| 1 | 1 | | FIRSTREGULARSESSION |
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| 2 | 2 | | HOUSEBILLNO.1402 |
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| 3 | 3 | | 103RDGENERALASSEMBLY |
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| 4 | 4 | | INTRODUCEDBYREPRESENTATIVEDAVIS. |
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| 5 | 5 | | 2254H.01I JOSEPHENGLER,ChiefClerk |
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| 6 | 6 | | ANACT |
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| 7 | 7 | | Torepealsection144.030,RSMo,andtoenactinlieuthereofonenewsectionrelatingtoa |
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| 8 | 8 | | salestaxexemption. |
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| 9 | 9 | | BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows: |
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| 10 | 10 | | SectionA.Section144.030,RSMo,isrepealedandonenewsectionenactedinlieu |
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| 11 | 11 | | 2thereof,tobeknownassection144.030,toreadasfollows: |
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| 12 | 12 | | 144.030.1.Thereisherebyspecificallyexemptedfromtheprovisionsofsections |
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| 13 | 13 | | 2144.010to144.525andfromthecomputationofthetaxlevied,assessedorpayablepursuant |
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| 14 | 14 | | 3tosections144.010to144.525suchretailsalesasmaybemadeincommercebetweenthis |
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| 15 | 15 | | 4stateandanyotherstateoftheUnitedStates,orbetweenthisstateandanyforeigncountry, |
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| 16 | 16 | | 5andanyretailsalewhichthestateofMissouriisprohibitedfromtaxingpursuanttothe |
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| 17 | 17 | | 6ConstitutionorlawsoftheUnitedStatesofAmerica,andsuchretailsalesoftangible |
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| 18 | 18 | | 7personalpropertywhichthegeneralassemblyofthestateofMissouriisprohibitedfrom |
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| 19 | 19 | | 8taxingorfurthertaxingbytheconstitutionofthisstate. |
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| 20 | 20 | | 9 2.Therearealsospecificallyexemptedfromtheprovisionsofthelocalsalestaxlaw |
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| 21 | 21 | | 10asdefinedinsection32.085,section238.235,andsections144.010to144.525and144.600to |
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| 22 | 22 | | 11144.761andfromthecomputationofthetaxlevied,assessedorpayablepursuanttothelocal |
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| 23 | 23 | | 12salestaxlawasdefinedinsection32.085,section238.235,andsections144.010to144.525 |
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| 24 | 24 | | 13and144.600to144.745: |
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| 25 | 25 | | 14 (1)Motorfuelorspecialfuelsubjecttoanexcisetaxofthisstate,unlessallorpartof |
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| 26 | 26 | | 15suchexcisetaxisrefundedpursuanttosection142.824;oruponthesaleatretailoffueltobe |
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| 27 | 27 | | 16consumedinmanufacturingorcreatinggas,power,steam,electricalcurrentorinfurnishing |
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| 28 | 28 | | 17watertobesoldultimatelyatretail;orfeedforlivestockorpoultry;orgraintobeconverted |
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| 29 | 29 | | EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis |
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| 30 | 30 | | intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 18intofoodstuffswhicharetobesoldultimatelyinprocessedformatretail;orseed,limestone |
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| 31 | 31 | | 19orfertilizerwhichistobeusedforseeding,limingorfertilizingcropswhichwhenharvested |
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| 32 | 32 | | 20willbesoldatretailorwillbefedtolivestockorpoultrytobesoldultimatelyinprocessed |
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| 33 | 33 | | 21formatretail;economicpoisonsregisteredpursuanttotheprovisionsoftheMissouri |
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| 34 | 34 | | 22pesticideregistrationlaw,sections281.220to281.310,whicharetobeusedinconnection |
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| 35 | 35 | | 23withthegrowthorproductionofcrops,fruittreesororchardsappliedbefore,during,orafter |
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| 36 | 36 | | 24planting,thecropofwhichwhenharvestedwillbesoldatretailorwillbeconvertedinto |
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| 37 | 37 | | 25foodstuffswhicharetobesoldultimatelyinprocessedformatretail; |
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| 38 | 38 | | 26 (2)Materials,manufacturedgoods,machineryandpartswhichwhenusedin |
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| 39 | 39 | | 27manufacturing,processing,compounding,mining,producingorfabricatingbecomea |
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| 40 | 40 | | 28componentpartoringredientofthenewpersonalpropertyresultingfromsuch |
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| 41 | 41 | | 29manufacturing,processing,compounding,mining,producingorfabricatingandwhichnew |
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| 42 | 42 | | 30personalpropertyisintendedtobesoldultimatelyforfinaluseorconsumption;and |
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| 43 | 43 | | 31materials,includingwithoutlimitation,gasesandmanufacturedgoods,includingwithout |
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| 44 | 44 | | 32limitationslaggingmaterialsandfirebrick,whichareultimatelyconsumedinthe |
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| 45 | 45 | | 33manufacturingprocessbyblending,reactingorinteractingwithorbybecoming,inwhole |
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| 46 | 46 | | 34orinpart,componentpartsoringredientsofsteelproductsintendedtobesoldultimatelyfor |
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| 47 | 47 | | 35finaluseorconsumption; |
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| 48 | 48 | | 36 (3)Materials,replacementpartsandequipmentpurchasedforusedirectlyupon,and |
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| 49 | 49 | | 37fortherepairandmaintenanceormanufactureof,motorvehicles,watercraft,railroadrolling |
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| 50 | 50 | | 38stockoraircraftengagedascommoncarriersofpersonsorproperty; |
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| 51 | 51 | | 39 (4)Replacementmachinery,equipment,andpartsandthematerialsandsupplies |
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| 52 | 52 | | 40solelyrequiredfortheinstallationorconstructionofsuchreplacementmachinery,equipment, |
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| 53 | 53 | | 41andparts,useddirectlyinmanufacturing,mining,fabricatingorproducingaproductwhichis |
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| 54 | 54 | | 42intendedtobesoldultimatelyforfinaluseorconsumption;andmachineryandequipment, |
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| 55 | 55 | | 43andthematerialsandsuppliesrequiredsolelyfortheoperation,installationorconstructionof |
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| 56 | 56 | | 44suchmachineryandequipment,purchasedandusedtoestablishnew,ortoreplaceorexpand |
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| 57 | 57 | | 45existing,materialrecoveryprocessingplantsinthisstate.Forthepurposesofthis |
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| 58 | 58 | | 46subdivision,a"materialrecoveryprocessingplant"meansafacilitythathasasitsprimary |
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| 59 | 59 | | 47purposetherecoveryofmaterialsintoausableproductoradifferentformwhichisusedin |
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| 60 | 60 | | 48producinganewproductandshallincludeafacilityorequipmentwhichareusedexclusively |
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| 61 | 61 | | 49forthecollectionofrecoveredmaterialsfordeliverytoamaterialrecoveryprocessingplant, |
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| 62 | 62 | | 50orfacilitieslicensedundersection301.218butshallnotincludemotorvehiclesusedon |
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| 63 | 63 | | 51highways.Forpurposesofthissection,thetermsmotorvehicleandhighwayshallhavethe |
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| 64 | 64 | | 52samemeaningpursuanttosection301.010.Forthepurposesofthissubdivision,"part" |
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| 65 | 65 | | 53includespurchasesofvehicleswhichareunusableasawhole.Forthepurposesofthis |
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| 66 | 66 | | 54subdivision,subdivision(5)ofthissubsection,andsection144.054,aswellasthedefinition |
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| 67 | 67 | | HB1402 2 55insubdivision(9)ofsubsection1ofsection144.010,theterm"product"includes |
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| 68 | 68 | | 56telecommunicationsservicesandtheterm"manufacturing"shallincludetheproduction,or |
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| 69 | 69 | | 57productionandtransmission,oftelecommunicationsservices.Theprecedingsentencedoes |
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| 70 | 70 | | 58notmakeasubstantivechangeinthelawandisintendedtoclarifythattheterm |
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| 71 | 71 | | 59"manufacturing"hasincludedandcontinuestoincludetheproductionandtransmissionof |
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| 72 | 72 | | 60"telecommunicationsservices",asenactedinthissubdivisionandsubdivision(5)ofthis |
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| 73 | 73 | | 61subsection,aswellasthedefinitioninsubdivision(9)ofsubsection1ofsection144.010. |
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| 74 | 74 | | 62Theprecedingtwosentencesreaffirmlegislativeintentconsistentwiththeinterpretationof |
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| 75 | 75 | | 63thissubdivisionandsubdivision(5)ofthissubsectioninSouthwesternBellTel.Co.v. |
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| 76 | 76 | | 64DirectorofRevenue,78S.W.3d763(Mo.banc2002)andSouthwesternBellTel.Co.v. |
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| 77 | 77 | | 65DirectorofRevenue,182S.W.3d226(Mo.banc2005),andaccordinglyabrogatesthe |
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| 78 | 78 | | 66Missourisupremecourt'sinterpretationofthoseexemptionsinIBMCorporationv.Director |
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| 79 | 79 | | 67ofRevenue,491S.W.3d535(Mo.banc2016)totheextentinconsistentwiththissectionand |
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| 80 | 80 | | 68SouthwesternBellTel.Co.v.DirectorofRevenue,78S.W.3d763(Mo.banc2002)and |
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| 81 | 81 | | 69SouthwesternBellTel.Co.v.DirectorofRevenue,182S.W.3d226(Mo.banc2005).The |
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| 82 | 82 | | 70constructionandapplicationofthissubdivisionasexpressedbytheMissourisupremecourt |
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| 83 | 83 | | 71inDSTSystems,Inc.v.DirectorofRevenue,43S.W.3d799(Mo.banc2001);Southwestern |
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| 84 | 84 | | 72BellTel.Co.v.DirectorofRevenue,78S.W.3d763(Mo.banc2002);andSouthwesternBell |
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| 85 | 85 | | 73Tel.Co.v.DirectorofRevenue,182S.W.3d226(Mo.banc2005),isherebyaffirmed. |
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| 86 | 86 | | 74Materialrecoveryisnotthereuseofmaterialswithinamanufacturingprocessortheuseofa |
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| 87 | 87 | | 75productpreviouslyrecovered.Thematerialrecoveryprocessingplantshallqualifyunderthe |
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| 88 | 88 | | 76provisionsofthissectionregardlessofownershipofthematerialbeingrecovered; |
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| 89 | 89 | | 77 (5)Machineryandequipment,andpartsandthematerialsandsuppliessolely |
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| 90 | 90 | | 78requiredfortheinstallationorconstructionofsuchmachineryandequipment,purchasedand |
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| 91 | 91 | | 79usedtoestablishnewortoexpandexistingmanufacturing,miningorfabricatingplantsinthe |
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| 92 | 92 | | 80stateifsuchmachineryandequipmentisuseddirectlyinmanufacturing,miningor |
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| 93 | 93 | | 81fabricatingaproductwhichisintendedtobesoldultimatelyforfinaluseorconsumption. |
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| 94 | 94 | | 82TheconstructionandapplicationofthissubdivisionasexpressedbytheMissourisupreme |
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| 95 | 95 | | 83courtinDSTSystems,Inc.v.DirectorofRevenue,43S.W.3d799(Mo.banc2001); |
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| 96 | 96 | | 84SouthwesternBellTel.Co.v.DirectorofRevenue,78S.W.3d763(Mo.banc2002);and |
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| 97 | 97 | | 85SouthwesternBellTel.Co.v.DirectorofRevenue,182S.W.3d226(Mo.banc2005),is |
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| 98 | 98 | | 86herebyaffirmed; |
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| 99 | 99 | | 87 (6)Tangiblepersonalpropertywhichisusedexclusivelyinthemanufacturing, |
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| 100 | 100 | | 88processing,modificationorassemblingofproductssoldtotheUnitedStatesgovernmentorto |
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| 101 | 101 | | 89anyagencyoftheUnitedStatesgovernment; |
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| 102 | 102 | | 90 (7)Animalsorpoultryusedforbreedingorfeedingpurposes,orcaptivewildlife; |
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| 103 | 103 | | HB1402 3 91 (8)Newsprint,ink,computers,photosensitivepaperandfilm,toner,printingplates |
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| 104 | 104 | | 92andothermachinery,equipment,replacementpartsandsuppliesusedinproducing |
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| 105 | 105 | | 93newspaperspublishedfordisseminationofnewstothegeneralpublic; |
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| 106 | 106 | | 94 (9)Therentalsoffilms,recordsoranytypeofsoundorpicturetranscriptionsfor |
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| 107 | 107 | | 95publiccommercialdisplay; |
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| 108 | 108 | | 96 (10)Pumpingmachineryandequipmentusedtopropelproductsdeliveredby |
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| 109 | 109 | | 97pipelinesengagedascommoncarriers; |
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| 110 | 110 | | 98 (11)Railroadrollingstockforuseintransportingpersonsorpropertyininterstate |
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| 111 | 111 | | 99commerceandmotorvehicleslicensedforagrossweightoftwenty-fourthousandpoundsor |
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| 112 | 112 | | 100moreortrailersusedbycommoncarriers,asdefinedinsection390.020,inthetransportation |
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| 113 | 113 | | 101ofpersonsorproperty; |
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| 114 | 114 | | 102 (12)Electricalenergyusedintheactualprimarymanufacture,processing, |
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| 115 | 115 | | 103compounding,miningorproducingofaproduct,orelectricalenergyusedintheactual |
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| 116 | 116 | | 104secondaryprocessingorfabricatingoftheproduct,oramaterialrecoveryprocessingplantas |
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| 117 | 117 | | 105definedinsubdivision(4)ofthissubsection,infacilitiesownedorleasedbythetaxpayer,if |
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| 118 | 118 | | 106thetotalcostofelectricalenergysousedexceedstenpercentofthetotalcostofproduction, |
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| 119 | 119 | | 107eitherprimaryorsecondary,exclusiveofthecostofelectricalenergysousedoriftheraw |
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| 120 | 120 | | 108materialsusedinsuchprocessingcontainatleasttwenty-fivepercentrecoveredmaterialsas |
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| 121 | 121 | | 109definedinsection260.200.Thereshallbearebuttablepresumptionthattherawmaterials |
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| 122 | 122 | | 110usedintheprimarymanufactureofautomobilescontainatleasttwenty-fivepercent |
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| 123 | 123 | | 111recoveredmaterials.Forpurposesofthissubdivision,"processing"meansanymodeof |
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| 124 | 124 | | 112treatment,actorseriesofactsperformeduponmaterialstotransformandreducethemtoa |
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| 125 | 125 | | 113differentstateorthing,includingtreatmentnecessarytomaintainorpreservesuchprocessing |
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| 126 | 126 | | 114bytheproducerattheproductionfacility; |
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| 127 | 127 | | 115 (13)Anodeswhichareusedorconsumedinmanufacturing,processing, |
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| 128 | 128 | | 116compounding,mining,producingorfabricatingandwhichhaveausefullifeoflessthan |
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| 129 | 129 | | 117oneyear; |
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| 130 | 130 | | 118 (14)Machinery,equipment,appliancesanddevicespurchasedorleasedandused |
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| 131 | 131 | | 119solelyforthepurposeofpreventing,abatingormonitoringairpollution,andmaterialsand |
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| 132 | 132 | | 120suppliessolelyrequiredfortheinstallation,constructionorreconstructionofsuchmachinery, |
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| 133 | 133 | | 121equipment,appliancesanddevices; |
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| 134 | 134 | | 122 (15)Machinery,equipment,appliancesanddevicespurchasedorleasedandused |
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| 135 | 135 | | 123solelyforthepurposeofpreventing,abatingormonitoringwaterpollution,andmaterialsand |
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| 136 | 136 | | 124suppliessolelyrequiredfortheinstallation,constructionorreconstructionofsuchmachinery, |
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| 137 | 137 | | 125equipment,appliancesanddevices; |
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| 138 | 138 | | 126 (16)Tangiblepersonalpropertypurchasedbyaruralwaterdistrict; |
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| 139 | 139 | | HB1402 4 127 (17)Allamountspaidorchargedforadmissionorparticipationorotherfeespaidby |
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| 140 | 140 | | 128orotherchargestoindividualsinorforanyplaceofamusement,entertainmentorrecreation, |
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| 141 | 141 | | 129gamesorathleticevents,includingmuseums,fairs,zoosandplanetariums,ownedoroperated |
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| 142 | 142 | | 130byamunicipalityorotherpoliticalsubdivisionwherealltheproceedsderivedtherefrom |
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| 143 | 143 | | 131benefitthemunicipalityorotherpoliticalsubdivisionanddonotinuretoanyprivateperson, |
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| 144 | 144 | | 132firm,orcorporation,provided,however,thatamunicipalityorotherpoliticalsubdivisionmay |
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| 145 | 145 | | 133enterintorevenue-sharingagreementswithprivatepersons,firms,orcorporationsproviding |
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| 146 | 146 | | 134goodsorservices,includingmanagementservices,inorfortheplaceofamusement, |
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| 147 | 147 | | 135entertainmentorrecreation,gamesorathleticevents,andprovidedfurtherthatnothinginthis |
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| 148 | 148 | | 136subdivisionshallexemptfromtaxanyamountsretainedbyanyprivateperson,firm,or |
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| 149 | 149 | | 137corporationundersuchrevenue-sharingagreement; |
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| 150 | 150 | | 138 (18)Allsalesofinsulin,andallsales,rentals,repairs,andpartsofdurablemedical |
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| 151 | 151 | | 139equipment,prostheticdevices,andorthopedicdevicesasdefinedonJanuary1,1980,bythe |
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| 152 | 152 | | 140federalMedicareprogrampursuanttoTitleXVIIIoftheSocialSecurityActof1965, |
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| 153 | 153 | | 141includingtheitemsspecifiedinSection1862(a)(12)ofthatact,andalsospecifically |
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| 154 | 154 | | 142includinghearingaidsandhearingaidsuppliesandallsalesofdrugswhichmaybelegally |
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| 155 | 155 | | 143dispensedbyalicensedpharmacistonlyuponalawfulprescriptionofapractitionerlicensed |
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| 156 | 156 | | 144toadministerthoseitems,includingsamplesandmaterialsusedtomanufacturesamples |
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| 157 | 157 | | 145whichmaybedispensedbyapractitionerauthorizedtodispensesuchsamplesandallsalesor |
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| 158 | 158 | | 146rentalofmedicaloxygen,homerespiratoryequipmentandaccessoriesincludingparts,and |
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| 159 | 159 | | 147hospitalbedsandaccessoriesandambulatoryaidsincludingparts,andallsalesorrentalof |
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| 160 | 160 | | 148manualandpoweredwheelchairsincludingparts,andstairwaylifts,Braillewriters,electronic |
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| 161 | 161 | | 149Brailleequipmentand,ifpurchasedorrentedbyoronbehalfofapersonwithoneormore |
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| 162 | 162 | | 150physicalormentaldisabilitiestoenablethemtofunctionmoreindependently,allsalesor |
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| 163 | 163 | | 151rentalofscootersincludingparts,andreadingmachines,electronicprintenlargersand |
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| 164 | 164 | | 152magnifiers,electronicalternativeandaugmentativecommunicationdevices,anditemsused |
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| 165 | 165 | | 153solelytomodifymotorvehiclestopermittheuseofsuchmotorvehiclesbyindividualswith |
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| 166 | 166 | | 154disabilitiesorsalesofover-the-counterornonprescriptiondrugstoindividualswith |
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| 167 | 167 | | 155disabilities,anddrugsrequiredbytheFoodandDrugAdministrationtomeettheover-the- |
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| 168 | 168 | | 156counterdrugproductlabelingrequirementsin21CFR201.66,oritssuccessor,asprescribed |
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| 169 | 169 | | 157byahealthcarepractitionerlicensedtoprescribe; |
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| 170 | 170 | | 158 (19)Allsalesmadebyortoreligiousandcharitableorganizationsandinstitutionsin |
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| 171 | 171 | | 159theirreligious,charitableoreducationalfunctionsandactivitiesandallsalesmadebyortoall |
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| 172 | 172 | | 160elementaryandsecondaryschoolsoperatedatpublicexpenseintheireducationalfunctions |
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| 173 | 173 | | 161andactivities; |
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| 174 | 174 | | 162 (20)Allsalesofaircrafttocommoncarriersforstorageorforuseininterstate |
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| 175 | 175 | | 163commerceandallsalesmadebyortonot-for-profitcivic,social,serviceorfraternal |
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| 176 | 176 | | HB1402 5 164organizations,includingfraternalorganizationswhichhavebeendeclaredtax-exempt |
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| 177 | 177 | | 165organizationspursuanttoSection501(c)(8)or(10)ofthe1986InternalRevenueCode,as |
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| 178 | 178 | | 166amended,intheircivicorcharitablefunctionsandactivitiesandallsalesmadeto |
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| 179 | 179 | | 167eleemosynaryandpenalinstitutionsandindustriesofthestate,andallsalesmadetoany |
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| 180 | 180 | | 168privatenot-for-profitinstitutionofhighereducationnototherwiseexcludedpursuantto |
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| 181 | 181 | | 169subdivision(19)ofthissubsectionoranyinstitutionofhighereducationsupportedbypublic |
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| 182 | 182 | | 170funds,andallsalesmadetoastatereliefagencyintheexerciseofrelieffunctionsand |
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| 183 | 183 | | 171activities; |
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| 184 | 184 | | 172 (21)Allticketsalesmadebybenevolent,scientificandeducationalassociations |
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| 185 | 185 | | 173whichareformedtofoster,encourage,andpromoteprogressandimprovementinthescience |
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| 186 | 186 | | 174ofagricultureandintheraisingandbreedingofanimals,andbynonprofitsummertheater |
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| 187 | 187 | | 175organizationsifsuchorganizationsareexemptfromfederaltaxpursuanttotheprovisionsof |
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| 188 | 188 | | 176theInternalRevenueCodeandalladmissionchargesandentryfeestotheMissouristatefair |
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| 189 | 189 | | 177oranyfairconductedbyacountyagriculturalandmechanicalsocietyorganizedandoperated |
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| 190 | 190 | | 178pursuanttosections262.290to262.530; |
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| 191 | 191 | | 179 (22)Allsalesmadetoanyprivatenot-for-profitelementaryorsecondaryschool,all |
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| 192 | 192 | | 180salesoffeedadditives,medicationsorvaccinesadministeredtolivestockorpoultryinthe |
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| 193 | 193 | | 181productionoffoodorfiber,allsalesofpesticidesusedintheproductionofcrops,livestockor |
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| 194 | 194 | | 182poultryforfoodorfiber,allsalesofbeddingusedintheproductionoflivestockorpoultryfor |
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| 195 | 195 | | 183foodorfiber,allsalesofpropaneornaturalgas,electricityordieselfuelusedexclusivelyfor |
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| 196 | 196 | | 184dryingagriculturalcrops,naturalgasusedintheprimarymanufactureorprocessingoffuel |
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| 197 | 197 | | 185ethanolasdefinedinsection142.028,naturalgas,propane,andelectricityusedbyaneligible |
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| 198 | 198 | | 186newgenerationcooperativeoraneligiblenewgenerationprocessingentityasdefinedin |
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| 199 | 199 | | 187section348.432,andallsalesoffarmmachineryandequipment,otherthanairplanes,motor |
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| 200 | 200 | | 188vehiclesandtrailers,andanyfreightchargesonanyexemptitem.Asusedinthis |
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| 201 | 201 | | 189subdivision,theterm"feedadditives"meanstangiblepersonalpropertywhich,whenmixed |
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| 202 | 202 | | 190withfeedforlivestockorpoultry,istobeusedinthefeedingoflivestockorpoultry.Asused |
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| 203 | 203 | | 191inthissubdivision,theterm"pesticides"includesadjuvantssuchascropoils,surfactants, |
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| 204 | 204 | | 192wettingagentsandotherassortedpesticidecarriersusedtoimproveorenhancetheeffectofa |
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| 205 | 205 | | 193pesticideandthefoamusedtomarktheapplicationofpesticidesandherbicidesforthe |
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| 206 | 206 | | 194productionofcrops,livestockorpoultry.Asusedinthissubdivision,theterm"farm |
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| 207 | 207 | | 195machineryandequipment"shallmean: |
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| 208 | 208 | | 196 (a)Neworusedfarmtractorsandsuchotherneworusedfarmmachineryand |
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| 209 | 209 | | 197equipment,includingutilityvehiclesusedforanyagriculturaluse,andrepairorreplacement |
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| 210 | 210 | | 198partsthereonandanyaccessoriesforandupgradestosuchfarmmachineryandequipment |
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| 211 | 211 | | 199androtarymowersusedforanyagriculturalpurposes.Forthepurposesofthissubdivision, |
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| 212 | 212 | | 200"utilityvehicle"shallmeananymotorizedvehiclemanufacturedandusedexclusivelyforoff- |
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| 213 | 213 | | HB1402 6 201highwayusewhichismorethanfiftyinchesbutnomorethaneightyinchesinwidth, |
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| 214 | 214 | | 202measuredfromoutsideoftirerimtooutsideoftirerim,withanunladendryweightofthree |
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| 215 | 215 | | 203thousandfivehundredpoundsorless,travelingonfourorsixwheels; |
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| 216 | 216 | | 204 (b)Suppliesandlubricantsusedexclusively,solely,anddirectlyforproducingcrops, |
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| 217 | 217 | | 205raisingandfeedinglivestock,fish,poultry,pheasants,chukar,quail,orforproducingmilkfor |
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| 218 | 218 | | 206ultimatesaleatretail,includingfielddraintile;and |
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| 219 | 219 | | 207 (c)One-halfofeachpurchaser'spurchaseofdieselfuelthereforwhichis: |
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| 220 | 220 | | 208 a.Usedexclusivelyforagriculturalpurposes; |
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| 221 | 221 | | 209 b.Usedonlandownedorleasedforthepurposeofproducingfarmproducts;and |
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| 222 | 222 | | 210 c.Useddirectlyinproducingfarmproductstobesoldultimatelyinprocessedformor |
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| 223 | 223 | | 211otherwiseatretailorinproducingfarmproductstobefedtolivestockorpoultrytobesold |
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| 224 | 224 | | 212ultimatelyinprocessedformatretail; |
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| 225 | 225 | | 213 (23)Exceptasotherwiseprovidedinsection144.032,allsalesofmeteredwater |
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| 226 | 226 | | 214service,electricity,electricalcurrent,natural,artificialorpropanegas,wood,coalorhome |
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| 227 | 227 | | 215heatingoilfordomesticuseandinanycitynotwithinacounty,allsalesofmeteredor |
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| 228 | 228 | | 216unmeteredwaterservicefordomesticuse: |
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| 229 | 229 | | 217 (a)"Domesticuse"meansthatportionofmeteredwaterservice,electricity,electrical |
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| 230 | 230 | | 218current,natural,artificialorpropanegas,wood,coalorhomeheatingoil,andinanycitynot |
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| 231 | 231 | | 219withinacounty,meteredorunmeteredwaterservice,whichanindividualoccupantofa |
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| 232 | 232 | | 220residentialpremisesusesfornonbusiness,noncommercialornonindustrialpurposes.Utility |
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| 233 | 233 | | 221servicethroughasingleormastermeterforresidentialapartmentsorcondominiums, |
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| 234 | 234 | | 222includingserviceforcommonareasandfacilitiesandvacantunits,shallbedeemedtobefor |
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| 235 | 235 | | 223domesticuse.Eachsellershallestablishandmaintainasystemwherebyindividualpurchases |
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| 236 | 236 | | 224aredeterminedasexemptornonexempt; |
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| 237 | 237 | | 225 (b)Regulatedutilitysellersshalldeterminewhetherindividualpurchasesareexempt |
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| 238 | 238 | | 226ornonexemptbasedupontheseller'sutilityservicerateclassificationsascontainedintariffs |
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| 239 | 239 | | 227onfilewithandapprovedbytheMissouripublicservicecommission.Salesandpurchases |
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| 240 | 240 | | 228madepursuanttotherateclassification"residential"andsalestoandpurchasesmadebyoron |
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| 241 | 241 | | 229behalfoftheoccupantsofresidentialapartmentsorcondominiumsthroughasingleormaster |
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| 242 | 242 | | 230meter,includingserviceforcommonareasandfacilitiesandvacantunits,shallbeconsidered |
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| 243 | 243 | | 231assalesmadefordomesticuseandsuchsalesshallbeexemptfromsalestax.Sellersshall |
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| 244 | 244 | | 232chargesalestaxupontheentireamountofpurchasesclassifiedasnondomesticuse.The |
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| 245 | 245 | | 233seller'sutilityservicerateclassificationandtheprovisionofservicethereundershallbe |
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| 246 | 246 | | 234conclusiveastowhetherornottheutilitymustchargesalestax; |
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| 247 | 247 | | 235 (c)Eachpersonmakingdomesticusepurchasesofservicesorpropertyandwhouses |
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| 248 | 248 | | 236anyportionoftheservicesorpropertysopurchasedforanondomesticuseshall,bythe |
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| 249 | 249 | | 237fifteenthdayofthefourthmonthfollowingtheyearofpurchase,andwithoutassessment, |
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| 250 | 250 | | HB1402 7 238noticeordemand,fileareturnandpaysalestaxonthatportionofnondomesticpurchases. |
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| 251 | 251 | | 239Eachpersonmakingnondomesticpurchasesofservicesorpropertyandwhousesanyportion |
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| 252 | 252 | | 240oftheservicesorpropertysopurchasedfordomesticuse,andeachpersonmakingdomestic |
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| 253 | 253 | | 241purchasesonbehalfofoccupantsofresidentialapartmentsorcondominiumsthroughasingle |
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| 254 | 254 | | 242ormastermeter,includingserviceforcommonareasandfacilitiesandvacantunits,undera |
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| 255 | 255 | | 243nonresidentialutilityservicerateclassificationmay,betweenthefirstdayofthefirstmonth |
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| 256 | 256 | | 244andthefifteenthdayofthefourthmonthfollowingtheyearofpurchase,applyforcreditor |
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| 257 | 257 | | 245refundtothedirectorofrevenueandthedirectorshallgivecreditormakerefundfortaxes |
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| 258 | 258 | | 246paidonthedomesticuseportionofthepurchase.Thepersonmakingsuchpurchaseson |
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| 259 | 259 | | 247behalfofoccupantsofresidentialapartmentsorcondominiumsshallhavestandingtoapplyto |
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| 260 | 260 | | 248thedirectorofrevenueforsuchcreditorrefund; |
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| 261 | 261 | | 249 (24)Allsalesofhandicraftitemsmadebythesellerortheseller'sspouseiftheseller |
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| 262 | 262 | | 250ortheseller'sspouseisatleastsixty-fiveyearsofage,andifthetotalgrossproceedsfrom |
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| 263 | 263 | | 251suchsalesdonotconstituteamajorityoftheannualgrossincomeoftheseller; |
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| 264 | 264 | | 252 (25)Excisetaxes,collectedonsalesatretail,imposedbySections4041,4071,4081, |
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| 265 | 265 | | 253[4091,] 4161,4181,4251,4261and4271ofTitle26,UnitedStatesCode.Thedirectorof |
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| 266 | 266 | | 254revenueshallpromulgaterulespursuanttochapter536toeliminateallstateandlocalsales |
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| 267 | 267 | | 255taxesonsuchexcisetaxes; |
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| 268 | 268 | | 256 (26)Salesoffuelconsumedorusedintheoperationofships,barges,orwaterborne |
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| 269 | 269 | | 257vesselswhichareusedprimarilyinorforthetransportationofpropertyorcargo,orthe |
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| 270 | 270 | | 258conveyanceofpersonsforhire,onnavigableriversborderingonorlocatedinpartinthis |
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| 271 | 271 | | 259state,ifsuchfuelisdeliveredbythesellertothepurchaser'sbarge,ship,orwaterbornevessel |
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| 272 | 272 | | 260whileitisafloatuponsuchriver; |
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| 273 | 273 | | 261 (27)Allsalesmadetoaninterstatecompactagencycreatedpursuanttosections |
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| 274 | 274 | | 26270.370to70.441orsections238.010to238.100intheexerciseofthefunctionsandactivities |
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| 275 | 275 | | 263ofsuchagencyasprovidedpursuanttothecompact; |
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| 276 | 276 | | 264 (28)Computers,computersoftwareandcomputersecuritysystemspurchasedforuse |
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| 277 | 277 | | 265byarchitecturalorengineeringfirmsheadquarteredinthisstate.Forthepurposesofthis |
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| 278 | 278 | | 266subdivision,"headquarteredinthisstate"meanstheofficefortheadministrativemanagement |
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| 279 | 279 | | 267ofatleastfourintegratedfacilitiesoperatedbythetaxpayerislocatedinthestateofMissouri; |
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| 280 | 280 | | 268 (29)Alllivestocksaleswheneitherthesellerisengagedinthegrowing,producingor |
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| 281 | 281 | | 269feedingofsuchlivestock,orthesellerisengagedinthebusinessofbuyingandselling, |
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| 282 | 282 | | 270barteringorleasingofsuchlivestock; |
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| 283 | 283 | | 271 (30)Allsalesofbargeswhicharetobeusedprimarilyinthetransportationof |
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| 284 | 284 | | 272propertyorcargooninterstatewaterways; |
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| 285 | 285 | | 273 (31)Electricalenergyorgas,whethernatural,artificialorpropane,water,orother |
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| 286 | 286 | | 274utilitieswhichareultimatelyconsumedinconnectionwiththemanufacturingofcellularglass |
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| 287 | 287 | | HB1402 8 275productsorinanymaterialrecoveryprocessingplantasdefinedinsubdivision(4)ofthis |
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| 288 | 288 | | 276subsection; |
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| 289 | 289 | | 277 (32)Notwithstandingotherprovisionsoflawtothecontrary,allsalesofpesticidesor |
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| 290 | 290 | | 278herbicidesusedintheproductionofcrops,aquaculture,livestockorpoultry; |
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| 291 | 291 | | 279 (33)Tangiblepersonalpropertyandutilitiespurchasedforuseorconsumption |
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| 292 | 292 | | 280directlyorexclusivelyintheresearchanddevelopmentofagricultural/biotechnologyand |
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| 293 | 293 | | 281plantgenomicsproductsandprescriptionpharmaceuticalsconsumedbyhumansoranimals; |
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| 294 | 294 | | 282 (34)Allsalesofgrainbinsforstorageofgrainforresale; |
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| 295 | 295 | | 283 (35)Allsalesoffeedwhicharedevelopedforandusedinthefeedingofpetsowned |
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| 296 | 296 | | 284byacommercialbreederwhensuchsalesaremadetoacommercialbreeder,asdefinedin |
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| 297 | 297 | | 285section273.325,andlicensedpursuanttosections273.325to273.357; |
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| 298 | 298 | | 286 (36)Allpurchasesbyacontractoronbehalfofanentitylocatedinanotherstate, |
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| 299 | 299 | | 287providedthattheentityisauthorizedtoissueacertificateofexemptionforpurchasestoa |
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| 300 | 300 | | 288contractorundertheprovisionsofthatstate'slaws.Forpurposesofthissubdivision,theterm |
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| 301 | 301 | | 289"certificateofexemption"shallmeananydocumentevidencingthattheentityisexemptfrom |
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| 302 | 302 | | 290salesandusetaxesonpurchasespursuanttothelawsofthestateinwhichtheentityis |
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| 303 | 303 | | 291located.Anycontractormakingpurchasesonbehalfofsuchentityshallmaintainacopyof |
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| 304 | 304 | | 292theentity'sexemptioncertificateasevidenceoftheexemption.Iftheexemptioncertificate |
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| 305 | 305 | | 293issuedbytheexemptentitytothecontractorislaterdeterminedbythedirectorofrevenueto |
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| 306 | 306 | | 294beinvalidforanyreasonandthecontractorhasacceptedthecertificateingoodfaith,neither |
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| 307 | 307 | | 295thecontractorortheexemptentityshallbeliableforthepaymentofanytaxes,interestand |
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| 308 | 308 | | 296penaltydueastheresultofuseoftheinvalidexemptioncertificate.Materialsshallbeexempt |
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| 309 | 309 | | 297fromallstateandlocalsalesandusetaxeswhenpurchasedbyacontractorforthepurposeof |
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| 310 | 310 | | 298fabricatingtangiblepersonalpropertywhichisusedinfulfillingacontractforthepurposeof |
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| 311 | 311 | | 299constructing,repairingorremodelingfacilitiesforthefollowing: |
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| 312 | 312 | | 300 (a)Anexemptentitylocatedinthisstate,iftheentityisoneofthoseentitiesableto |
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| 313 | 313 | | 301issueprojectexemptioncertificatesinaccordancewiththeprovisionsofsection144.062;or |
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| 314 | 314 | | 302 (b)Anexemptentitylocatedoutsidethestateiftheexemptentityisauthorizedto |
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| 315 | 315 | | 303issueanexemptioncertificatetocontractorsinaccordancewiththeprovisionsofthatstate's |
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| 316 | 316 | | 304lawandtheapplicableprovisionsofthissection; |
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| 317 | 317 | | 305 (37)Allsalesorothertransfersoftangiblepersonalpropertytoalessorwholeases |
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| 318 | 318 | | 306thepropertyunderaleaseofoneyearorlongerexecutedorineffectatthetimeofthesaleor |
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| 319 | 319 | | 307othertransfertoaninterstatecompactagencycreatedpursuanttosections70.370to70.441or |
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| 320 | 320 | | 308sections238.010to238.100; |
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| 321 | 321 | | 309 (38)Salesofticketstoanycollegiateathleticchampionshipeventthatisheldina |
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| 322 | 322 | | 310facilityownedoroperatedbyagovernmentalauthorityorcommission,aquasi-governmental |
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| 323 | 323 | | 311agency,astateuniversityorcollegeorbythestateoranypoliticalsubdivisionthereof, |
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| 324 | 324 | | HB1402 9 312includingamunicipality,andthatisplayedonaneutralsiteandmayreasonablybeplayedat |
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| 325 | 325 | | 313asitelocatedoutsidethestateofMissouri.Forpurposesofthissubdivision,"neutralsite" |
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| 326 | 326 | | 314meansanysitethatisnotlocatedonthecampusofaconferencememberinstitution |
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| 327 | 327 | | 315participatingintheevent; |
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| 328 | 328 | | 316 (39)Allpurchasesbyasportscomplexauthoritycreatedundersection64.920,andall |
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| 329 | 329 | | 317salesofutilitiesbysuchauthorityattheauthority'scostthatareconsumedinconnectionwith |
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| 330 | 330 | | 318theoperationofasportscomplexleasedtoaprofessionalsportsteam; |
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| 331 | 331 | | 319 (40)Allmaterials,replacementparts,andequipmentpurchasedforusedirectlyupon, |
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| 332 | 332 | | 320andforthemodification,replacement,repair,andmaintenanceofaircraft,aircraftpower |
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| 333 | 333 | | 321plants,andaircraftaccessories; |
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| 334 | 334 | | 322 (41)Salesofsportingclays,wobble,skeet,andtraptargetstoanyshootingrangeor |
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| 335 | 335 | | 323similarplacesofbusinessforuseinthenormalcourseofbusinessandmoneyreceivedbya |
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| 336 | 336 | | 324shootingrangeorsimilarplacesofbusinessfrompatronsandheldbyashootingrangeor |
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| 337 | 337 | | 325similarplaceofbusinessforredistributiontopatronsattheconclusionofashootingevent; |
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| 338 | 338 | | 326 (42)Allsalesofmotorfuel,asdefinedinsection142.800,usedinanywatercraft,as |
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| 339 | 339 | | 327definedinsection306.010; |
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| 340 | 340 | | 328 (43)Anyneworusedaircraftsoldordeliveredinthisstatetoapersonwhoisnota |
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| 341 | 341 | | 329residentofthisstateoracorporationthatisnotincorporatedinthisstate,andsuchaircraftis |
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| 342 | 342 | | 330nottobebasedinthisstateandshallnotremaininthisstatemorethantenbusinessdays |
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| 343 | 343 | | 331subsequenttothelasttooccurof: |
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| 344 | 344 | | 332 (a)Thetransferoftitletotheaircrafttoapersonwhoisnotaresidentofthisstateora |
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| 345 | 345 | | 333corporationthatisnotincorporatedinthisstate;or |
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| 346 | 346 | | 334 (b)Thedateofthereturntoserviceoftheaircraftinaccordancewith14CFR91.407 |
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| 347 | 347 | | 335foranymaintenance,preventivemaintenance,rebuilding,alterations,repairs,orinstallations |
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| 348 | 348 | | 336thatarecompletedcontemporaneouslywiththetransferoftitletotheaircrafttoapersonwho |
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| 349 | 349 | | 337isnotaresidentofthisstateoracorporationthatisnotincorporatedinthisstate; |
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| 350 | 350 | | 338 (44)Motorvehiclesregisteredinexcessoffifty-fourthousandpounds,andthe |
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| 351 | 351 | | 339trailerspulledbysuchmotorvehicles,thatareactuallyusedinthenormalcourseofbusiness |
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| 352 | 352 | | 340tohaulpropertyonthepublichighwaysofthestate,andthatarecapableofhaulingloads |
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| 353 | 353 | | 341commensuratewiththemotorvehicle'sregisteredweight;andthematerials,replacement |
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| 354 | 354 | | 342parts,andequipmentpurchasedforusedirectlyupon,andfortherepairandmaintenanceor |
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| 355 | 355 | | 343manufactureofsuchvehicles.Forpurposesofthissubdivision,"motorvehicle"and"public |
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| 356 | 356 | | 344highway"shallhavethemeaningasascribedinsection390.020; |
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| 357 | 357 | | 345 (45)Allinternetaccessortheuseofinternetaccessregardlessofwhetherthetaxis |
|---|
| 358 | 358 | | 346imposedonaproviderofinternetaccessorabuyerofinternetaccess.Forpurposesofthis |
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| 359 | 359 | | 347subdivision,thefollowingtermsshallmean: |
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| 360 | 360 | | HB1402 10 348 (a)"Directcosts",costsincurredbyagovernmentalauthoritysolelybecauseofan |
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| 361 | 361 | | 349internetserviceprovider'suseofthepublicright-of-way.Thetermshallnotincludecoststhat |
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| 362 | 362 | | 350thegovernmentalauthoritywouldhaveincurrediftheinternetserviceproviderdidnotmake |
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| 363 | 363 | | 351suchuseofthepublicright-of-way.Directcostsshallbedeterminedinamannerconsistent |
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| 364 | 364 | | 352withgenerallyacceptedaccountingprinciples; |
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| 365 | 365 | | 353 (b)"Internet",computerandtelecommunicationsfacilities,includingequipmentand |
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| 366 | 366 | | 354operatingsoftware,thatcomprisestheinterconnectedworldwidenetworkthatemploythe |
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| 367 | 367 | | 355transmissioncontrolprotocolorinternetprotocol,oranypredecessororsuccessorprotocols |
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| 368 | 368 | | 356tothatprotocol,tocommunicateinformationofallkindsbywireorradio; |
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| 369 | 369 | | 357 (c)"Internetaccess",aservicethatenablesuserstoconnecttotheinternettoaccess |
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| 370 | 370 | | 358content,information,orotherserviceswithoutregardtowhethertheserviceisreferredtoas |
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| 371 | 371 | | 359telecommunications,communications,transmission,orsimilarservices,andwithoutregardto |
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| 372 | 372 | | 360whetheraprovideroftheserviceissubjecttoregulationbytheFederalCommunications |
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| 373 | 373 | | 361Commissionasacommoncarrierunder47U.S.C.Section201,etseq.Forpurposesofthis |
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| 374 | 374 | | 362subdivision,internetaccessalsoincludes:thepurchase,use,orsaleofcommunications |
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| 375 | 375 | | 363services,includingtelecommunicationsservicesasdefinedinsection144.010,totheextent |
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| 376 | 376 | | 364thecommunicationsservicesarepurchased,used,orsoldtoprovidetheservicedescribedin |
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| 377 | 377 | | 365thissubdivisionortootherwiseenableuserstoaccesscontent,information,orotherservices |
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| 378 | 378 | | 366offeredovertheinternet;servicesthatareincidentaltotheprovisionofaservicedescribedin |
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| 379 | 379 | | 367thissubdivision,whenfurnishedtousersaspartofsuchservice,includingahomepage, |
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| 380 | 380 | | 368electronicmail,andinstantmessaging,includingvoice-capableandvideo-capableelectronic |
|---|
| 381 | 381 | | 369mailandinstantmessaging,videoclips,andpersonalelectronicstoragecapacity;ahome |
|---|
| 382 | 382 | | 370pageelectronicmailandinstantmessaging,includingvoice-capableandvideo-capable |
|---|
| 383 | 383 | | 371electronicmailandinstantmessaging,videoclips,andpersonalelectronicstoragecapacity |
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| 384 | 384 | | 372thatareprovidedindependentlyorthatarenotpackedwithinternetaccess.Asusedinthis |
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| 385 | 385 | | 373subdivision,internetaccessdoesnotincludevoice,audio,andvideoprogrammingorother |
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| 386 | 386 | | 374productsandservices,exceptservicesdescribedinthisparagraphorthissubdivision,thatuse |
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| 387 | 387 | | 375internetprotocoloranysuccessorprotocolandforwhichthereisacharge,regardlessof |
|---|
| 388 | 388 | | 376whetherthechargeisseparatelystatedoraggregatedwiththechargeforservicesdescribedin |
|---|
| 389 | 389 | | 377thisparagraphorthissubdivision; |
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| 390 | 390 | | 378 (d)"Tax",anychargeimposedbythestateorapoliticalsubdivisionofthestatefor |
|---|
| 391 | 391 | | 379thepurposeofgeneratingrevenuesforgovernmentalpurposesandthatisnotafeeimposed |
|---|
| 392 | 392 | | 380foraspecificprivilege,service,orbenefitconferred,exceptasdescribedasotherwiseunder |
|---|
| 393 | 393 | | 381thissubdivision,oranyobligationimposedonasellertocollectandtoremittothestateora |
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| 394 | 394 | | 382politicalsubdivisionofthestateanygrossretailtax,salestax,orusetaximposedonabuyer |
|---|
| 395 | 395 | | 383bysuchagovernmentalentity.Thetermtaxshallnotincludeanyfranchisefeeorsimilarfee |
|---|
| 396 | 396 | | 384imposedorauthorizedundersections67.1830to67.1846orsection67.2689;Section622or |
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| 397 | 397 | | HB1402 11 385653oftheCommunicationsActof1934,47U.S.C.Section542and47U.S.C.Section573; |
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| 398 | 398 | | 386oranyotherfeerelatedtoobligationsoftelecommunicationscarriersunderthe |
|---|
| 399 | 399 | | 387CommunicationsActof1934,47U.S.C.Section151,etseq.,excepttotheextentthat: |
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| 400 | 400 | | 388 a.Thefeeisnotimposedforthepurposeofrecoveringdirectcostsincurredbythe |
|---|
| 401 | 401 | | 389franchisingorothergovernmentalauthorityfromprovidingthespecificprivilege,service,or |
|---|
| 402 | 402 | | 390benefitconferredtothepayerofthefee;or |
|---|
| 403 | 403 | | 391 b.Thefeeisimposedfortheuseofapublicright-of-waybasedonapercentageofthe |
|---|
| 404 | 404 | | 392servicerevenue,andthefeeexceedstheincrementaldirectcostsincurredbythe |
|---|
| 405 | 405 | | 393governmentalauthorityassociatedwiththeprovisionofthatright-of-waytotheprovider |
|---|
| 406 | 406 | | 394ofinternetaccessservice. |
|---|
| 407 | 407 | | 395 |
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| 408 | 408 | | 396Nothinginthissubdivisionshallbeinterpretedasanexemptionfromtaxesdueongoodsor |
|---|
| 409 | 409 | | 397servicesthatweresubjecttotaxonJanuary1,2016; |
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| 410 | 410 | | 398 (46)Allpurchasesbyacompanyofsolarphotovoltaicenergysystems,components |
|---|
| 411 | 411 | | 399usedtoconstructasolarphotovoltaicenergysystem,andallpurchasesofmaterialsand |
|---|
| 412 | 412 | | 400suppliesuseddirectlytoconstructormakeimprovementstosuchsystems,providedthatsuch |
|---|
| 413 | 413 | | 401systems: |
|---|
| 414 | 414 | | 402 (a)Aresoldorleasedtoanenduser;or |
|---|
| 415 | 415 | | 403 (b)Areusedtoproduce,collectandtransmitelectricityforresaleorretail. |
|---|
| 416 | 416 | | 404 3.Anyruling,agreement,orcontract,whetherwrittenororal,expressorimplied, |
|---|
| 417 | 417 | | 405betweenapersonandthisstate'sexecutivebranch,oranyotherstateagencyordepartment, |
|---|
| 418 | 418 | | 406stating,agreeing,orrulingthatsuchpersonisnotrequiredtocollectsalesandusetaxinthis |
|---|
| 419 | 419 | | 407statedespitethepresenceofawarehouse,distributioncenter,orfulfillmentcenterinthisstate |
|---|
| 420 | 420 | | 408thatisownedoroperatedbythepersonoranaffiliatedpersonshallbenullandvoidunlessit |
|---|
| 421 | 421 | | 409isspecificallyapprovedbyamajorityvoteofeachofthehousesofthegeneralassembly.For |
|---|
| 422 | 422 | | 410purposesofthissubsection,an"affiliatedperson"meansanypersonthatisamemberofthe |
|---|
| 423 | 423 | | 411samecontrolledgroupofcorporationsasdefinedinSection1563(a)oftheInternalRevenue |
|---|
| 424 | 424 | | 412Codeof1986,asamended,asthevendororanyotherentitythat,notwithstandingitsformof |
|---|
| 425 | 425 | | 413organization,bearsthesameownershiprelationshiptothevendorasacorporationthatisa |
|---|
| 426 | 426 | | 414memberofthesamecontrolledgroupofcorporationsasdefinedinSection1563(a)ofthe |
|---|
| 427 | 427 | | 415InternalRevenueCode,asamended. |
|---|
| 428 | 428 | | âś” |
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| 429 | 429 | | HB1402 12 |
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