FIRST REGULAR SESSION
SENATE BILL NO. 819
103RD GENERAL ASSEMBLY
INTRODUCED BY SENATOR WASHINGTON.
1975S.01I KRISTINA MARTIN, Secretary
AN ACT
To repeal section 144.030, RSMo, and to enact in lieu thereof one new section relating to a sales
tax exemption for feminine hygiene products purchased by certain organizations.
Be it enacted by the General Assembly of the State of Missouri, as follows:
Section A. Section 144.030, RSMo, is repealed and one new 1
section enacted in lieu thereof, to be known as section 144.030, 2
to read as follows:3
144.030. 1. There is hereby specifically exempted 1
from the provisions of sections 1 44.010 to 144.525 and from 2
the computation of the tax levied, assessed or payable 3
pursuant to sections 144.010 to 144.525 such retail sales as 4
may be made in commerce between this state and any other 5
state of the United States, or between this state an d any 6
foreign country, and any retail sale which the state of 7
Missouri is prohibited from taxing pursuant to the 8
Constitution or laws of the United States of America, and 9
such retail sales of tangible personal property which the 10
general assembly of th e state of Missouri is prohibited from 11
taxing or further taxing by the constitution of this state. 12
2. There are also specifically exempted from the 13
provisions of the local sales tax law as defined in section 14
32.085, section 238.235, and sections 1 44.010 to 144.525 and 15
144.600 to 144.761 and from the computation of the tax 16
levied, assessed or payable pursuant to the local sales tax 17
law as defined in section 32.085, section 238.235, and 18
sections 144.010 to 144.525 and 144.600 to 144.745: 19 SB 819 2
(1) Motor fuel or special fuel subject to an excise 20
tax of this state, unless all or part of such excise tax is 21
refunded pursuant to section 142.824; or upon the sale at 22
retail of fuel to be consumed in manufacturing or creating 23
gas, power, steam, electr ical current or in furnishing water 24
to be sold ultimately at retail; or feed for livestock or 25
poultry; or grain to be converted into foodstuffs which are 26
to be sold ultimately in processed form at retail; or seed, 27
limestone or fertilizer which is to be used for seeding, 28
liming or fertilizing crops which when harvested will be 29
sold at retail or will be fed to livestock or poultry to be 30
sold ultimately in processed form at retail; economic 31
poisons registered pursuant to the provisions of the 32
Missouri pesticide registration law, sections 281.220 to 33
281.310, which are to be used in connection with the growth 34
or production of crops, fruit trees or orchards applied 35
before, during, or after planting, the crop of which when 36
harvested will be sold at ret ail or will be converted into 37
foodstuffs which are to be sold ultimately in processed form 38
at retail; 39
(2) Materials, manufactured goods, machinery and parts 40
which when used in manufacturing, processing, compounding, 41
mining, producing or fabricati ng become a component part or 42
ingredient of the new personal property resulting from such 43
manufacturing, processing, compounding, mining, producing or 44
fabricating and which new personal property is intended to 45
be sold ultimately for final use or consum ption; and 46
materials, including without limitation, gases and 47
manufactured goods, including without limitation slagging 48
materials and firebrick, which are ultimately consumed in 49
the manufacturing process by blending, reacting or 50
interacting with or by becoming, in whole or in part, 51 SB 819 3
component parts or ingredients of steel products intended to 52
be sold ultimately for final use or consumption; 53
(3) Materials, replacement parts and equipment 54
purchased for use directly upon, and for the repair and 55
maintenance or manufacture of, motor vehicles, watercraft, 56
railroad rolling stock or aircraft engaged as common 57
carriers of persons or property; 58
(4) Replacement machinery, equipment, and parts and 59
the materials and supplies solely required for the 60
installation or construction of such replacement machinery, 61
equipment, and parts, used directly in manufacturing, 62
mining, fabricating or producing a product which is intended 63
to be sold ultimately for final use or consumption; and 64
machinery and equipm ent, and the materials and supplies 65
required solely for the operation, installation or 66
construction of such machinery and equipment, purchased and 67
used to establish new, or to replace or expand existing, 68
material recovery processing plants in this stat e. For the 69
purposes of this subdivision, a "material recovery 70
processing plant" means a facility that has as its primary 71
purpose the recovery of materials into a usable product or a 72
different form which is used in producing a new product and 73
shall include a facility or equipment which are used 74
exclusively for the collection of recovered materials for 75
delivery to a material recovery processing plant but shall 76
not include motor vehicles used on highways. For purposes 77
of this section, the terms moto r vehicle and highway shall 78
have the same meaning pursuant to section 301.010. For the 79
purposes of this subdivision, subdivision (5) of this 80
subsection, and section 144.054, as well as the definition 81
in subdivision (9) of subsection 1 of section 144.0 10, the 82
term "product" includes telecommunications services and the 83 SB 819 4
term "manufacturing" shall include the production, or 84
production and transmission, of telecommunications 85
services. The preceding sentence does not make a 86
substantive change in the la w and is intended to clarify 87
that the term "manufacturing" has included and continues to 88
include the production and transmission of 89
"telecommunications services", as enacted in this 90
subdivision and subdivision (5) of this subsection, as well 91
as the definition in subdivision (9) of subsection 1 of 92
section 144.010. The preceding two sentences reaffirm 93
legislative intent consistent with the interpretation of 94
this subdivision and subdivision (5) of this subsection in 95
Southwestern Bell Tel. Co. v. Dire ctor of Revenue, 78 S.W.3d 96
763 (Mo. banc 2002) and Southwestern Bell Tel. Co. v. 97
Director of Revenue, 182 S.W.3d 226 (Mo. banc 2005), and 98
accordingly abrogates the Missouri supreme court's 99
interpretation of those exemptions in IBM Corporation v. 100
Director of Revenue, 491 S.W.3d 535 (Mo. banc 2016) to the 101
extent inconsistent with this section and Southwestern Bell 102
Tel. Co. v. Director of Revenue , 78 S.W.3d 763 (Mo. banc 103
2002) and Southwestern Bell Tel. Co. v. Director of Revenue , 104
182 S.W.3d 226 (Mo. banc 2005). The construction and 105
application of this subdivision as expressed by the Missouri 106
supreme court in DST Systems, Inc. v. Director of Revenue , 107
43 S.W.3d 799 (Mo. banc 2001); Southwestern Bell Tel. Co. v. 108
Director of Revenue, 78 S.W.3d 763 (Mo. banc 2002); and 109
Southwestern Bell Tel. Co. v. Director of Revenue , 182 110
S.W.3d 226 (Mo. banc 2005), is hereby affirmed. Material 111
recovery is not the reuse of materials within a 112
manufacturing process or the use of a product previously 113
recovered. The material recovery processing plant shall 114 SB 819 5
qualify under the provisions of this section regardless of 115
ownership of the material being recovered; 116
(5) Machinery and equipment, and parts and the 117
materials and supplies solely required for the installa tion 118
or construction of such machinery and equipment, purchased 119
and used to establish new or to expand existing 120
manufacturing, mining or fabricating plants in the state if 121
such machinery and equipment is used directly in 122
manufacturing, mining or fabri cating a product which is 123
intended to be sold ultimately for final use or 124
consumption. The construction and application of this 125
subdivision as expressed by the Missouri supreme court in 126
DST Systems, Inc. v. Director of Revenue , 43 S.W.3d 799 (Mo. 127
banc 2001); Southwestern Bell Tel. Co. v. Director of 128
Revenue, 78 S.W.3d 763 (Mo. banc 2002); and Southwestern 129
Bell Tel. Co. v. Director of Revenue , 182 S.W.3d 226 (Mo. 130
banc 2005), is hereby affirmed; 131
(6) Tangible personal property which is used 132
exclusively in the manufacturing, processing, modification 133
or assembling of products sold to the United States 134
government or to any agency of the United States government; 135
(7) Animals or poultry used for breeding or feeding 136
purposes, or captive wildl ife; 137
(8) Newsprint, ink, computers, photosensitive paper 138
and film, toner, printing plates and other machinery, 139
equipment, replacement parts and supplies used in producing 140
newspapers published for dissemination of news to the 141
general public; 142
(9) The rentals of films, records or any type of sound 143
or picture transcriptions for public commercial display; 144
(10) Pumping machinery and equipment used to propel 145
products delivered by pipelines engaged as common carriers; 146 SB 819 6
(11) Railroad rolling stock for use in transporting 147
persons or property in interstate commerce and motor 148
vehicles licensed for a gross weight of twenty -four thousand 149
pounds or more or trailers used by common carriers, as 150
defined in section 390.020, in the transportatio n of persons 151
or property; 152
(12) Electrical energy used in the actual primary 153
manufacture, processing, compounding, mining or producing of 154
a product, or electrical energy used in the actual secondary 155
processing or fabricating of the product, or a m aterial 156
recovery processing plant as defined in subdivision (4) of 157
this subsection, in facilities owned or leased by the 158
taxpayer, if the total cost of electrical energy so used 159
exceeds ten percent of the total cost of production, either 160
primary or secondary, exclusive of the cost of electrical 161
energy so used or if the raw materials used in such 162
processing contain at least twenty -five percent recovered 163
materials as defined in section 260.200. There shall be a 164
rebuttable presumption that the raw ma terials used in the 165
primary manufacture of automobiles contain at least twenty - 166
five percent recovered materials. For purposes of this 167
subdivision, "processing" means any mode of treatment, act 168
or series of acts performed upon materials to transform an d 169
reduce them to a different state or thing, including 170
treatment necessary to maintain or preserve such processing 171
by the producer at the production facility; 172
(13) Anodes which are used or consumed in 173
manufacturing, processing, compounding, minin g, producing or 174
fabricating and which have a useful life of less than one 175
year; 176
(14) Machinery, equipment, appliances and devices 177
purchased or leased and used solely for the purpose of 178 SB 819 7
preventing, abating or monitoring air pollution, and 179
materials and supplies solely required for the installation, 180
construction or reconstruction of such machinery, equipment, 181
appliances and devices; 182
(15) Machinery, equipment, appliances and devices 183
purchased or leased and used solely for the purpose of 184
preventing, abating or monitoring water pollution, and 185
materials and supplies solely required for the installation, 186
construction or reconstruction of such machinery, equipment, 187
appliances and devices; 188
(16) Tangible personal property purchased by a r ural 189
water district; 190
(17) All amounts paid or charged for admission or 191
participation or other fees paid by or other charges to 192
individuals in or for any place of amusement, entertainment 193
or recreation, games or athletic events, including museums, 194
fairs, zoos and planetariums, owned or operated by a 195
municipality or other political subdivision where all the 196
proceeds derived therefrom benefit the municipality or other 197
political subdivision and do not inure to any private 198
person, firm, or corpora tion, provided, however, that a 199
municipality or other political subdivision may enter into 200
revenue-sharing agreements with private persons, firms, or 201
corporations providing goods or services, including 202
management services, in or for the place of amusem ent, 203
entertainment or recreation, games or athletic events, and 204
provided further that nothing in this subdivision shall 205
exempt from tax any amounts retained by any private person, 206
firm, or corporation under such revenue -sharing agreement; 207
(18) All sales of insulin, and all sales, rentals, 208
repairs, and parts of durable medical equipment, prosthetic 209
devices, and orthopedic devices as defined on January 1, 210 SB 819 8
1980, by the federal Medicare program pursuant to Title 211
XVIII of the Social Security Act of 1965, including the 212
items specified in Section 1862(a)(12) of that act, and also 213
specifically including hearing aids and hearing aid supplies 214
and all sales of drugs which may be legally dispensed by a 215
licensed pharmacist only upon a lawful prescriptio n of a 216
practitioner licensed to administer those items, including 217
samples and materials used to manufacture samples which may 218
be dispensed by a practitioner authorized to dispense such 219
samples and all sales or rental of medical oxygen, home 220
respiratory equipment and accessories including parts, and 221
hospital beds and accessories and ambulatory aids including 222
parts, and all sales or rental of manual and powered 223
wheelchairs including parts, and stairway lifts, Braille 224
writers, electronic Braille equip ment and, if purchased or 225
rented by or on behalf of a person with one or more physical 226
or mental disabilities to enable them to function more 227
independently, all sales or rental of scooters including 228
parts, and reading machines, electronic print enlarge rs and 229
magnifiers, electronic alternative and augmentative 230
communication devices, and items used solely to modify motor 231
vehicles to permit the use of such motor vehicles by 232
individuals with disabilities or sales of over -the-counter 233
or nonprescription drugs to individuals with disabilities, 234
and drugs required by the Food and Drug Administration to 235
meet the over-the-counter drug product labeling requirements 236
in 21 CFR 201.66, or its successor, as prescribed by a 237
health care practitioner licensed to p rescribe; 238
(19) All sales made by or to religious and charitable 239
organizations and institutions in their religious, 240
charitable or educational functions and activities and all 241
sales made by or to all elementary and secondary schools 242 SB 819 9
operated at public expense in their educational functions 243
and activities; 244
(20) All sales of aircraft to common carriers for 245
storage or for use in interstate commerce and all sales made 246
by or to not-for-profit civic, social, service or fraternal 247
organizations, including fraternal organizations which have 248
been declared tax-exempt organizations pursuant to Section 249
501(c)(8) or (10) of the 1986 Internal Revenue Code, as 250
amended, in their civic or charitable functions and 251
activities and all sales made to eleemosy nary and penal 252
institutions and industries of the state, and all sales made 253
to any private not-for-profit institution of higher 254
education not otherwise excluded pursuant to subdivision 255
(19) of this subsection or any institution of higher 256
education supported by public funds, and all sales made to a 257
state relief agency in the exercise of relief functions and 258
activities; 259
(21) All ticket sales made by benevolent, scientific 260
and educational associations which are formed to foster, 261
encourage, and promote progress and improvement in the 262
science of agriculture and in the raising and breeding of 263
animals, and by nonprofit summer theater organizations if 264
such organizations are exempt from federal tax pursuant to 265
the provisions of the Internal Revenue Code and all 266
admission charges and entry fees to the Missouri state fair 267
or any fair conducted by a county agricultural and 268
mechanical society organized and operated pursuant to 269
sections 262.290 to 262.530; 270
(22) All sales made to any private not -for-profit 271
elementary or secondary school, all sales of feed additives, 272
medications or vaccines administered to livestock or poultry 273
in the production of food or fiber, all sales of pesticides 274 SB 819 10
used in the production of crops, livestock or poultry for 275
food or fiber, all sales of bedding used in the production 276
of livestock or poultry for food or fiber, all sales of 277
propane or natural gas, electricity or diesel fuel used 278
exclusively for drying agricultural crops, natural gas used 279
in the primary manuf acture or processing of fuel ethanol as 280
defined in section 142.028, natural gas, propane, and 281
electricity used by an eligible new generation cooperative 282
or an eligible new generation processing entity as defined 283
in section 348.432, and all sales of far m machinery and 284
equipment, other than airplanes, motor vehicles and 285
trailers, and any freight charges on any exempt item. As 286
used in this subdivision, the term "feed additives" means 287
tangible personal property which, when mixed with feed for 288
livestock or poultry, is to be used in the feeding of 289
livestock or poultry. As used in this subdivision, the term 290
"pesticides" includes adjuvants such as crop oils, 291
surfactants, wetting agents and other assorted pesticide 292
carriers used to improve or enhance t he effect of a 293
pesticide and the foam used to mark the application of 294
pesticides and herbicides for the production of crops, 295
livestock or poultry. As used in this subdivision, the term 296
"farm machinery and equipment" shall mean: 297
(a) New or used farm tractors and such other new or 298
used farm machinery and equipment, including utility 299
vehicles used for any agricultural use, and repair or 300
replacement parts thereon and any accessories for and 301
upgrades to such farm machinery and equipment and rotary 302
mowers used for any agricultural purposes. For the purposes 303
of this subdivision, "utility vehicle" shall mean any 304
motorized vehicle manufactured and used exclusively for off - 305
highway use which is more than fifty inches but no more than 306 SB 819 11
eighty inches in width, measured from outside of tire rim to 307
outside of tire rim, with an unladen dry weight of three 308
thousand five hundred pounds or less, traveling on four or 309
six wheels; 310
(b) Supplies and lubricants used exclusively, solely, 311
and directly for producing crops, raising and feeding 312
livestock, fish, poultry, pheasants, chukar, quail, or for 313
producing milk for ultimate sale at retail, including field 314
drain tile; and 315
(c) One-half of each purchaser's purchase of diesel 316
fuel therefor which is : 317
a. Used exclusively for agricultural purposes; 318
b. Used on land owned or leased for the purpose of 319
producing farm products; and 320
c. Used directly in producing farm products to be sold 321
ultimately in processed form or otherwise at retail or in 322
producing farm products to be fed to livestock or poultry to 323
be sold ultimately in processed form at retail; 324
(23) Except as otherwise provided in section 144.032, 325
all sales of metered water service, electricity, electrical 326
current, natural, artificial or propane gas, wood, coal or 327
home heating oil for domestic use and in any city not within 328
a county, all sales of metered or unmetered water service 329
for domestic use: 330
(a) "Domestic use" means that portion of metered water 331
service, electricity, electrical current, natural, 332
artificial or propane gas, wood, coal or home heating oil, 333
and in any city not within a county, metered or unmetered 334
water service, which an individual occupant of a residential 335
premises uses for nonbusiness, nonc ommercial or 336
nonindustrial purposes. Utility service through a single or 337
master meter for residential apartments or condominiums, 338 SB 819 12
including service for common areas and facilities and vacant 339
units, shall be deemed to be for domestic use. Each seller 340
shall establish and maintain a system whereby individual 341
purchases are determined as exempt or nonexempt; 342
(b) Regulated utility sellers shall determine whether 343
individual purchases are exempt or nonexempt based upon the 344
seller's utility service r ate classifications as contained 345
in tariffs on file with and approved by the Missouri public 346
service commission. Sales and purchases made pursuant to 347
the rate classification "residential" and sales to and 348
purchases made by or on behalf of the occupant s of 349
residential apartments or condominiums through a single or 350
master meter, including service for common areas and 351
facilities and vacant units, shall be considered as sales 352
made for domestic use and such sales shall be exempt from 353
sales tax. Sellers shall charge sales tax upon the entire 354
amount of purchases classified as nondomestic use. The 355
seller's utility service rate classification and the 356
provision of service thereunder shall be conclusive as to 357
whether or not the utility must charge sales tax; 358
(c) Each person making domestic use purchases of 359
services or property and who uses any portion of the 360
services or property so purchased for a nondomestic use 361
shall, by the fifteenth day of the fourth month following 362
the year of purchase, an d without assessment, notice or 363
demand, file a return and pay sales tax on that portion of 364
nondomestic purchases. Each person making nondomestic 365
purchases of services or property and who uses any portion 366
of the services or property so purchased for do mestic use, 367
and each person making domestic purchases on behalf of 368
occupants of residential apartments or condominiums through 369
a single or master meter, including service for common areas 370 SB 819 13
and facilities and vacant units, under a nonresidential 371
utility service rate classification may, between the first 372
day of the first month and the fifteenth day of the fourth 373
month following the year of purchase, apply for credit or 374
refund to the director of revenue and the director shall 375
give credit or make refund for taxes paid on the domestic 376
use portion of the purchase. The person making such 377
purchases on behalf of occupants of residential apartments 378
or condominiums shall have standing to apply to the director 379
of revenue for such credit or refund; 380
(24) All sales of handicraft items made by the seller 381
or the seller's spouse if the seller or the seller's spouse 382
is at least sixty-five years of age, and if the total gross 383
proceeds from such sales do not constitute a majority of the 384
annual gross income of the seller; 385
(25) Excise taxes, collected on sales at retail, 386
imposed by Sections 4041, 4071, 4081, 4091, 4161, 4181, 387
4251, 4261 and 4271 of Title 26, United States Code. The 388
director of revenue shall promulgate rules pursuant to 389
chapter 536 to eliminate all state and local sales taxes on 390
such excise taxes; 391
(26) Sales of fuel consumed or used in the operation 392
of ships, barges, or waterborne vessels which are used 393
primarily in or for the transportation of property or cargo, 394
or the conveyance of persons for hire, on navigable rivers 395
bordering on or located in part in this state, if such fuel 396
is delivered by the seller to the purchaser's barge, ship, 397
or waterborne vessel while it is afloat upon such river; 398
(27) All sales made to an interstate compact agency 399
created pursuant to sections 70.370 to 70.441 or sections 400
238.010 to 238.100 in the exercise of the functions and 401 SB 819 14
activities of such agency as provided pursuant to the 402
compact; 403
(28) Computers, computer software and co mputer 404
security systems purchased for use by architectural or 405
engineering firms headquartered in this state. For the 406
purposes of this subdivision, "headquartered in this state" 407
means the office for the administrative management of at 408
least four integrated facilities operated by the taxpayer is 409
located in the state of Missouri; 410
(29) All livestock sales when either the seller is 411
engaged in the growing, producing or feeding of such 412
livestock, or the seller is engaged in the business of 413
buying and selling, bartering or leasing of such livestock; 414
(30) All sales of barges which are to be used 415
primarily in the transportation of property or cargo on 416
interstate waterways; 417
(31) Electrical energy or gas, whether natural, 418
artificial or propane, water, or other utilities which are 419
ultimately consumed in connection with the manufacturing of 420
cellular glass products or in any material recovery 421
processing plant as defined in subdivision (4) of this 422
subsection; 423
(32) Notwithstanding othe r provisions of law to the 424
contrary, all sales of pesticides or herbicides used in the 425
production of crops, aquaculture, livestock or poultry; 426
(33) Tangible personal property and utilities 427
purchased for use or consumption directly or exclusively i n 428
the research and development of agricultural/biotechnology 429
and plant genomics products and prescription pharmaceuticals 430
consumed by humans or animals; 431
(34) All sales of grain bins for storage of grain for 432
resale; 433 SB 819 15
(35) All sales of feed wh ich are developed for and 434
used in the feeding of pets owned by a commercial breeder 435
when such sales are made to a commercial breeder, as defined 436
in section 273.325, and licensed pursuant to sections 437
273.325 to 273.357; 438
(36) All purchases by a con tractor on behalf of an 439
entity located in another state, provided that the entity is 440
authorized to issue a certificate of exemption for purchases 441
to a contractor under the provisions of that state's laws. 442
For purposes of this subdivision, the term "ce rtificate of 443
exemption" shall mean any document evidencing that the 444
entity is exempt from sales and use taxes on purchases 445
pursuant to the laws of the state in which the entity is 446
located. Any contractor making purchases on behalf of such 447
entity shall maintain a copy of the entity's exemption 448
certificate as evidence of the exemption. If the exemption 449
certificate issued by the exempt entity to the contractor is 450
later determined by the director of revenue to be invalid 451
for any reason and the contra ctor has accepted the 452
certificate in good faith, neither the contractor or the 453
exempt entity shall be liable for the payment of any taxes, 454
interest and penalty due as the result of use of the invalid 455
exemption certificate. Materials shall be exempt fr om all 456
state and local sales and use taxes when purchased by a 457
contractor for the purpose of fabricating tangible personal 458
property which is used in fulfilling a contract for the 459
purpose of constructing, repairing or remodeling facilities 460
for the following: 461
(a) An exempt entity located in this state, if the 462
entity is one of those entities able to issue project 463
exemption certificates in accordance with the provisions of 464
section 144.062; or 465 SB 819 16
(b) An exempt entity located outside the state if the 466
exempt entity is authorized to issue an exemption 467
certificate to contractors in accordance with the provisions 468
of that state's law and the applicable provisions of this 469
section; 470
(37) All sales or other transfers of tangible personal 471
property to a lessor who leases the property under a lease 472
of one year or longer executed or in effect at the time of 473
the sale or other transfer to an interstate compact agency 474
created pursuant to sections 70.370 to 70.441 or sections 475
238.010 to 238.100; 476
(38) Sales of tickets to any collegiate athletic 477
championship event that is held in a facility owned or 478
operated by a governmental authority or commission, a quasi - 479
governmental agency, a state university or college or by the 480
state or any political su bdivision thereof, including a 481
municipality, and that is played on a neutral site and may 482
reasonably be played at a site located outside the state of 483
Missouri. For purposes of this subdivision, "neutral site" 484
means any site that is not located on the campus of a 485
conference member institution participating in the event; 486
(39) All purchases by a sports complex authority 487
created under section 64.920, and all sales of utilities by 488
such authority at the authority's cost that are consumed in 489
connection with the operation of a sports complex leased to 490
a professional sports team; 491
(40) All materials, replacement parts, and equipment 492
purchased for use directly upon, and for the modification, 493
replacement, repair, and maintenance of aircraft, airc raft 494
power plants, and aircraft accessories; 495
(41) Sales of sporting clays, wobble, skeet, and trap 496
targets to any shooting range or similar places of business 497 SB 819 17
for use in the normal course of business and money received 498
by a shooting range or simi lar places of business from 499
patrons and held by a shooting range or similar place of 500
business for redistribution to patrons at the conclusion of 501
a shooting event; 502
(42) All sales of motor fuel, as defined in section 503
142.800, used in any watercraft , as defined in section 504
306.010; 505
(43) Any new or used aircraft sold or delivered in 506
this state to a person who is not a resident of this state 507
or a corporation that is not incorporated in this state, and 508
such aircraft is not to be based in this s tate and shall not 509
remain in this state more than ten business days subsequent 510
to the last to occur of: 511
(a) The transfer of title to the aircraft to a person 512
who is not a resident of this state or a corporation that is 513
not incorporated in this st ate; or 514
(b) The date of the return to service of the aircraft 515
in accordance with 14 CFR 91.407 for any maintenance, 516
preventive maintenance, rebuilding, alterations, repairs, or 517
installations that are completed contemporaneously with the 518
transfer of title to the aircraft to a person who is not a 519
resident of this state or a corporation that is not 520
incorporated in this state; 521
(44) Motor vehicles registered in excess of fifty -four 522
thousand pounds, and the trailers pulled by such motor 523
vehicles, that are actually used in the normal course of 524
business to haul property on the public highways of the 525
state, and that are capable of hauling loads commensurate 526
with the motor vehicle's registered weight; and the 527
materials, replacement parts, and e quipment purchased for 528
use directly upon, and for the repair and maintenance or 529 SB 819 18
manufacture of such vehicles. For purposes of this 530
subdivision, "motor vehicle" and "public highway" shall have 531
the meaning as ascribed in section 390.020; 532
(45) All internet access or the use of internet access 533
regardless of whether the tax is imposed on a provider of 534
internet access or a buyer of internet access. For purposes 535
of this subdivision, the following terms shall mean: 536
(a) "Direct costs", costs inc urred by a governmental 537
authority solely because of an internet service provider's 538
use of the public right -of-way. The term shall not include 539
costs that the governmental authority would have incurred if 540
the internet service provider did not make such use of the 541
public right-of-way. Direct costs shall be determined in a 542
manner consistent with generally accepted accounting 543
principles; 544
(b) "Internet", computer and telecommunications 545
facilities, including equipment and operating software, that 546
comprises the interconnected worldwide network that employ 547
the transmission control protocol or internet protocol, or 548
any predecessor or successor protocols to that protocol, to 549
communicate information of all kinds by wire or radio; 550
(c) "Internet access", a service that enables users to 551
connect to the internet to access content, information, or 552
other services without regard to whether the service is 553
referred to as telecommunications, communications, 554
transmission, or similar services, and withou t regard to 555
whether a provider of the service is subject to regulation 556
by the Federal Communications Commission as a common carrier 557
under 47 U.S.C. Section 201, et seq. For purposes of this 558
subdivision, internet access also includes: the purchase, 559
use, or sale of communications services, including 560
telecommunications services as defined in section 144.010, 561 SB 819 19
to the extent the communications services are purchased, 562
used, or sold to provide the service described in this 563
subdivision or to otherwise ena ble users to access content, 564
information, or other services offered over the internet; 565
services that are incidental to the provision of a service 566
described in this subdivision, when furnished to users as 567
part of such service, including a home page, ele ctronic 568
mail, and instant messaging, including voice -capable and 569
video-capable electronic mail and instant messaging, video 570
clips, and personal electronic storage capacity; a home page 571
electronic mail and instant messaging, including voice - 572
capable and video-capable electronic mail and instant 573
messaging, video clips, and personal electronic storage 574
capacity that are provided independently or that are not 575
packed with internet access. As used in this subdivision, 576
internet access does not include voic e, audio, and video 577
programming or other products and services, except services 578
described in this paragraph or this subdivision, that use 579
internet protocol or any successor protocol and for which 580
there is a charge, regardless of whether the charge is 581
separately stated or aggregated with the charge for services 582
described in this paragraph or this subdivision; 583
(d) "Tax", any charge imposed by the state or a 584
political subdivision of the state for the purpose of 585
generating revenues for governmenta l purposes and that is 586
not a fee imposed for a specific privilege, service, or 587
benefit conferred, except as described as otherwise under 588
this subdivision, or any obligation imposed on a seller to 589
collect and to remit to the state or a political subdivi sion 590
of the state any gross retail tax, sales tax, or use tax 591
imposed on a buyer by such a governmental entity. The term 592
tax shall not include any franchise fee or similar fee 593 SB 819 20
imposed or authorized under sections 67.1830 to 67.1846 or 594
section 67.2689; Section 622 or 653 of the Communications 595
Act of 1934, 47 U.S.C. Section 542 and 47 U.S.C. Section 596
573; or any other fee related to obligations of 597
telecommunications carriers under the Communications Act of 598
1934, 47 U.S.C. Section 151, et seq., except to the extent 599
that: 600
a. The fee is not imposed for the purpose of 601
recovering direct costs incurred by the franchising or other 602
governmental authority from providing the specific 603
privilege, service, or benefit conferred to the payer of the 604
fee; or 605
b. The fee is imposed for the use of a public right -of- 606
way based on a percentage of the service revenue, and the 607
fee exceeds the incremental direct costs incurred by the 608
governmental authority associated with the provision of that 609
right-of-way to the provider of internet access service. 610
Nothing in this subdivision shall be interpreted as an 611
exemption from taxes due on goods or services that were 612
subject to tax on January 1, 2016; 613
(46) All purchases by a company of solar photovoltaic 614
energy systems, components used to construct a solar 615
photovoltaic energy system, and all purchases of materials 616
and supplies used directly to construct or make improvements 617
to such systems, provided that such systems: 618
(a) Are sold or leased to an end user; or 619
(b) Are used to produce, collect and transmit 620
electricity for resale or retail. 621
(47) All purchases by a qualifying organization of 622
feminine hygiene products. For the purposes of this 623
subdivision, the following terms shall mean: 624 SB 819 21
(a) "Feminine hygiene products", feminine hygiene 625
products including, but not limited to, tampons, pads, 626
liners, and cups; 627
(b) "Qualifying organization", a shelter for victims 628
of domestic violence, as defined in section 135.550, a local 629
homeless shelter, as defined in section 135.647, or any 630
other not-for-profit organization providing services to 631
individuals experiencing domestic violence or homelessness. 632
3. Any ruling, agreement, or contract, whether written 633
or oral, express or impli ed, between a person and this 634
state's executive branch, or any other state agency or 635
department, stating, agreeing, or ruling that such person is 636
not required to collect sales and use tax in this state 637
despite the presence of a warehouse, distribution center, or 638
fulfillment center in this state that is owned or operated 639
by the person or an affiliated person shall be null and void 640
unless it is specifically approved by a majority vote of 641
each of the houses of the general assembly. For purposes of 642
this subsection, an "affiliated person" means any person 643
that is a member of the same controlled group of 644
corporations as defined in Section 1563(a) of the Internal 645
Revenue Code of 1986, as amended, as the vendor or any other 646
entity that, notwithstanding its form of organization, bears 647
the same ownership relationship to the vendor as a 648
corporation that is a member of the same controlled group of 649
corporations as defined in Section 1563(a) of the Internal 650
Revenue Code, as amended. 651