FIRSTREGULARSESSION
HOUSEBILLNO.1162
103RDGENERALASSEMBLY
INTRODUCEDBYREPRESENTATIVEHARBISON.
2548H.01I JOSEPHENGLER,ChiefClerk
ANACT
Torepealsection144.054,RSMo,andtoenactinlieuthereofonenewsectionrelatingto
localsalestaxexemptions.
BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows:
SectionA.Section144.054,RSMo,isrepealedandonenewsectionenactedinlieu
2thereof,tobeknownassection144.054,toreadasfollows:
144.054.1.Asusedinthissection,thefollowingtermsmean:
2 (1)"Nuclearsecurityenterprise",thesamemeaningasdefinedin50U.S.C.Section
32501,inclusiveofbuildings,structures,andinfrastructureconstructedforuseasadefense
4nuclearfacilityasdefinedin50U.S.C.Section2501;
5 (2)"Processing",anymodeoftreatment,act,orseriesofactsperformedupon
6materialstotransformorreducethemtoadifferentstateorthing,includingtreatment
7necessarytomaintainorpreservesuchprocessingbytheproducerattheproductionfacility;
8 (3)"Producing"includes,butisnotlimitedto,theproductionof,includingthe
9productionandtransmissionof,telecommunicationservices;
10 (4)"Product"includes,butisnotlimitedto,telecommunicationsservices;
11 (5)"Recoveredmaterials",thosematerialswhichhavebeendivertedorremoved
12fromthesolidwastestreamforsale,use,reuse,orrecycling,whetherornottheyrequire
13subsequentseparationandprocessing.
14 2.Inadditiontoallotherexemptionsgrantedunderthischapter,thereishereby
15specificallyexemptedfromtheprovisionsofthischapter[andthelocalsalestaxlawas
16definedinsection32.085], andfromthecomputationofthetaxlevied,assessed,orpayable
17underthischapter[andthelocalsalestaxlawasdefinedinsection32.085], electricalenergy
EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis
intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 18andgas,whethernatural,artificial,orpropane,water,coal,andenergysources,chemicals,
19machinery,equipment,andmaterialsusedorconsumedinthemanufacturing,processing,
20compounding,mining,orproducingofanyproduct,orusedorconsumedintheprocessingof
21recoveredmaterials,orusedinresearchanddevelopmentrelatedtomanufacturing,
22processing,compounding,mining,orproducinganyproduct.Theexemptionsgrantedin
23thissubsectionshallnotapplytolocalsalestaxesasdefinedundersection32.085and
24theprovisionsofthissubsectionshallbeinadditiontoanystateandlocalsalestax
25exemptionprovidedundersection144.030.Theconstructionandapplicationofthis
26subsectionasexpressedbytheMissourisupremecourtinDSTSystems,Inc.v.Directorof
27Revenue,43S.W.3d799(Mo.banc2001);SouthwesternBellTel.Co.v.Directorof
28Revenue,78S.W.3d763(Mo.banc2002);andSouthwesternBellTel.Co.v.Directorof
29Revenue,182S.W.3d226(Mo.banc2005),isherebyaffirmed.
30 3.Inadditiontoallotherexemptionsgrantedunderthischapter,thereishereby
31specificallyexemptedfromtheprovisionsofthischapterandthelocalsalestaxlawas
32definedinsection32.085,andfromthecomputationofthetaxlevied,assessed,orpayable
33underthischapterandthelocalsalestaxlawasdefinedinsection32.085,allutilities,
34machinery,andequipmentusedorconsumeddirectlyintelevisionorradiobroadcastingand
35allsalesandpurchasesoftangiblepersonalproperty,utilities,services,oranyother
36transactionthatwouldotherwisebesubjecttothestateorlocalsalesorusetaxwhensuch
37salesaremadetoorpurchasesaremadebyacontractorforuseinfulfillmentofany
38obligationunderadefensecontractwiththeUnitedStatesgovernment,andallsalesand
39leasesoftangiblepersonalpropertybyanycounty,city,incorporatedtown,orvillage,
40providedsuchsaleorleaseisauthorizedunderchapter100,andsuchtransactioniscertified
41forsalestaxexemptionbythedepartmentofeconomicdevelopment,andtangiblepersonal
42propertyusedforrailroadinfrastructurebroughtintothisstateforprocessing,fabrication,or
43othermodificationforuseoutsidethestateintheregularcourseofbusiness.
44 4.Inadditiontoallotherexemptionsgrantedunderthischapter,thereishereby
45specificallyexemptedfromtheprovisionsofthischapterandthelocalsalestaxlawas
46definedinsection32.085,andfromthecomputationofthetaxlevied,assessed,orpayable
47underthischapterandthelocalsalestaxlawasdefinedinsection32.085,allsalesand
48purchasesoftangiblepersonalproperty,utilities,services,oranyothertransactionthatwould
49otherwisebesubjecttothestateorlocalsalesorusetaxwhensuchsalesaremadetoor
50purchasesaremadebyaprivatepartnerforuseincompletingaprojectundersections
51227.600to227.669.
52 5.Inadditiontoallotherexemptionsgrantedunderthischapter,thereishereby
53specificallyexemptedfromtheprovisionsofthischapterandthelocalsalestaxlawas
54definedinsection32.085,andfromthecomputationofthetaxlevied,assessed,orpayable
HB1162 2 55underthischapterandthelocalsalestaxlawasdefinedinsection32.085,allmaterials,
56manufacturedgoods,machineryandparts,electricalenergyandgas,whethernatural,
57artificialorpropane,water,coalandotherenergysources,chemicals,soaps,detergents,
58cleaningandsanitizingagents,andotheringredientsandmaterialsinsertedbycommercialor
59industriallaundriestotreat,clean,andsanitizetextilesinfacilitieswhichprocessatleastfive
60hundredpoundsoftextilesperhourandatleastsixtythousandpoundsperweek.
61 6.Inadditiontoallotherexemptionsgrantedpursuanttothischapter,thereishereby
62exemptedfromtheprovisionsofandthecomputationofthetaxlevied,assessed,orpayable
63pursuanttothischapterandthelocalsalestaxlawasdefinedinsection32.085,allsalesand
64purchasesoftangiblepersonalproperty,buildingmaterials,equipment,fixtures,
65manufacturedgoods,machinery,andpartsforthepurposesofconstructingallorany
66portionofanuclearsecurityenterpriselocatedinanycitywithmorethanfourhundred
67thousandinhabitantsandlocatedinmorethanonecounty.Thissubsectionshallexpireon
68August28,2034.
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