Missouri 2025 Regular Session

Missouri Senate Bill SB237 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1
2	2	EXPLANATION-Matter enclosed in bold-faced brackets [thus] in this bill is not enacted
3	3	and is intended to be omitted in the law.
4	4	FIRST REGULAR SESSION
5	5	SENATE BILL NO. 237
6	6	103RD GENERAL ASSEMBLY
7	7	INTRODUCED BY SENATOR HENDERSON.
8	8	0285S.01I KRISTINA MARTIN, Secretary
9	9	AN ACT
10	10	To repeal section 144.054, RSMo, and to enact in lieu thereof one new section relating to sales tax
11	11	exemptions.
12	12
13	13	Be it enacted by the General Assembly of the State of Missouri, as follows:
14	14	Section A. Section 144.054, RSMo, is repealed and one new 1
15	15	section enacted in lieu thereof, to be known as section 144.054, 2
16	16	to read as follows:3
17	17	144.054. 1. As used in this section, the following 1
18	18	terms mean: 2
19	19	(1) "Nuclear security enterprise", the same meaning as 3
20	20	defined in 50 U.S.C. Section 2501, inclusive of buildings, 4
21	21	structures, and infrastructure constructed for use as a 5
22	22	defense nuclear facility as defined in 50 U.S.C. Section 6
23	23	2501; 7
24	24	(2) "Processing", any mode of treatment, act, or 8
25	25	series of acts performed upon materials to transform or 9
26	26	reduce them to a different state or thing, including 10
27	27	treatment necessary to maintain or preserve such processing 11
28	28	by the producer at the production facility; 12
29	29	(3) "Producing" includes, but is not limited to, the 13
30	30	production of, including the production and transmission of, 14
31	31	telecommunication services; 15
32	32	(4) "Product" includes, but is not limited to, 16
33	33	telecommunications services; 17 SB 237 2
34	34	(5) "Recovered materials", those materials which have 18
35	35	been diverted or removed from the solid waste stream for 19
36	36	sale, use, reuse, or recycling, whether or not they require 20
37	37	subsequent separation and processing. 21
38	38	2. (1) In addition to all other exemptions granted 22
39	39	under this chapter, there is hereby specifically exempted 23
40	40	from the provisions of this chapter [and the local sales tax 24
41	41	law as defined in section 32.085 ] and from the computation 25
42	42	of the tax levied, assessed, or payable under this chapter 26
43	43	[and the local sales tax law as defined in section 32.085 ], 27
44	44	electrical energy and gas, whether natural, artificial, or 28
45	45	propane, water, coal, and energy sources, chemicals, 29
46	46	machinery, equipment, and materials used or consumed in the 30
47	47	manufacturing, processing, compounding, mining, or producing 31
48	48	of any product, or used or consumed in the processing of 32
49	49	recovered materials, or used in research and development 33
50	50	related to manufacturing, processing, compounding, mining, 34
51	51	or producing any product. The construction and application 35
52	52	of this subsection as expressed by the Missouri supreme 36
53	53	court in DST Systems, Inc. v. Director of Revenue , 43 S.W.3d 37
54	54	799 (Mo. banc 2001); Southwestern Bell Tel. Co. v. Director 38
55	55	of Revenue, 78 S.W.3d 763 (Mo. b anc 2002); and Southwestern 39
56	56	Bell Tel. Co. v. Director of Revenue , 182 S.W.3d 226 (Mo. 40
57	57	banc 2005), is hereby affirmed. 41
58	58	(2) In addition to the exemption granted pursuant to 42
59	59	subdivision (1) of this subsection, a political subdivision 43
60	60	may exempt such transactions from any sales tax levied by 44
61	61	such political subdivision pursuant to the local sales tax 45
62	62	law as defined in section 32.085, provided that no such 46
63	63	exemption shall become effective unless approved by a vote 47
64	64	of the people. 48 SB 237 3
65	65	3. In addition to all other exemptions granted under 49
66	66	this chapter, there is hereby specifically exempted from the 50
67	67	provisions of this chapter and the local sales tax law as 51
68	68	defined in section 32.085, and from the computation of the 52
69	69	tax levied, assessed, or payable un der this chapter and the 53
70	70	local sales tax law as defined in section 32.085, all 54
71	71	utilities, machinery, and equipment used or consumed 55
72	72	directly in television or radio broadcasting and all sales 56
73	73	and purchases of tangible personal property, utilities, 57
74	74	services, or any other transaction that would otherwise be 58
75	75	subject to the state or local sales or use tax when such 59
76	76	sales are made to or purchases are made by a contractor for 60
77	77	use in fulfillment of any obligation under a defense 61
78	78	contract with the United St ates government, and all sales 62
79	79	and leases of tangible personal property by any county, 63
80	80	city, incorporated town, or village, provided such sale or 64
81	81	lease is authorized under chapter 100, and such transaction 65
82	82	is certified for sales tax exemption by the de partment of 66
83	83	economic development, and tangible personal property used 67
84	84	for railroad infrastructure brought into this state for 68
85	85	processing, fabrication, or other modification for use 69
86	86	outside the state in the regular course of business. 70
87	87	4. In addition to all other exemptions granted under 71
88	88	this chapter, there is hereby specifically exempted from the 72
89	89	provisions of this chapter and the local sales tax law as 73
90	90	defined in section 32.085, and from the computation of the 74
91	91	tax levied, assessed, or payable under this chapter and the 75
92	92	local sales tax law as defined in section 32.085, all sales 76
93	93	and purchases of tangible personal property, utilities, 77
94	94	services, or any other transaction that would otherwise be 78
95	95	subject to the state or local sales or use tax whe n such 79
96	96	sales are made to or purchases are made by a private partner 80 SB 237 4
97	97	for use in completing a project under sections 227.600 to 81
98	98	227.669. 82
99	99	5. In addition to all other exemptions granted under 83
100	100	this chapter, there is hereby specifically exempted from t he 84
101	101	provisions of this chapter and the local sales tax law as 85
102	102	defined in section 32.085, and from the computation of the 86
103	103	tax levied, assessed, or payable under this chapter and the 87
104	104	local sales tax law as defined in section 32.085, all 88
105	105	materials, manufactured goods, machinery and parts, 89
106	106	electrical energy and gas, whether natural, artificial or 90
107	107	propane, water, coal and other energy sources, chemicals, 91
108	108	soaps, detergents, cleaning and sanitizing agents, and other 92
109	109	ingredients and materials inserted by co mmercial or 93
110	110	industrial laundries to treat, clean, and sanitize textiles 94
111	111	in facilities which process at least five hundred pounds of 95
112	112	textiles per hour and at least sixty thousand pounds per 96
113	113	week. 97
114	114	6. In addition to all other exemptions granted 98
115	115	pursuant to this chapter, there is hereby exempted from the 99
116	116	provisions of and the computation of the tax levied, 100
117	117	assessed, or payable pursuant to this chapter and the local 101
118	118	sales tax law as defined in section 32.085, all sales and 102
119	119	purchases of tangible pe rsonal property, building materials, 103
120	120	equipment, fixtures, manufactured goods, machinery, and 104
121	121	parts for the purposes of constructing all or any portion of 105
122	122	a nuclear security enterprise located in any city with more 106
123	123	than four hundred thousand inhabitants and located in more 107
124	124	than one county. This subsection shall expire on August 28, 108
125	125	2034. 109
126	126	