupiedroompernightforcities
189189 21describedundersubdivision(3)ofsubsection1ofthissection.Suchtaxshallnotbecome
190190 22effectiveunlessthegoverningbodyofthecityorcountysubmitstothevotersofthecityor
191191 23countyatastategeneralorprimaryelectionaproposaltoauthorizethegoverningbodyofthe
192192 24citytoimposeataxpursuanttothissection.Thetaxauthorizedbythissectionshallbein
193193 25additiontothechargeforthesleepingroomandshallbeinadditiontoanyandalltaxes
194194 26imposedbylaw.Suchtaxshallbestatedseparatelyfromallotherchargesandtaxes.For
195195 27citiesdescribedundersubdivision(3)ofsubsection1ofthissection,therevenueofthe
196196 28taxshallbeusedonlyforthepurposesofpromotingtourism,promotingeconomic
197197 29development,andpromotingtheretentionandgrowthofanymilitarybasenearthecity.
198198 30 3.Theballotofsubmissionforanytaxauthorizedinthissectionshallbein
199199 31substantiallythefollowingform:
200200 32 Shall(insertthenameofthecity)imposeataxonthechargesforall
201201 33 sleepingroomspaidbythetransientguestsofhotelsandmotels
202202 34 situatedin(nameofcity)atarateof(insertproposedrate[ofpercent
203203 35 uptosix-tenthsofonepercent]) forthepurposeofpromoting
204204 36 tourism,promotingeconomicdevelopment,andpromoting
205205 37 retentionandgrowthof(insertnameofmilitarybase)?
206206 38☐Yes☐No
207207 39
208208 40Ifamajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonarein
209209 41favorofthequestion,thenthetaxshallbecomeeffectiveonthefirstdayofthesecond
210210 42calendarquarterfollowingthecalendarquarterinwhichtheelectionwasheld.Ifamajority
211211 HB1029 6 43ofthevotescastonthequestionbythequalifiedvotersvotingthereonareopposedtothe
212212 44question,thenthetaxshallnotbecomeeffectiveunlessanduntilthequestionisresubmitted
213213 45underthissectiontothequalifiedvotersandsuchquestionisapprovedbyamajorityofthe
214214 46qualifiedvotersvotingonthequestion.
215215 47 4.Asusedinthissection,"transientguests"meansapersonorpersonswhooccupya
216216 48roomorroomsinahotelormotelforthirty-onedaysorlessduringanycalendarquarter.
217217 67.1013.1.Thegoverningbodyofanycitywithmorethantenthousandbut
218218 2fewerthaneleventhousandinhabitantsandthatisthecountyseatofacountywithmore
219219 3thanonehundredthousandbutfewerthanonehundredtwentythousandinhabitants
220220 4mayimposeataxasprovidedinthissection.
221221 5 2.Thegoverningbodyofanycitydescribedinsubsection1ofthissectionmay
222222 6imposeataxonthechargesforallsleepingroomspaidbythetransientguestsofhotels
223223 7ormotelssituatedinthecityoraportionthereof,whichshallbenotmorethansix
224224 8percentperoccupiedroompernight.Suchtaxshallnotbecomeeffectiveunlessthe
225225 9governingbodyofthecitysubmitstothevotersofthecityatastate,municipal,general,
226226 10orprimaryelectionaproposaltoauthorizethegoverningbodyofthecitytoimposethe
227227 11taxunderthissection.Thetaxauthorizedbythissectionshallbeinadditiontothe
228228 12chargeforthesleepingroomandshallbeinadditiontoanyandallothertaxes.Such
229229 13taxshallbestatedseparatelyfromallotherchargesandtaxes.
230230 14 3.(1)Thequestionsubmittedforthetaxauthorizedinthissectionshallbein
231231 15substantiallythefollowingform:"Shall______(insertcityname)imposeataxonthe
232232 16chargesforallsleepingroomspaidbythetransientguestsofhotelsandmotelssituated
233233 17in______(insertcityname)atarateof______(insertpercentage)percent?".
234234 18 (2)Ifamajorityofthevotescastonthequestionbythequalifiedvotersvoting
235235 19thereonareinfavorofthequestion,thetaxshallbecomeeffectiveonthefirstdayofthe
236236 20secondcalendarquarterfollowingthecalendarquarterinwhichtheelectionwasheld.
237237 21Ifamajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonare
238238 22opposedtothequestion,thetaxshallnotbecomeeffectiveunlessanduntilthequestion
239239 23isresubmittedunderthissectiontothequalifiedvotersofthecityandsuchquestionis
240240 24approvedbyamajorityofthequalifiedvotersofthecityvotingonthequestion.
241241 25 4.Asusedinthissection,"transientguests"meansapersonorpersonswho
242242 26occupyaroomorroomsinahotelormotelforthirty-onedaysorlessduringany
243243 27calendarquarter.
244244 67.1360.1.Thegoverningbodyofthefollowingcitiesandcountiesmayimposea
245245 2taxasprovidedinthissection:
246246 3 (1)Acitywithapopulationofmorethanseventhousandandlessthanseven
247247 4thousandfivehundred;
248248 HB1029 7 5 (2)Acountywithapopulationofoverninethousandsixhundredandlessthan
249249 6twelvethousandwhichhasatotalassessedvaluationofatleastsixty-threemilliondollars,if
250250 7thecountysubmitstheissuetothevotersofsuchcountypriortoJanuary1,2003;
251251 8 (3)Athirdclasscitywhichisthecountyseatofacountyofthethirdclassification
252252 9withoutatownshipformofgovernmentwithapopulationofatleasttwenty-fivethousandbut
253253 10notmorethanthirtythousandinhabitants;
254254 11 (4)Anyfourthclasscityhaving,accordingtothelastfederaldecennialcensus,a
255255 12populationofmorethanonethousandeighthundredfiftyinhabitantsbutlessthanone
256256 13thousandninehundredfiftyinhabitantsinacountyofthefirstclassificationwithacharter
257257 14formofgovernmentandhavingapopulationofgreaterthansixhundredthousandbutless
258258 15thanninehundredthousandinhabitants;
259259 16 (5)Anycityhavingapopulationofmorethanthreethousandbutlessthaneight
260260 17thousandinhabitantsinacountyofthefourthclassificationhavingapopulationofgreater
261261 18thanforty-eightthousandinhabitants;
262262 19 (6)Anycityhavingapopulationoflessthantwohundredfiftyinhabitantsinacounty
263263 20ofthefourthclassificationhavingapopulationofgreaterthanforty-eightthousand
264264 21inhabitants;
265265 22 (7)Anyfourthclasscityhavingapopulationofmorethantwothousandfivehundred
266266 23butlessthanthreethousandinhabitantsinacountyofthethirdclassificationhavinga
267267 24populationofmorethantwenty-fivethousandbutlessthantwenty-seventhousand
268268 25inhabitants;
269269 26 (8)Anythirdclasscitywithapopulationofmorethanthreethousandtwohundred
270270 27butlessthanthreethousandthreehundredlocatedinacountyofthethirdclassification
271271 28havingapopulationofmorethanthirty-fivethousandbutlessthanthirty-sixthousand;
272272 29 (9)Anycountyofthesecondclassificationwithoutatownshipformofgovernment
273273 30andapopulationoflessthanthirtythousand;
274274 31 (10)Anycityofthefourthclassinacountyofthesecondclassificationwithouta
275275 32townshipformofgovernmentandapopulationoflessthanthirtythousand;
276276 33 (11)Anycountyofthethirdclassificationwithatownshipformofgovernmentanda
277277 34populationofatleasttwenty-eightthousandbutnotmorethanthirtythousand;
278278 35 (12)Anycityofthefourthclasswithapopulationofmorethanonethousandeight
279279 36hundredbutlessthantwothousandinacountyofthethirdclassificationwithatownship
280280 37formofgovernmentandapopulationofatleasttwenty-eightthousandbutnotmorethan
281281 38thirtythousand;
282282 39 (13)Anycityofthethirdclasswithapopulationofmorethanseventhousandtwo
283283 40hundredbutlessthanseventhousandfivehundredwithinacountyofthethirdclassification
284284 41withapopulationofmorethantwenty-onethousandbutlessthantwenty-threethousand;
285285 HB1029 8 42 (14)Anyfourthclasscityhavingapopulationofmorethantwothousandeight
286286 43hundredbutlessthanthreethousandonehundredinhabitantsinacountyofthethird
287287 44classificationwithatownshipformofgovernmenthavingapopulationofmorethaneight
288288 45thousandfourhundredbutlessthanninethousandinhabitants;
289289 46 (15)Anyfourthclasscitywithapopulationofmorethanfourhundredseventybut
290290 47lessthanfivehundredtwentyinhabitantslocatedinacountyofthethirdclassificationwitha
291291 48populationofmorethanfifteenthousandninehundredbutlessthansixteenthousand
292292 49inhabitants;
293293 50 (16)Anythirdclasscitywithapopulationofmorethanthreethousandeighthundred
294294 51butlessthanfourthousandinhabitantslocatedinacountyofthethirdclassificationwitha
295295 52populationofmorethanfifteenthousandninehundredbutlessthansixteenthousand
296296 53inhabitants;
297297 54 (17)Anyfourthclasscitywithapopulationofmorethanfourthousandthreehundred
298298 55butlessthanfourthousandfivehundredinhabitantslocatedinacountyofthethird
299299 56classificationwithoutatownshipformofgovernmentwithapopulationgreaterthansixteen
300300 57thousandbutlessthansixteenthousandtwohundredinhabitants;
301301 58 (18)Anyfourthclasscitywithapopulationofmorethantwothousandfourhundred
302302 59butlessthantwothousandsixhundredinhabitantslocatedinacountyofthefirst
303303 60classificationwithoutacharterformofgovernmentwithapopulationofmorethanfifty-five
304304 61thousandbutlessthansixtythousandinhabitants;
305305 62 (19)Anyfourthclasscitywithapopulationofmorethantwothousandfivehundred
306306 63butlessthantwothousandsixhundredinhabitantslocatedinacountyofthethird
307307 64classificationwithapopulationofmorethannineteenthousandonehundredbutlessthan
308308 65nineteenthousandtwohundredinhabitants;
309309 66 (20)Anycountyofthethirdclassificationwithoutatownshipformofgovernment
310310 67withapopulationgreaterthansixteenthousandbutlessthansixteenthousandtwohundred
311311 68inhabitants;
312312 69 (21)Anycountyofthesecondclassificationwithapopulationofmorethanforty-
313313 70fourthousandbutlessthanfiftythousandinhabitants;
314314 71 (22)Anythirdclasscitywithapopulationofmorethanninethousandfivehundred
315315 72butlessthanninethousandsevenhundredinhabitantslocatedinacountyofthefirst
316316 73classificationwithoutacharterformofgovernmentandwithapopulationofmorethanone
317317 74hundredninety-eightthousandbutlessthanonehundredninety-eightthousandtwohundred
318318 75inhabitants;
319319 76 (23)Anycityofthefourthclassificationwithmorethanfivethousandtwohundred
320320 77butlessthanfivethousandthreehundredinhabitantslocatedinacountyofthethird
321321 HB1029 9 78classificationwithoutatownshipformofgovernmentandwithmorethantwenty-four
322322 79thousandfivehundredbutlessthantwenty-fourthousandsixhundredinhabitants;
323323 80 (24)Anythirdclasscitywithapopulationofmorethannineteenthousandnine
324324 81hundredbutlessthantwentythousandinacountyofthefirstclassificationwithoutacharter
325325 82formofgovernmentandwithapopulationofmorethanonehundredninety-eightthousand
326326 83butlessthanonehundredninety-eightthousandtwohundredinhabitants;
327327 84 (25)Anycityofthefourthclassificationwithmorethantwothousandsixhundred
328328 85butlessthantwothousandsevenhundredinhabitantslocatedinanycountyofthethird
329329 86classificationwithoutatownshipformofgovernmentandwithmorethanfifteenthousand
330330 87threehundredbutlessthanfifteenthousandfourhundredinhabitants;
331331 88 (26)Anycountyofthethirdclassificationwithoutatownshipformofgovernment
332332 89andwithmorethanfourteenthousandninehundredbutlessthanfifteenthousandinhabitants;
333333 90 (27)Anycityofthefourthclassificationwithmorethanfivethousandfourhundred
334334 91butfewerthanfivethousandfivehundredinhabitantsandlocatedinmorethanonecounty;
335335 92 (28)Anycityofthefourthclassificationwithmorethansixthousandthreehundred
336336 93butfewerthansixthousandfivehundredinhabitantsandlocatedinmorethanonecounty
337337 94throughthecreationofatourismdistrictwhichmayinclude,inadditiontothegeographic
338338 95areaofsuchcity,theareaencompassedbytheportionoftheschooldistrict,locatedwithina
339339 96countyofthefirstclassificationwithmorethanninety-threethousandeighthundredbut
340340 97fewerthanninety-threethousandninehundredinhabitants,havinganaveragedaily
341341 98attendanceforschoolyear2005-06betweenonethousandeighthundredandonethousand
342342 99ninehundred;
343343 100 (29)Anycityofthefourthclassificationwithmorethanseventhousandseven
344344 101hundredbutlessthanseventhousandeighthundredinhabitantslocatedinacountyofthefirst
345345 102classificationwithmorethanninety-threethousandeighthundredbutlessthanninety-three
346346 103thousandninehundredinhabitants;
347347 104 (30)Anycityofthefourthclassificationwithmorethantwothousandninehundred
348348 105butlessthanthreethousandinhabitantslocatedinacountyofthefirstclassificationwith
349349 106morethanseventy-threethousandsevenhundredbutlessthanseventy-threethousandeight
350350 107hundredinhabitants;
351351 108 (31)Anycityofthethirdclassificationwithmorethanninethousandthreehundred
352352 109butlessthanninethousandfourhundredinhabitants;
353353 110 (32)Anycityofthefourthclassificationwithmorethanthreethousandeighthundred
354354 111butfewerthanthreethousandninehundredinhabitantsandlocatedinanycountyofthefirst
355355 112classificationwithmorethanthirty-ninethousandsevenhundredbutfewerthanthirty-nine
356356 113thousandeighthundredinhabitants;
357357 HB1029 10 114 (33)Anycityofthefourthclassificationwithmorethanonethousandeighthundred
358358 115butfewerthanonethousandninehundredinhabitantsandlocatedinanycountyofthefirst
359359 116classificationwithmorethanonehundredthirty-fivethousandfourhundredbutfewerthan
360360 117onehundredthirty-fivethousandfivehundredinhabitants;
361361 118 (34)Anycountyofthethirdclassificationwithoutatownshipformofgovernment
362362 119andwithmorethantwelvethousandonehundredbutfewerthantwelvethousandtwo
363363 120hundredinhabitants;
364364 121 (35)Anycityofthefourthclassificationwithmorethanthreethousandeighthundred
365365 122butfewerthanfourthousandinhabitantsandlocatedinmorethanonecounty;provided,
366366 123however,thatmotelsownedbynot-for-profitorganizationsareexempt;
367367 124 (36)Anycityofthefourthclassificationwithmorethanfivethousandbutfewerthan
368368 125fivethousandfivehundredinhabitantsandlocatedinanycountywithacharterformof
369369 126governmentandwithmorethantwohundredthousandbutfewerthanthreehundredfifty
370370 127thousandinhabitants;[or]
371371 128 (37)Anycitywithmorethanfourthousandbutfewerthanfivethousandfivehundred
372372 129inhabitantsandlocatedinanycountyofthefourthclassificationwithmorethanthirty
373373 130thousandbutfewerthanforty-twothousandinhabitants; or
374374 131 (38)Anycitywithmorethaneightthousandbutfewerthanninethousand
375375 132inhabitantsandpartiallylocatedinacountywithmorethannineteenthousandbut
376376 133fewerthantwenty-twothousandinhabitants.
377377 134 2.Thegoverningbodyofanycityorcountylistedinsubsection1ofthissectionmay
378378 135imposeataxonthechargesforallsleepingroomspaidbythetransientguestsofhotels,
379379 136motels,bedandbreakfastinns,andcampgroundsandanydockingfacilitythatrentsslipsto
380380 137recreationalboatsthatareusedbytransientsforsleeping,whichshallbeatleasttwopercent
381381 138butnotmorethanfivepercentperoccupiedroompernight,exceptthatsuchtaxshallnot
382382 139becomeeffectiveunlessthegoverningbodyofthecityorcountysubmitstothevotersofthe
383383 140cityorcountyatastategeneral,primary,orspecialelection,aproposaltoauthorizethe
384384 141governingbodyofthecityorcountytoimposeataxpursuanttotheprovisionsofthissection
385385 142andsection67.1362.Thetaxauthorizedbythissectionandsection67.1362shallbein
386386 143additiontoanychargepaidtotheowneroroperatorandshallbeinadditiontoanyandall
387387 144taxesimposedbylawandtheproceedsofsuchtaxshallbeusedbythecityorcountysolely
388388 145forfundingthepromotionoftourism.Suchtaxshallbestatedseparatelyfromallother
389389 146chargesandtaxes.
390390 94.838.1.Asusedinthissection,thefollowingtermsmean:
391391 2 (1)"Food",allarticlescommonlyusedforfoodordrink,includingalcoholic
392392 3beverages,theprovisionsofchapter311notwithstanding;
393393 HB1029 11 4 (2)"Foodestablishment",anycafe,cafeteria,lunchroom,orrestaurantwhichsells
394394 5foodatretail;
395395 6 (3)"Municipality",any[villageorfourthclasscitywithmorethantwohundredbut
396396 7lessthanthreehundredinhabitantsandlocatedinanycountyofthethirdclassificationwitha
397397 8townshipformofgovernmentandwithmorethantwelvethousandfivehundredbutlessthan
398398 9twelvethousandsixhundredinhabitants] citywithmorethanonehundredsixty-fivebut
399399 10fewerthanonehundredeighty-fiveinhabitantsandlocatedinacountywithmorethan
400400 11eleventhousandbutfewerthantwelvethousandfivehundredinhabitantsandwitha
401401 12countyseatwithmorethanfourthousandbutfewerthanfivethousandinhabitants;
402402 13 (4)"Transientguest",apersonorpersonswhooccupyaroomorroomsinahotelor
403403 14motelforthirty-onedaysorlessduringanycalendarquarter.
404404 15 2.(1)Thegoverningbodyofanymunicipalitymayimpose,byorderorordinance:
405405 16 [(1)](a)Atax,nottoexceedsixpercentperroompernight,onthechargesforall
406406 17sleepingroomspaidbythetransientguestsofhotelsormotelssituatedinthemunicipalityor
407407 18aportionthereof;and
408408 19 [(2)](b)Atax,nottoexceed[two]sixpercent,onthegrossreceiptsderivedfromthe
409409 20retailsalesoffoodbyeverypersonoperatingafoodestablishmentinthemunicipality.
410410 21 (2)Thetaxesshallbeimposed[solely] for[thepurposeoffundingtheconstruction,
411411 22maintenance,andoperationofcapitalimprovements] generalrevenuepurposes. Theorder
412412 23orordinanceshallnotbecomeeffectiveunlessthegoverningbodyofthemunicipality
413413 24submitstothevotersofthemunicipalityatastategeneralorprimaryelectionaproposalto
414414 25authorizethegoverningbodyofthemunicipalitytoimposetaxesunderthissection.The
415415 26taxesauthorizedinthissectionshallbeinadditiontothechargeforthesleepingroom,the
416416 27retailsalesoffoodatafoodestablishment,andallothertaxesimposedbylaw,andshallbe
417417 28statedseparatelyfromallotherchargesandtaxes.
418418 29 3.Theballotofsubmissionforthetaxesauthorizedinthissectionshallbein
419419 30substantiallythefollowingform:
420420 31 Shall______(insertthenameofthemunicipality)imposeataxonthe
421421 32 chargesforallretailsalesoffoodatafoodestablishmentsituatedin__
422422 33 ____(nameofmunicipality)atarateof______(insertrateofpercent)
423423 34 percent,andforallsleepingroomspaidbythetransientguestsof
424424 35 hotelsandmotelssituatedin______(nameofmunicipality)atarateof
425425 36 ______(insertrateofpercent)percent,solelyforthepurposeof
426426 37 [fundingtheconstruction,maintenance,andoperationofcapital
427427 38 improvements] increasinggeneralrevenuefunds?
428428 39☐Yes☐No
429429 40
430430 HB1029 12 41Ifamajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonarein
431431 42favorofthequestion,thenthetaxesshallbecomeeffectiveonthefirstdayofthesecond
432432 43calendarquarterafterthedirectorofrevenuereceivesnoticeoftheadoptionofthetaxes.Ifa
433433 44majorityofthevotescastonthequestionbythequalifiedvotersvotingthereonareopposed
434434 45tothequestion,thenthetaxesshallnotbecomeeffectiveunlessanduntilthequestionis
435435 46resubmittedunderthissectiontothequalifiedvotersandsuchquestionisapprovedbya
436436 47majorityofthequalifiedvotersvotingonthequestion.
437437 48 4.Anytaxontheretailsalesoffoodimposedunderthissectionshallbeadministered,
438438 49collected,enforced,andoperatedasrequiredinsection32.087,andanytransientguesttax
439439 50imposedunderthissectionshallbeadministered,collected,enforced,andoperatedbythe
440440 51municipalityimposingthetax.Allrevenuegeneratedbythetaxshallbedepositedina
441441 52specialtrustfundandshallbeusedsolelyforthedesignatedpurposes.Ifthetaxisrepealed,
442442 53allfundsremaininginthespecialtrustfundshallcontinuetobeusedsolelyforthedesignated
443443 54purposes.Anyfundsinthespecialtrustfundwhicharenotneededforcurrentexpenditures
444444 55maybeinvestedinthesamemannerasotherfundsareinvested.Anyinterestandmoneys
445445 56earnedonsuchinvestmentsshallbecreditedtothefund.
446446 57 5.Oncetheinitialbonds,ifany,havebeensatisfied,thenthegoverningbodyofany
447447 58municipalitythathasadoptedthetaxesauthorizedinthissectionmaysubmitthequestionof
448448 59repealofthetaxestothevotersonanydateavailableforelectionsforthemunicipality.The
449449 60ballotofsubmissionshallbeinsubstantiallythefollowingform:
450450 61 Shall______(insertthenameofthemunicipality)repealthetaxes
451451 62 imposedattheratesof______(insertrateofpercent)and______
452452 63 (insertrateofpercent)percentforthepurposeof[fundingthe
453453 64 construction,maintenance,andoperationofcapitalimprovements]
454454 65 increasinggeneralrevenuefunds?
455455 66☐Yes☐No
456456 67
457457 68Ifamajorityofthevotescastontheproposalareinfavorofrepeal,thatrepealshallbecome
458458 69effectiveonDecemberthirty-firstofthecalendaryearinwhichsuchrepealwasapproved.If
459459 70amajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonareopposed
460460 71totherepeal,thenthetaxauthorizedinthissectionshallremaineffectiveuntilthequestionis
461461 72resubmittedunderthissectiontothequalifiedvoters,andtherepealisapprovedbyamajority
462462 73ofthequalifiedvotersvotingonthequestion.
463463 74 6.Oncetheinitialbonds,ifany,havebeensatisfied,then,wheneverthegoverning
464464 75bodyofanymunicipalitythathasadoptedthetaxesauthorizedinthissectionreceivesa
465465 76petition,signedbytenpercentoftheregisteredvotersofthemunicipalityvotinginthelast
466466 77gubernatorialelection,callingforanelectiontorepealthetaxesimposedunderthissection,
467467 HB1029 13 78thegoverningbodyshallsubmittothevotersofthemunicipalityaproposaltorepealthe
468468 79taxes.Ifamajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonare
469469 80infavoroftherepeal,thatrepealshallbecomeeffectiveonDecemberthirty-firstofthe
470470 81calendaryearinwhichsuchrepealwasapproved.Ifamajorityofthevotescastonthe
471471 82questionbythequalifiedvotersvotingthereonareopposedtotherepeal,thenthetaxshall
472472 83remaineffectiveuntilthequestionisresubmittedunderthissectiontothequalifiedvotersand
473473 84therepealisapprovedbyamajorityofthequalifiedvotersvotingonthequestion.
474474 144.014.1.Notwithstandingotherprovisionsoflawtothecontrary,beginning
475475 2October1,1997,andendingonDecember31,2025,thetaxleviedandimposedunderthis
476476 3chapteronallretailsalesoffoodshallbeattherateofonepercent.Therevenuederivedfrom
477477 4theonepercentratepursuanttothissectionshallbedepositedbythestatetreasurerinthe
478478 5schooldistricttrustfundandshallbedistributedasprovidedinsection144.701.
479479 6 2.Notwithstandinganyotherprovisionoflawtothecontrary,beginning
480480 7January1,2026,nostatesalesorusetax,localsalestaxasdefinedundersection32.085,
481481 8orlocalusetaxshallbeleviedorimposedonanyretailsaleoffoodinthisstate.
482482 9 3.Forthepurposesofthissection,theterm"food"shallincludeonlythoseproducts
483483 10andtypesoffoodforwhich[foodstamps] benefitsmayberedeemedpursuanttothe
484484 11provisionsofthe[FederalFoodStamp] SupplementalNutritionAssistanceProgramas
485485 12[contained] describedin7U.S.C.Section2012,asthatsectionnowreadsorasitmaybe
486486 13amendedhereafter,andshallincludefooddispensedbyorthroughvendingmachines.For
487487 14thepurposeofthissection,exceptforvendingmachinesales,theterm"food"shallnot
488488 15includefoodordrinksoldbyanyestablishmentwherethegrossreceiptsderivedfromthesale
489489 16offoodpreparedbysuchestablishmentforimmediateconsumptiononoroffthepremisesof
490490 17theestablishmentconstitutesmorethaneightypercentofthetotalgrossreceiptsofthat
491491 18establishment,regardlessofwhethersuchpreparedfoodisconsumedonthepremisesofthat
492492 19establishment,including,butnotlimitedto,salesoffoodbyanyrestaurant,fastfood
493493 20restaurant,delicatessen,eatinghouse,orcafé.
494494 144.030.1.Thereisherebyspecificallyexemptedfromtheprovisionsofsections
495495 2144.010to144.525andfromthecomputationofthetaxlevied,assessedorpayablepursuant
496496 3tosections144.010to144.525suchretailsalesasmaybemadeincommercebetweenthis
497497 4stateandanyotherstateoftheUnitedStates,orbetweenthisstateandanyforeigncountry,
498498 5andanyretailsalewhichthestateofMissouriisprohibitedfromtaxingpursuanttothe
499499 6ConstitutionorlawsoftheUnitedStatesofAmerica,andsuchretailsalesoftangible
500500 7personalpropertywhichthegeneralassemblyofthestateofMissouriisprohibitedfrom
501501 8taxingorfurthertaxingbytheconstitutionofthisstate.
502502 9 2.Therearealsospecificallyexemptedfromtheprovisionsofthelocalsalestaxlaw
503503 10asdefinedinsection32.085,section238.235,andsections144.010to144.525and144.600to
504504 HB1029 14 11144.761andfromthecomputationofthetaxlevied,assessedorpayablepursuanttothelocal
505505 12salestaxlawasdefinedinsection32.085,section238.235,andsections144.010to144.525
506506 13and144.600to144.745:
507507 14 (1)Motorfuelorspecialfuelsubjecttoanexcisetaxofthisstate,unlessallorpartof
508508 15suchexcisetaxisrefundedpursuanttosection142.824;oruponthesaleatretailoffueltobe
509509 16consumedinmanufacturingorcreatinggas,power,steam,electricalcurrentorinfurnishing
510510 17watertobesoldultimatelyatretail;orfeedforlivestockorpoultry;orgraintobeconverted
511511 18intofoodstuffswhicharetobesoldultimatelyinprocessedformatretail;orseed,limestone
512512 19orfertilizerwhichistobeusedforseeding,limingorfertilizingcropswhichwhenharvested
513513 20willbesoldatretailorwillbefedtolivestockorpoultrytobesoldultimatelyinprocessed
514514 21formatretail;economicpoisonsregisteredpursuanttotheprovisionsoftheMissouri
515515 22pesticideregistrationlaw,sections281.220to281.310,whicharetobeusedinconnection
516516 23withthegrowthorproductionofcrops,fruittreesororchardsappliedbefore,during,orafter
517517 24planting,thecropofwhichwhenharvestedwillbesoldatretailorwillbeconvertedinto
518518 25foodstuffswhicharetobesoldultimatelyinprocessedformatretail;
519519 26 (2)Materials,manufacturedgoods,machineryandpartswhichwhenusedin
520520 27manufacturing,processing,compounding,mining,producingorfabricatingbecomea
521521 28componentpartoringredientofthenewpersonalpropertyresultingfromsuch
522522 29manufacturing,processing,compounding,mining,producingorfabricatingandwhichnew
523523 30personalpropertyisintendedtobesoldultimatelyforfinaluseorconsumption;and
524524 31materials,includingwithoutlimitation,gasesandmanufacturedgoods,includingwithout
525525 32limitationslaggingmaterialsandfirebrick,whichareultimatelyconsumedinthe
526526 33manufacturingprocessbyblending,reactingorinteractingwithorbybecoming,inwhole
527527 34orinpart,componentpartsoringredientsofsteelproductsintendedtobesoldultimatelyfor
528528 35finaluseorconsumption;
529529 36 (3)Materials,replacementpartsandequipmentpurchasedforusedirectlyupon,and
530530 37fortherepairandmaintenanceormanufactureof,motorvehicles,watercraft,railroadrolling
531531 38stockoraircraftengagedascommoncarriersofpersonsorproperty;
532532 39 (4)Replacementmachinery,equipment,andpartsandthematerialsandsupplies
533533 40solelyrequiredfortheinstallationorconstructionofsuchreplacementmachinery,equipment,
534534 41andparts,useddirectlyinmanufacturing,mining,fabricatingorproducingaproductwhichis
535535 42intendedtobesoldultimatelyforfinaluseorconsumption;andmachineryandequipment,
536536 43andthematerialsandsuppliesrequiredsolelyfortheoperation,installationorconstructionof
537537 44suchmachineryandequipment,purchasedandusedtoestablishnew,ortoreplaceorexpand
538538 45existing,materialrecoveryprocessingplantsinthisstate.Forthepurposesofthis
539539 46subdivision,a"materialrecoveryprocessingplant"meansafacilitythathasasitsprimary
540540 47purposetherecoveryofmaterialsintoausableproductoradifferentformwhichisusedin
541541 HB1029 15 48producinganewproductandshallincludeafacilityorequipmentwhichareusedexclusively
542542 49forthecollectionofrecoveredmaterialsfordeliverytoamaterialrecoveryprocessingplant
543543 50butshallnotincludemotorvehiclesusedonhighways.Forpurposesofthissection,theterms
544544 51motorvehicleandhighwayshallhavethesamemeaningpursuanttosection301.010.Forthe
545545 52purposesofthissubdivision,subdivision(5)ofthissubsection,andsection144.054,aswell
546546 53asthedefinitioninsubdivision(9)ofsubsection1ofsection144.010,theterm"product"
547547 54includestelecommunicationsservicesandtheterm"manufacturing"shallincludethe
548548 55production,orproductionandtransmission,oftelecommunicationsservices.Thepreceding
549549 56sentencedoesnotmakeasubstantivechangeinthelawandisintendedtoclarifythattheterm
550550 57"manufacturing"hasincludedandcontinuestoincludetheproductionandtransmissionof
551551 58"telecommunicationsservices",asenactedinthissubdivisionandsubdivision(5)ofthis
552552 59subsection,aswellasthedefinitioninsubdivision(9)ofsubsection1ofsection144.010.
553553 60Theprecedingtwosentencesreaffirmlegislativeintentconsistentwiththeinterpretationof
554554 61thissubdivisionandsubdivision(5)ofthissubsectioninSouthwesternBellTel.Co.v.
555555 62DirectorofRevenue,78S.W.3d763(Mo.banc2002)andSouthwesternBellTel.Co.v.
556556 63DirectorofRevenue,182S.W.3d226(Mo.banc2005),andaccordinglyabrogatesthe
557557 64Missourisupremecourt'sinterpretationofthoseexemptionsinIBMCorporationv.Director
558558 65ofRevenue,491S.W.3d535(Mo.banc2016)totheextentinconsistentwiththissectionand
559559 66SouthwesternBellTel.Co.v.DirectorofRevenue,78S.W.3d763(Mo.banc2002)and
560560 67SouthwesternBellTel.Co.v.DirectorofRevenue,182S.W.3d226(Mo.banc2005).The
561561 68constructionandapplicationofthissubdivisionasexpressedbytheMissourisupremecourt
562562 69inDSTSystems,Inc.v.DirectorofRevenue,43S.W.3d799(Mo.banc2001);Southwestern
563563 70BellTel.Co.v.DirectorofRevenue,78S.W.3d763(Mo.banc2002);andSouthwesternBell
564564 71Tel.Co.v.DirectorofRevenue,182S.W.3d226(Mo.banc2005),isherebyaffirmed.
565565 72Materialrecoveryisnotthereuseofmaterialswithinamanufacturingprocessortheuseofa
566566 73productpreviouslyrecovered.Thematerialrecoveryprocessingplantshallqualifyunderthe
567567 74provisionsofthissectionregardlessofownershipofthematerialbeingrecovered;
568568 75 (5)Machineryandequipment,andpartsandthematerialsandsuppliessolely
569569 76requiredfortheinstallationorconstructionofsuchmachineryandequipment,purchasedand
570570 77usedtoestablishnewortoexpandexistingmanufacturing,miningorfabricatingplantsinthe
571571 78stateifsuchmachineryandequipmentisuseddirectlyinmanufacturing,miningor
572572 79fabricatingaproductwhichisintendedtobesoldultimatelyforfinaluseorconsumption.
573573 80TheconstructionandapplicationofthissubdivisionasexpressedbytheMissourisupreme
574574 81courtinDSTSystems,Inc.v.DirectorofRevenue,43S.W.3d799(Mo.banc2001);
575575 82SouthwesternBellTel.Co.v.DirectorofRevenue,78S.W.3d763(Mo.banc2002);and
576576 83SouthwesternBellTel.Co.v.DirectorofRevenue,182S.W.3d226(Mo.banc2005),is
577577 84herebyaffirmed;
578578 HB1029 16 85 (6)Tangiblepersonalpropertywhichisusedexclusivelyinthemanufacturing,
579579 86processing,modificationorassemblingofproductssoldtotheUnitedStatesgovernmentorto
580580 87anyagencyoftheUnitedStatesgovernment;
581581 88 (7)Animalsorpoultryusedforbreedingorfeedingpurposes,orcaptivewildlife;
582582 89 (8)Newsprint,ink,computers,photosensitivepaperandfilm,toner,printingplates
583583 90andothermachinery,equipment,replacementpartsandsuppliesusedinproducing
584584 91newspaperspublishedfordisseminationofnewstothegeneralpublic;
585585 92 (9)Therentalsoffilms,recordsoranytypeofsoundorpicturetranscriptionsfor
586586 93publiccommercialdisplay;
587587 94 (10)Pumpingmachineryandequipmentusedtopropelproductsdeliveredby
588588 95pipelinesengagedascommoncarriers;
589589 96 (11)Railroadrollingstockforuseintransportingpersonsorpropertyininterstate
590590 97commerceandmotorvehicleslicensedforagrossweightoftwenty-fourthousandpoundsor
591591 98moreortrailersusedbycommoncarriers,asdefinedinsection390.020,inthetransportation
592592 99ofpersonsorproperty;
593593 100 (12)Electricalenergyusedintheactualprimarymanufacture,processing,
594594 101compounding,miningorproducingofaproduct,orelectricalenergyusedintheactual
595595 102secondaryprocessingorfabricatingoftheproduct,oramaterialrecoveryprocessingplantas
596596 103definedinsubdivision(4)ofthissubsection,infacilitiesownedorleasedbythetaxpayer,if
597597 104thetotalcostofelectricalenergysousedexceedstenpercentofthetotalcostofproduction,
598598 105eitherprimaryorsecondary,exclusiveofthecostofelectricalenergysousedoriftheraw
599599 106materialsusedinsuchprocessingcontainatleasttwenty-fivepercentrecoveredmaterialsas
600600 107definedinsection260.200.Thereshallbearebuttablepresumptionthattherawmaterials
601601 108usedintheprimarymanufactureofautomobilescontainatleasttwenty-fivepercent
602602 109recoveredmaterials.Forpurposesofthissubdivision,"processing"meansanymodeof
603603 110treatment,actorseriesofactsperformeduponmaterialstotransformandreducethemtoa
604604 111differentstateorthing,includingtreatmentnecessarytomaintainorpreservesuchprocessing
605605 112bytheproducerattheproductionfacility;
606606 113 (13)Anodeswhichareusedorconsumedinmanufacturing,processing,
607607 114compounding,mining,producingorfabricatingandwhichhaveausefullifeoflessthan
608608 115oneyear;
609609 116 (14)Machinery,equipment,appliancesanddevicespurchasedorleasedandused
610610 117solelyforthepurposeofpreventing,abatingormonitoringairpollution,andmaterialsand
611611 118suppliessolelyrequiredfortheinstallation,constructionorreconstructionofsuchmachinery,
612612 119equipment,appliancesanddevices;
613613 120 (15)Machinery,equipment,appliancesanddevicespurchasedorleasedandused
614614 121solelyforthepurposeofpreventing,abatingormonitoringwaterpollution,andmaterialsand
615615 HB1029 17 122suppliessolelyrequiredfortheinstallation,constructionorreconstructionofsuchmachinery,
616616 123equipment,appliancesanddevices;
617617 124 (16)Tangiblepersonalpropertypurchasedbyaruralwaterdistrict;
618618 125 (17)Allamountspaidorchargedforadmissionorparticipationorotherfeespaidby
619619 126orotherchargestoindividualsinorforanyplaceofamusement,entertainmentorrecreation,
620620 127gamesorathleticevents,includingmuseums,fairs,zoosandplanetariums,ownedoroperated
621621 128byamunicipalityorotherpoliticalsubdivisionwherealltheproceedsderivedtherefrom
622622 129benefitthemunicipalityorotherpoliticalsubdivisionanddonotinuretoanyprivateperson,
623623 130firm,orcorporation,provided,however,thatamunicipalityorotherpoliticalsubdivisionmay
624624 131enterintorevenue-sharingagreementswithprivatepersons,firms,orcorporationsproviding
625625 132goodsorservices,includingmanagementservices,inorfortheplaceofamusement,
626626 133entertainmentorrecreation,gamesorathleticevents,andprovidedfurtherthatnothinginthis
627627 134subdivisionshallexemptfromtaxanyamountsretainedbyanyprivateperson,firm,or
628628 135corporationundersuchrevenue-sharingagreement;
629629 136 (18)Allsalesofinsulin,andallsales,rentals,repairs,andpartsofdurablemedical
630630 137equipment,prostheticdevices,andorthopedicdevicesasdefinedonJanuary1,1980,bythe
631631 138federalMedicareprogrampursuanttoTitleXVIIIoftheSocialSecurityActof1965,
632632 139includingtheitemsspecifiedinSection1862(a)(12)ofthatact,andalsospecifically
633633 140includinghearingaidsandhearingaidsuppliesandallsalesofdrugswhichmaybelegally
634634 141dispensedbyalicensedpharmacistonlyuponalawfulprescriptionofapractitionerlicensed
635635 142toadministerthoseitems,includingsamplesandmaterialsusedtomanufacturesamples
636636 143whichmaybedispensedbyapractitionerauthorizedtodispensesuchsamplesandallsalesor
637637 144rentalofmedicaloxygen,homerespiratoryequipmentandaccessoriesincludingparts,and
638638 145hospitalbedsandaccessoriesandambulatoryaidsincludingparts,andallsalesorrentalof
639639 146manualandpoweredwheelchairsincludingparts,andstairwaylifts,Braillewriters,electronic
640640 147Brailleequipmentand,ifpurchasedorrentedbyoronbehalfofapersonwithoneormore
641641 148physicalormentaldisabilitiestoenablethemtofunctionmoreindependently,allsalesor
642642 149rentalofscootersincludingparts,andreadingmachines,electronicprintenlargersand
643643 150magnifiers,electronicalternativeandaugmentativecommunicationdevices,anditemsused
644644 151solelytomodifymotorvehiclestopermittheuseofsuchmotorvehiclesbyindividualswith
645645 152disabilitiesorsalesofover-the-counterornonprescriptiondrugstoindividualswith
646646 153disabilities,anddrugsrequiredbytheFoodandDrugAdministrationtomeettheover-the-
647647 154counterdrugproductlabelingrequirementsin21CFR201.66,oritssuccessor,asprescribed
648648 155byahealthcarepractitionerlicensedtoprescribe;
649649 156 (19)Allsalesmadebyortoreligiousandcharitableorganizationsandinstitutionsin
650650 157theirreligious,charitableoreducationalfunctionsandactivitiesandallsalesmadebyortoall
651651 HB1029 18 158elementaryandsecondaryschoolsoperatedatpublicexpenseintheireducationalfunctions
652652 159andactivities;
653653 160 (20)Allsalesofaircrafttocommoncarriersforstorageorforuseininterstate
654654 161commerceandallsalesmadebyortonot-for-profitcivic,social,serviceorfraternal
655655 162organizations,includingfraternalorganizationswhichhavebeendeclaredtax-exempt
656656 163organizationspursuanttoSection501(c)(8)or(10)ofthe1986InternalRevenueCode,as
657657 164amended,intheircivicorcharitablefunctionsandactivitiesandallsalesmadeto
658658 165eleemosynaryandpenalinstitutionsandindustriesofthestate,andallsalesmadetoany
659659 166privatenot-for-profitinstitutionofhighereducationnototherwiseexcludedpursuantto
660660 167subdivision(19)ofthissubsectionoranyinstitutionofhighereducationsupportedbypublic
661661 168funds,andallsalesmadetoastatereliefagencyintheexerciseofrelieffunctionsand
662662 169activities;
663663 170 (21)Allticketsalesmadebybenevolent,scientificandeducationalassociations
664664 171whichareformedtofoster,encourage,andpromoteprogressandimprovementinthescience
665665 172ofagricultureandintheraisingandbreedingofanimals,andbynonprofitsummertheater
666666 173organizationsifsuchorganizationsareexemptfromfederaltaxpursuanttotheprovisionsof
667667 174theInternalRevenueCodeandalladmissionchargesandentryfeestotheMissouristatefair
668668 175oranyfairconductedbyacountyagriculturalandmechanicalsocietyorganizedandoperated
669669 176pursuanttosections262.290to262.530;
670670 177 (22)Allsalesmadetoanyprivatenot-for-profitelementaryorsecondaryschool,all
671671 178salesoffeedadditives,medicationsorvaccinesadministeredtolivestockorpoultryinthe
672672 179productionoffoodorfiber,allsalesofpesticidesusedintheproductionofcrops,livestockor
673673 180poultryforfoodorfiber,allsalesofbeddingusedintheproductionoflivestockorpoultryfor
674674 181foodorfiber,allsalesofpropaneornaturalgas,electricityordieselfuelusedexclusivelyfor
675675 182dryingagriculturalcrops,naturalgasusedintheprimarymanufactureorprocessingoffuel
676676 183ethanolasdefinedinsection142.028,naturalgas,propane,andelectricityusedbyaneligible
677677 184newgenerationcooperativeoraneligiblenewgenerationprocessingentityasdefinedin
678678 185section348.432,andallsalesoffarmmachineryandequipment,otherthanairplanes,motor
679679 186vehiclesandtrailers,andanyfreightchargesonanyexemptitem.Asusedinthis
680680 187subdivision,theterm"feedadditives"meanstangiblepersonalpropertywhich,whenmixed
681681 188withfeedforlivestockorpoultry,istobeusedinthefeedingoflivestockorpoultry.Asused
682682 189inthissubdivision,theterm"pesticides"includesadjuvantssuchascropoils,surfactants,
683683 190wettingagentsandotherassortedpesticidecarriersusedtoimproveorenhancetheeffectofa
684684 191pesticideandthefoamusedtomarktheapplicationofpesticidesandherbicidesforthe
685685 192productionofcrops,livestockorpoultry.Asusedinthissubdivision,theterm"farm
686686 193machineryandequipment"shallmean:
687687 HB1029 19 194 (a)Neworusedfarmtractorsandsuchotherneworusedfarmmachineryand
688688 195equipment,includingutilityvehiclesusedforanyagriculturaluse,andrepairorreplacement
689689 196partsthereonandanyaccessoriesforandupgradestosuchfarmmachineryandequipment
690690 197androtarymowersusedforanyagriculturalpurposes.Forthepurposesofthissubdivision,
691691 198"utilityvehicle"shallmeananymotorizedvehiclemanufacturedandusedexclusivelyforoff-
692692 199highwayusewhichismorethanfiftyinchesbutnomorethaneightyinchesinwidth,
693693 200measuredfromoutsideoftirerimtooutsideoftirerim,withanunladendryweightofthree
694694 201thousandfivehundredpoundsorless,travelingonfourorsixwheels;
695695 202 (b)Suppliesandlubricantsusedexclusively,solely,anddirectlyforproducingcrops,
696696 203raisingandfeedinglivestock,fish,poultry,pheasants,chukar,quail,orforproducingmilkfor
697697 204ultimatesaleatretail,includingfielddraintile;and
698698 205 (c)One-halfofeachpurchaser'spurchaseofdieselfuelthereforwhichis:
699699 206 a.Usedexclusivelyforagriculturalpurposes;
700700 207 b.Usedonlandownedorleasedforthepurposeofproducingfarmproducts;and
701701 208 c.Useddirectlyinproducingfarmproductstobesoldultimatelyinprocessedformor
702702 209otherwiseatretailorinproducingfarmproductstobefedtolivestockorpoultrytobesold
703703 210ultimatelyinprocessedformatretail;
704704 211 (23)Exceptasotherwiseprovidedinsection144.032,allsalesofmeteredwater
705705 212service,electricity,electricalcurrent,natural,artificialorpropanegas,wood,coalorhome
706706 213heatingoilfordomesticuseandinanycitynotwithinacounty,allsalesofmeteredor
707707 214unmeteredwaterservicefordomesticuse:
708708 215 (a)"Domesticuse"meansthatportionofmeteredwaterservice,electricity,electrical
709709 216current,natural,artificialorpropanegas,wood,coalorhomeheatingoil,andinanycitynot
710710 217withinacounty,meteredorunmeteredwaterservice,whichanindividualoccupantofa
711711 218residentialpremisesusesfornonbusiness,noncommercialornonindustrialpurposes.Utility
712712 219servicethroughasingleormastermeterforresidentialapartmentsorcondominiums,
713713 220includingserviceforcommonareasandfacilitiesandvacantunits,shallbedeemedtobefor
714714 221domesticuse.Eachsellershallestablishandmaintainasystemwherebyindividualpurchases
715715 222aredeterminedasexemptornonexempt;
716716 223 (b)Regulatedutilitysellersshalldeterminewhetherindividualpurchasesareexempt
717717 224ornonexemptbasedupontheseller'sutilityservicerateclassificationsascontainedintariffs
718718 225onfilewithandapprovedbytheMissouripublicservicecommission.Salesandpurchases
719719 226madepursuanttotherateclassification"residential"andsalestoandpurchasesmadebyoron
720720 227behalfoftheoccupantsofresidentialapartmentsorcondominiumsthroughasingleormaster
721721 228meter,includingserviceforcommonareasandfacilitiesandvacantunits,shallbeconsidered
722722 229assalesmadefordomesticuseandsuchsalesshallbeexemptfromsalestax.Sellersshall
723723 230chargesalestaxupontheentireamountofpurchasesclassifiedasnondomesticuse.The
724724 HB1029 20 231seller'sutilityservicerateclassificationandtheprovisionofservicethereundershallbe
725725 232conclusiveastowhetherornottheutilitymustchargesalestax;
726726 233 (c)Eachpersonmakingdomesticusepurchasesofservicesorpropertyandwhouses
727727 234anyportionoftheservicesorpropertysopurchasedforanondomesticuseshall,bythe
728728 235fifteenthdayofthefourthmonthfollowingtheyearofpurchase,andwithoutassessment,
729729 236noticeordemand,fileareturnandpaysalestaxonthatportionofnondomesticpurchases.
730730 237Eachpersonmakingnondomesticpurchasesofservicesorpropertyandwhousesanyportion
731731 238oftheservicesorpropertysopurchasedfordomesticuse,andeachpersonmakingdomestic
732732 239purchasesonbehalfofoccupantsofresidentialapartmentsorcondominiumsthroughasingle
733733 240ormastermeter,includingserviceforcommonareasandfacilitiesandvacantunits,undera
734734 241nonresidentialutilityservicerateclassificationmay,betweenthefirstdayofthefirstmonth
735735 242andthefifteenthdayofthefourthmonthfollowingtheyearofpurchase,applyforcreditor
736736 243refundtothedirectorofrevenueandthedirectorshallgivecreditormakerefundfortaxes
737737 244paidonthedomesticuseportionofthepurchase.Thepersonmakingsuchpurchaseson
738738 245behalfofoccupantsofresidentialapartmentsorcondominiumsshallhavestandingtoapplyto
739739 246thedirectorofrevenueforsuchcreditorrefund;
740740 247 (24)Allsalesofhandicraftitemsmadebythesellerortheseller'sspouseiftheseller
741741 248ortheseller'sspouseisatleastsixty-fiveyearsofage,andifthetotalgrossproceedsfrom
742742 249suchsalesdonotconstituteamajorityoftheannualgrossincomeoftheseller;
743743 250 (25)Excisetaxes,collectedonsalesatretail,imposedbySections4041,4071,4081,
744744 251[4091,] 4161,4181,4251,4261and4271ofTitle26,UnitedStatesCode.Thedirectorof
745745 252revenueshallpromulgaterulespursuanttochapter536toeliminateallstateandlocalsales
746746 253taxesonsuchexcisetaxes;
747747 254 (26)Salesoffuelconsumedorusedintheoperationofships,barges,orwaterborne
748748 255vesselswhichareusedprimarilyinorforthetransportationofpropertyorcargo,orthe
749749 256conveyanceofpersonsforhire,onnavigableriversborderingonorlocatedinpartinthis
750750 257state,ifsuchfuelisdeliveredbythesellertothepurchaser'sbarge,ship,orwaterbornevessel
751751 258whileitisafloatuponsuchriver;
752752 259 (27)Allsalesmadetoaninterstatecompactagencycreatedpursuanttosections
753753 26070.370to70.441orsections238.010to238.100intheexerciseofthefunctionsandactivities
754754 261ofsuchagencyasprovidedpursuanttothecompact;
755755 262 (28)Computers,computersoftwareandcomputersecuritysystemspurchasedforuse
756756 263byarchitecturalorengineeringfirmsheadquarteredinthisstate.Forthepurposesofthis
757757 264subdivision,"headquarteredinthisstate"meanstheofficefortheadministrativemanagement
758758 265ofatleastfourintegratedfacilitiesoperatedbythetaxpayerislocatedinthestateofMissouri;
759759 HB1029 21 266 (29)Alllivestocksaleswheneitherthesellerisengagedinthegrowing,producingor
760760 267feedingofsuchlivestock,orthesellerisengagedinthebusinessofbuyingandselling,
761761 268barteringorleasingofsuchlivestock;
762762 269 (30)Allsalesofbargeswhicharetobeusedprimarilyinthetransportationof
763763 270propertyorcargooninterstatewaterways;
764764 271 (31)Electricalenergyorgas,whethernatural,artificialorpropane,water,orother
765765 272utilitieswhichareultimatelyconsumedinconnectionwiththemanufacturingofcellularglass
766766 273productsorinanymaterialrecoveryprocessingplantasdefinedinsubdivision(4)ofthis
767767 274subsection;
768768 275 (32)Notwithstandingotherprovisionsoflawtothecontrary,allsalesofpesticidesor
769769 276herbicidesusedintheproductionofcrops,aquaculture,livestockorpoultry;
770770 277 (33)Tangiblepersonalpropertyandutilitiespurchasedforuseorconsumption
771771 278directlyorexclusivelyintheresearchanddevelopmentofagricultural/biotechnologyand
772772 279plantgenomicsproductsandprescriptionpharmaceuticalsconsumedbyhumansoranimals;
773773 280 (34)Allsalesofgrainbinsforstorageofgrainforresale;
774774 281 (35)Allsalesoffeedwhicharedevelopedforandusedinthefeedingofpetsowned
775775 282byacommercialbreederwhensuchsalesaremadetoacommercialbreeder,asdefinedin
776776 283section273.325,andlicensedpursuanttosections273.325to273.357;
777777 284 (36)Allpurchasesbyacontractoronbehalfofanentitylocatedinanotherstate,
778778 285providedthattheentityisauthorizedtoissueacertificateofexemptionforpurchasestoa
779779 286contractorundertheprovisionsofthatstate'slaws.Forpurposesofthissubdivision,theterm
780780 287"certificateofexemption"shallmeananydocumentevidencingthattheentityisexemptfrom
781781 288salesandusetaxesonpurchasespursuanttothelawsofthestateinwhichtheentityis
782782 289located.Anycontractormakingpurchasesonbehalfofsuchentityshallmaintainacopyof
783783 290theentity'sexemptioncertificateasevidenceoftheexemption.Iftheexemptioncertificate
784784 291issuedbytheexemptentitytothecontractorislaterdeterminedbythedirectorofrevenueto
785785 292beinvalidforanyreasonandthecontractorhasacceptedthecertificateingoodfaith,neither
786786 293thecontractorortheexemptentityshallbeliableforthepaymentofanytaxes,interestand
787787 294penaltydueastheresultofuseoftheinvalidexemptioncertificate.Materialsshallbeexempt
788788 295fromallstateandlocalsalesandusetaxeswhenpurchasedbyacontractorforthepurposeof
789789 296fabricatingtangiblepersonalpropertywhichisusedinfulfillingacontractforthepurposeof
790790 297constructing,repairingorremodelingfacilitiesforthefollowing:
791791 298 (a)Anexemptentitylocatedinthisstate,iftheentityisoneofthoseentitiesableto
792792 299issueprojectexemptioncertificatesinaccordancewiththeprovisionsofsection144.062;or
793793 300 (b)Anexemptentitylocatedoutsidethestateiftheexemptentityisauthorizedto
794794 301issueanexemptioncertificatetocontractorsinaccordancewiththeprovisionsofthatstate's
795795 302lawandtheapplicableprovisionsofthissection;
796796 HB1029 22 303 (37)Allsalesorothertransfersoftangiblepersonalpropertytoalessorwholeases
797797 304thepropertyunderaleaseofoneyearorlongerexecutedorineffectatthetimeofthesaleor
798798 305othertransfertoaninterstatecompactagencycreatedpursuanttosections70.370to70.441or
799799 306sections238.010to238.100;
800800 307 (38)Salesofticketstoanycollegiateathleticchampionshipeventthatisheldina
801801 308facilityownedoroperatedbyagovernmentalauthorityorcommission,aquasi-governmental
802802 309agency,astateuniversityorcollegeorbythestateoranypoliticalsubdivisionthereof,
803803 310includingamunicipality,andthatisplayedonaneutralsiteandmayreasonablybeplayedat
804804 311asitelocatedoutsidethestateofMissouri.Forpurposesofthissubdivision,"neutralsite"
805805 312meansanysitethatisnotlocatedonthecampusofaconferencememberinstitution
806806 313participatingintheevent;
807807 314 (39)Allpurchasesbyasportscomplexauthoritycreatedundersection64.920,andall
808808 315salesofutilitiesbysuchauthorityattheauthority'scostthatareconsumedinconnectionwith
809809 316theoperationofasportscomplexleasedtoaprofessionalsportsteam;
810810 317 (40)Allmaterials,replacementparts,andequipmentpurchasedforusedirectlyupon,
811811 318andforthemodification,replacement,repair,andmaintenanceofaircraft,aircraftpower
812812 319plants,andaircraftaccessories;
813813 320 (41)Salesofsportingclays,wobble,skeet,andtraptargetstoanyshootingrangeor
814814 321similarplacesofbusinessforuseinthenormalcourseofbusinessandmoneyreceivedbya
815815 322shootingrangeorsimilarplacesofbusinessfrompatronsandheldbyashootingrangeor
816816 323similarplaceofbusinessforredistributiontopatronsattheconclusionofashootingevent;
817817 324 (42)Allsalesofmotorfuel,asdefinedinsection142.800,usedinanywatercraft,as
818818 325definedinsection306.010;
819819 326 (43)Anyneworusedaircraftsoldordeliveredinthisstatetoapersonwhoisnota
820820 327residentofthisstateoracorporationthatisnotincorporatedinthisstate,andsuchaircraftis
821821 328nottobebasedinthisstateandshallnotremaininthisstatemorethantenbusinessdays
822822 329subsequenttothelasttooccurof:
823823 330 (a)Thetransferoftitletotheaircrafttoapersonwhoisnotaresidentofthisstateora
824824 331corporationthatisnotincorporatedinthisstate;or
825825 332 (b)Thedateofthereturntoserviceoftheaircraftinaccordancewith14CFR91.407
826826 333foranymaintenance,preventivemaintenance,rebuilding,alterations,repairs,orinstallations
827827 334thatarecompletedcontemporaneouslywiththetransferoftitletotheaircrafttoapersonwho
828828 335isnotaresidentofthisstateoracorporationthatisnotincorporatedinthisstate;
829829 336 (44)Motorvehiclesregisteredinexcessoffifty-fourthousandpounds,andthe
830830 337trailerspulledbysuchmotorvehicles,thatareactuallyusedinthenormalcourseofbusiness
831831 338tohaulpropertyonthepublichighwaysofthestate,andthatarecapableofhaulingloads
832832 339commensuratewiththemotorvehicle'sregisteredweight;andthematerials,replacement
833833 HB1029 23 340parts,andequipmentpurchasedforusedirectlyupon,andfortherepairandmaintenanceor
834834 341manufactureofsuchvehicles.Forpurposesofthissubdivision,"motorvehicle"and"public
835835 342highway"shallhavethemeaningasascribedinsection390.020;
836836 343 (45)Allinternetaccessortheuseofinternetaccessregardlessofwhetherthetaxis
837837 344imposedonaproviderofinternetaccessorabuyerofinternetaccess.Forpurposesofthis
838838 345subdivision,thefollowingtermsshallmean:
839839 346 (a)"Directcosts",costsincurredbyagovernmentalauthoritysolelybecauseofan
840840 347internetserviceprovider'suseofthepublicright-of-way.Thetermshallnotincludecoststhat
841841 348thegovernmentalauthoritywouldhaveincurrediftheinternetserviceproviderdidnotmake
842842 349suchuseofthepublicright-of-way.Directcostsshallbedeterminedinamannerconsistent
843843 350withgenerallyacceptedaccountingprinciples;
844844 351 (b)"Internet",computerandtelecommunicationsfacilities,includingequipmentand
845845 352operatingsoftware,thatcomprisestheinterconnectedworldwidenetworkthatemploythe
846846 353transmissioncontrolprotocolorinternetprotocol,oranypredecessororsuccessorprotocols
847847 354tothatprotocol,tocommunicateinformationofallkindsbywireorradio;
848848 355 (c)"Internetaccess",aservicethatenablesuserstoconnecttotheinternettoaccess
849849 356content,information,orotherserviceswithoutregardtowhethertheserviceisreferredtoas
850850 357telecommunications,communications,transmission,orsimilarservices,andwithoutregardto
851851 358whetheraprovideroftheserviceissubjecttoregulationbytheFederalCommunications
852852 359Commissionasacommoncarrierunder47U.S.C.Section201,etseq.Forpurposesofthis
853853 360subdivision,internetaccessalsoincludes:thepurchase,use,orsaleofcommunications
854854 361services,includingtelecommunicationsservicesasdefinedinsection144.010,totheextent
855855 362thecommunicationsservicesarepurchased,used,orsoldtoprovidetheservicedescribedin
856856 363thissubdivisionortootherwiseenableuserstoaccesscontent,information,orotherservices
857857 364offeredovertheinternet;servicesthatareincidentaltotheprovisionofaservicedescribedin
858858 365thissubdivision,whenfurnishedtousersaspartofsuchservice,includingahomepage,
859859 366electronicmail,andinstantmessaging,includingvoice-capableandvideo-capableelectronic
860860 367mailandinstantmessaging,videoclips,andpersonalelectronicstoragecapacity;ahome
861861 368pageelectronicmailandinstantmessaging,includingvoice-capableandvideo-capable
862862 369electronicmailandinstantmessaging,videoclips,andpersonalelectronicstoragecapacity
863863 370thatareprovidedindependentlyorthatarenotpackedwithinternetaccess.Asusedinthis
864864 371subdivision,internetaccessdoesnotincludevoice,audio,andvideoprogrammingorother
865865 372productsandservices,exceptservicesdescribedinthisparagraphorthissubdivision,thatuse
866866 373internetprotocoloranysuccessorprotocolandforwhichthereisacharge,regardlessof
867867 374whetherthechargeisseparatelystatedoraggregatedwiththechargeforservicesdescribedin
868868 375thisparagraphorthissubdivision;
869869 HB1029 24 376 (d)"Tax",anychargeimposedbythestateorapoliticalsubdivisionofthestatefor
870870 377thepurposeofgeneratingrevenuesforgovernmentalpurposesandthatisnotafeeimposed
871871 378foraspecificprivilege,service,orbenefitconferred,exceptasdescribedasotherwiseunder
872872 379thissubdivision,oranyobligationimposedonasellertocollectandtoremittothestateora
873873 380politicalsubdivisionofthestateanygrossretailtax,salestax,orusetaximposedonabuyer
874874 381bysuchagovernmentalentity.Thetermtaxshallnotincludeanyfranchisefeeorsimilarfee
875875 382imposedorauthorizedundersections67.1830to67.1846orsection67.2689;Section622or
876876 383653oftheCommunicationsActof1934,47U.S.C.Section542and47U.S.C.Section573;
877877 384oranyotherfeerelatedtoobligationsoftelecommunicationscarriersunderthe
878878 385CommunicationsActof1934,47U.S.C.Section151,etseq.,excepttotheextentthat:
879879 386 a.Thefeeisnotimposedforthepurposeofrecoveringdirectcostsincurredbythe
880880 387franchisingorothergovernmentalauthorityfromprovidingthespecificprivilege,service,or
881881 388benefitconferredtothepayerofthefee;or
882882 389 b.Thefeeisimposedfortheuseofapublicright-of-waybasedonapercentageofthe
883883 390servicerevenue,andthefeeexceedstheincrementaldirectcostsincurredbythe
884884 391governmentalauthorityassociatedwiththeprovisionofthatright-of-waytotheprovider
885885 392ofinternetaccessservice.
886886 393
887887 394Nothinginthissubdivisionshallbeinterpretedasanexemptionfromtaxesdueongoodsor
888888 395servicesthatweresubjecttotaxonJanuary1,2016;
889889 396 (46)Allpurchasesbyacompanyofsolarphotovoltaicenergysystems,components
890890 397usedtoconstructasolarphotovoltaicenergysystem,andallpurchasesofmaterialsand
891891 398suppliesuseddirectlytoconstructormakeimprovementstosuchsystems,providedthatsuch
892892 399systems:
893893 400 (a)Aresoldorleasedtoanenduser;or
894894 401 (b)Areusedtoproduce,collectandtransmitelectricityforresaleorretail;
895895 402 (47)Allsalesofusedtangiblepersonalpropertypurchasedbyaconsumerfor
896896 403useorconsumption,andnotforresale,forvaluableconsiderationdirectlyfromaseller
897897 404atanauctionofusedtangibleproperty.Theterm"usedtangiblepersonalproperty"
898898 405shallnotincludemotorvehicles,trailers,boats,oroutboardmotorspurchasedor
899899 406acquiredforuseonthehighwaysorwatersofthisstatethatarerequiredtobetitled
900900 407underthelawsofthestateofMissouri;
901901 408 (48)(a)Allsalesofnecessarypersonalhygieneproductsandtoiletries.
902902 409 (b)Asusedinthissubdivision,"necessarypersonalhygieneproductsand
903903 410toiletries"meansgoods,merchandise,orproductsnecessaryforpersonalhygiene,
904904 411health,safety,orcleanlinessofanindividualincluding,butnotlimitedto,feminine
905905 412hygieneproducts,diapers,incontinenceproducts,toiletpaper,toothbrushes,toothpaste,
906906 HB1029 25 413soap,shampoo,deodorant,antiperspirant,andothersimilarproductsnecessaryfor
907907 414reasonablehygiene.
908908 415 (c)Theterm"necessarypersonalhygieneproductsandtoiletries"shallnot
909909 416includeluxuryorcosmeticpersonalcareitems.
910910 417 3.Anyruling,agreement,orcontract,whetherwrittenororal,expressorimplied,
911911 418betweenapersonandthisstate'sexecutivebranch,oranyotherstateagencyordepartment,
912912 419stating,agreeing,orrulingthatsuchpersonisnotrequiredtocollectsalesandusetaxinthis
913913 420statedespitethepresenceofawarehouse,distributioncenter,orfulfillmentcenterinthisstate
914914 421thatisownedoroperatedbythepersonoranaffiliatedpersonshallbenullandvoidunlessit
915915 422isspecificallyapprovedbyamajorityvoteofeachofthehousesofthegeneralassembly.For
916916 423purposesofthissubsection,an"affiliatedperson"meansanypersonthatisamemberofthe
917917 424samecontrolledgroupofcorporationsasdefinedinSection1563(a)oftheInternalRevenue
918918 425Codeof1986,asamended,asthevendororanyotherentitythat,notwithstandingitsformof
919919 426organization,bearsthesameownershiprelationshiptothevendorasacorporationthatisa
920920 427memberofthesamecontrolledgroupofcorporationsasdefinedinSection1563(a)ofthe
921921 428InternalRevenueCode,asamended.
922922 144.615.Therearespecificallyexemptedfromthetaxesleviedinsections144.600to
923923 2144.745:
924924 3 (1)Property,thestorage,useorconsumptionofwhichthisstateisprohibitedfrom
925925 4taxingpursuanttotheconstitutionorlawsoftheUnitedStatesorofthisstate;
926926 5 (2)Property,thegrossreceiptsfromthesaleofwhicharerequiredtobeincludedin
927927 6themeasureofthetaximposedpursuanttotheMissourisalestaxlaw;
928928 7 (3)Tangiblepersonalproperty,thesaleorothertransferofwhich,ifmadeinthis
929929 8state,wouldbeexemptfromornotsubjecttotheMissourisalestaxpursuanttotheprovisions
930930 9ofsubsection2ofsection144.030;
931931 10 (4)Motorvehicles,trailers,boats,andoutboardmotorssubjecttothetaximposedby
932932 11section144.020;
933933 12 (5)Tangiblepersonalpropertywhichhasbeensubjectedtoataxbyanyotherstatein
934934 13thisrespecttoitssalesoruse;provided,ifsuchtaxislessthanthetaximposedbysections
935935 14144.600to144.745,suchproperty,ifotherwisetaxable,shallbesubjecttoataxequaltothe
936936 15differencebetweensuchtaxandthetaximposedbysections144.600to144.745;
937937 16 (6)Tangiblepersonalpropertyheldbyprocessors,retailers,importers,manufacturers,
938938 17wholesalers,orjobberssolelyforresaleintheregularcourseofbusiness;
939939 18 (7)Personalandhouseholdeffectsandfarmmachineryusedwhileanindividualwas
940940 19abonafideresidentofanotherstateandwhothereafterbecamearesidentofthisstate,or
941941 20tangiblepersonalpropertybroughtintothestatebyanonresidentforhisownstorage,useor
942942 21consumptionwhiletemporarilywithinthestate;
943943 HB1029 26 22 (8)Tangiblepersonalpropertypurchasedbyaconsumerforuseor
944944 23consumption,andnotforresale,forvaluableconsiderationdirectlyfromasellerat
945945 24anauctionofusedtangibleproperty.Theterm"usedtangiblepersonalproperty"shall
946946 25notincludemotorvehicles,trailers,boats,oroutboardmotorspurchasedoracquired
947947 26foruseonthehighwaysorwatersofthisstatethatarerequiredtobetitledunderthe
948948 27lawsofthestateofMissouri.
949949 ✔
950950 HB1029 27