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Missouri Senate Bill SB95

Missouri 2025 Regular Session

Missouri Senate Bill SB95 Compare Versions

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1-0592S.03C
2- 1
3-SENATE COMMITTEE SUBSTITUTE
4-FOR
1+
2+EXPLANATION-Matter enclosed in bold-faced brackets [thus] in this bill is not enacted
3+and is intended to be omitted in the law.
4+FIRST REGULAR SESSION
55 SENATE BILL NO. 95
6+103RD GENERAL ASSEMBLY
7+INTRODUCED BY SENATOR LEWIS.
8+0592S.01I KRISTINA MARTIN, Secretary
69 AN ACT
7-To repeal section 135.621, RSMo, and to enact in lieu
8-thereof two new sections relating to tax incentives
9-for certain hygiene products.
10+To repeal sections 135.621 and 144.030, RSMo, and to enact in lieu thereof two new sections
11+relating to tax incentives for certain hygiene products.
1012
1113 Be it enacted by the General Assembly of the State of Missouri, as follows:
12- Section A. Section 135.621, RSMo, is repealed and two new
13-sections enacted in lieu thereof, to be known as sections
14-135.621 and 144.022, to read as follows:
15- 135.621. 1. As used in this section, the following
16-terms mean:
17- (1) "Contribution", a donation of cash, stock, bonds,
18-other marketable securities, or real property;
19- (2) "Department", the department of social services;
20- (3) "Diaper bank", a national diaper bank or a
21-nonprofit entity located in this state established and
22-operating primarily for the purpose of collecting or
23-purchasing disposable diapers or other hygiene products for
24-infants, children, or incontinent adults and that regularly
25-distributes such diapers or other hygiene products through
26-two or more schools, health care facilities, governmental
27-agencies, or other nonprofit entities for eventual
28-distribution to individuals free of charge;
29- (4) "National diaper bank", a nonprofit entity located
30-in this state that meets the following criteria:
31- (a) Collects, purchases, warehouses, and manages a
32-community inventory of disposable diapers or other hygiene
33-products for infants, children, or incontinent adults;
34- (b) Regularly distributes a consistent and reliable
35-supply of such diapers or other hy giene products through two
36- 2
37-or more schools, health care facilities, governmental
38-agencies, or other nonprofit entities for eventual
39-distribution to individuals free of charge, with the
40-intention of reducing diaper need; and
41- (c) Is a member of a national network organization
42-serving all fifty states through which certification
43-demonstrates nonprofit best practices, data -driven program
44-design, and equitable distribution focused on best serving
45-infants, children, and incontinent adults;
46- (5) "Tax credit", a credit against the tax otherwise
47-due under chapter 143, excluding withholding tax imposed
48-under sections 143.191 to 143.265, or otherwise due under
49-chapter 148 or 153;
50- [(5)] (6) "Taxpayer", a person, firm, partner in a
51-firm, corporation, or shareholder in an S corporation doing
52-business in the state of Missouri and subject to the state
53-income tax imposed under chapter 143; an insurance company
54-paying an annual tax on its gross premium receipts in this
55-state; any other financia l institution paying taxes to the
56-state of Missouri or any political subdivision of this state
57-under chapter 148; an express company that pays an annual
58-tax on its gross receipts in this state under chapter 153;
59-an individual subject to the state incom e tax under chapter
60-143; or any charitable organization that is exempt from
61-federal income tax and whose Missouri unrelated business
62-taxable income, if any, would be subject to the state income
63-tax imposed under chapter 143.
64- 2. For all fiscal years beginning on or after July 1,
65-2019, a taxpayer shall be allowed to claim a tax credit
66-against the taxpayer's state tax liability in an amount
67-equal to fifty percent of the amount of such taxpayer's
68-contributions to a diaper bank.
69- 3
70- 3. The amount of the tax credit claimed shall not
71-exceed the amount of the taxpayer's state tax liability for
72-the tax year for which the credit is claimed, and such
73-taxpayer shall not be allowed to claim a tax credit in
74-excess of fifty thousand dollars per tax year . However, any
75-tax credit that cannot be claimed in the tax year the
76-contribution was made may be carried over only to the next
77-subsequent tax year. No tax credit issued under this
78-section shall be assigned, transferred, or sold.
79- 4. Except for any excess credit that is carried over
80-under subsection 3 of this section, no taxpayer shall be
81-allowed to claim a tax credit unless the taxpayer
82-contributes at least one hundred dollars to one or more
83-diaper banks during the tax year for which the cre dit is
84-claimed.
85- 5. The department shall determine, at least annually,
86-which entities in this state qualify as diaper banks. The
87-department may require of an entity seeking to be classified
88-as a diaper bank any information which is reasonably
89-necessary to make such a determination. The department
90-shall classify an entity as a diaper bank if such entity
91-satisfies the definition under subsection 1 of this section.
92- 6. The department shall establish a procedure by which
93-a taxpayer can deter mine if an entity has been classified as
94-a diaper bank.
95- 7. Diaper banks may decline a contribution from a
96-taxpayer.
97- 8. The cumulative amount of tax credits that may be
98-claimed by all the taxpayers contributing to diaper banks in
99-any one fiscal year shall not exceed five hundred thousand
100-dollars. Tax credits shall be issued in the order
101-contributions are received. If the amount of tax credits
102-redeemed in a tax year is less than five hundred thousand
103- 4
104-dollars, the difference shall be adde d to the cumulative
105-limit created under this subsection for the next fiscal year
106-and carried over to subsequent fiscal years until claimed.
107- 9. The department shall establish a procedure by
108-which, from the beginning of the fiscal year until some
109-point in time later in the fiscal year to be determined by
110-the department, the cumulative amount of tax credits are
111-equally apportioned among all entities classified as diaper
112-banks. If a diaper bank fails to use all, or some
113-percentage to be determine d by the department, of its
114-apportioned tax credits during this predetermined period of
115-time, the department may reapportion such unused tax credits
116-to diaper banks that have used all, or some percentage to be
117-determined by the department, of their app ortioned tax
118-credits during this predetermined period of time. The
119-department may establish multiple periods each fiscal year
120-and reapportion accordingly. To the maximum extent
121-possible, the department shall establish the procedure
122-described under this subsection in such a manner as to
123-ensure that taxpayers can claim as many of the tax credits
124-as possible, up to the cumulative limit created under
125-subsection 8 of this section.
126- 10. Each diaper bank shall provide information to the
127-department concerning the identity of each taxpayer making a
128-contribution and the amount of the contribution. The
129-department shall provide the information to the department
130-of revenue. The department shall be subject to the
131-confidentiality and penalty provision s of section 32.057
132-relating to the disclosure of tax information.
133- 11. Under section 23.253 of the Missouri sunset act:
134- (1) The provisions of the program authorized under
135-this section shall automatically sunset on December thirty -
136- 5
137-first six years after August 28, [2018] 2025, unless
138-reauthorized by an act of the general assembly;
139- (2) If such program is reauthorized, the program
140-authorized under this section shall automatically sunset on
141-December thirty-first six years after the effect ive date of
142-the reauthorization of this section;
143- (3) This section shall terminate on September first of
144-the calendar year immediately following the calendar year in
145-which the program authorized under this section is sunset;
146-and
147- (4) The provisions of this subsection shall not be
148-construed to limit or in any way impair the department's
149-ability to issue tax credits authorized on or before the
150-date the program authorized under this section expires or a
151-taxpayer's ability to redeem such tax c redits.
152- 144.022. 1. Notwithstanding other provisions of law
153-to the contrary, beginning August 28, 2025, the tax levied
154-and imposed pursuant to this chapter on all retail sales of
155-diapers, incontinence products, and feminine hygiene
156-products shall be at the rate of one percent. The revenue
157-derived from the one percent rate pursuant to this section
158-shall be deposited by the state treasurer in the general
159-revenue fund.
160- 2. For the purposes of this section, the following
161-terms shall mean:
162- (1) "Diapers", absorbent garments worn by infants or
163-toddlers who are not toilet -trained or by individuals who
164-are incapable of controlling their bladder or bowel
165-movements;
166- (2) "Feminine hygiene products", personal care
167-products used to manage menstrual flow including, but not
168-limited to, tampons, pads, liners, and cups;
169- 6
170- (3) "Incontinence products", products designed
171-specifically for hygiene matters related to urinary
172-incontinence.
14+ Section A. Sections 135.621 and 144.030, RSMo, are 1
15+repealed and two new sections enacted in lieu thereof, to be 2
16+known as sections 135.621 and 144.03 0, to read as follows:3
17+ 135.621. 1. As used in this section, the following 1
18+terms mean: 2
19+ (1) "Contribution", a donation of cash, stock, bonds, 3
20+other marketable securities, or real property; 4
21+ (2) "Department", the department of social serv ices; 5
22+ (3) "Diaper bank", a nonprofit entity located in this 6
23+state [established and operating primarily for the purpose 7
24+of collecting or purchasing ] that meets the following 8
25+criteria: 9
26+ (a) Collects, purchases, warehouses, and manages a 10
27+community inventory of disposable diapers or other hygiene 11
28+products for infants, children, or incontinent adults [and 12
29+that]; 13
30+ (b) Regularly distributes a consistent and reliable 14
31+supply of such diapers or other hygiene products through two 15
32+or more schools, health care facilities, governmental 16
33+agencies, or other nonprofit entities for eventual 17 SB 95 2
34+distribution to individuals free of charge , with the 18
35+intention of reducing diaper need ; and 19
36+ (c) Is a member of a national network organization 20
37+serving all fifty states through which certification 21
38+demonstrates nonprofit best practices, data -driven program 22
39+design, and equitable distribution focused on best serving 23
40+infants, children, and incontinent adults; 24
41+ (4) "Tax credit", a credit against the tax ot herwise 25
42+due under chapter 143, excluding withholding tax imposed 26
43+under sections 143.191 to 143.265, or otherwise due under 27
44+chapter 148 or 153; 28
45+ (5) "Taxpayer", a person, firm, partner in a firm, 29
46+corporation, or shareholder in an S corporation doin g 30
47+business in the state of Missouri and subject to the state 31
48+income tax imposed under chapter 143; an insurance company 32
49+paying an annual tax on its gross premium receipts in this 33
50+state; any other financial institution paying taxes to the 34
51+state of Missouri or any political subdivision of this state 35
52+under chapter 148; an express company that pays an annual 36
53+tax on its gross receipts in this state under chapter 153; 37
54+an individual subject to the state income tax under chapter 38
55+143; or any charitable orga nization that is exempt from 39
56+federal income tax and whose Missouri unrelated business 40
57+taxable income, if any, would be subject to the state income 41
58+tax imposed under chapter 143. 42
59+ 2. For all fiscal years beginning on or after July 1, 43
60+2019, a taxpayer shall be allowed to claim a tax credit 44
61+against the taxpayer's state tax liability in an amount 45
62+equal to fifty percent of the amount of such taxpayer's 46
63+contributions to a diaper bank. 47
64+ 3. The amount of the tax credit claimed shall not 48
65+exceed the amount of the taxpayer's state tax liability for 49 SB 95 3
66+the tax year for which the credit is claimed, and such 50
67+taxpayer shall not be allowed to claim a tax credit in 51
68+excess of fifty thousand dollars per tax year. However, any 52
69+tax credit that cannot be claim ed in the tax year the 53
70+contribution was made may be carried over only to the next 54
71+subsequent tax year. No tax credit issued under this 55
72+section shall be assigned, transferred, or sold. 56
73+ 4. Except for any excess credit that is carried over 57
74+under subsection 3 of this section, no taxpayer shall be 58
75+allowed to claim a tax credit unless the taxpayer 59
76+contributes at least one hundred dollars to one or more 60
77+diaper banks during the tax year for which the credit is 61
78+claimed. 62
79+ 5. The department shall d etermine, at least annually, 63
80+which entities in this state qualify as diaper banks. The 64
81+department may require of an entity seeking to be classified 65
82+as a diaper bank any information which is reasonably 66
83+necessary to make such a determination. The department 67
84+shall classify an entity as a diaper bank if such entity 68
85+satisfies the definition under subsection 1 of this section. 69
86+ 6. The department shall establish a procedure by which 70
87+a taxpayer can determine if an entity has been classified as 71
88+a diaper bank. 72
89+ 7. Diaper banks may decline a contribution from a 73
90+taxpayer. 74
91+ 8. The cumulative amount of tax credits that may be 75
92+claimed by all the taxpayers contributing to diaper banks in 76
93+any one fiscal year shall not exceed five hundred thousand 77
94+dollars. Tax credits shall be issued in the order 78
95+contributions are received. If the amount of tax credits 79
96+redeemed in a tax year is less than five hundred thousand 80
97+dollars, the difference shall be added to the cumulative 81 SB 95 4
98+limit created under this su bsection for the next fiscal year 82
99+and carried over to subsequent fiscal years until claimed. 83
100+ 9. The department shall establish a procedure by 84
101+which, from the beginning of the fiscal year until some 85
102+point in time later in the fiscal year to be dete rmined by 86
103+the department, the cumulative amount of tax credits are 87
104+equally apportioned among all entities classified as diaper 88
105+banks. If a diaper bank fails to use all, or some 89
106+percentage to be determined by the department, of its 90
107+apportioned tax credits during this predetermined period of 91
108+time, the department may reapportion such unused tax credits 92
109+to diaper banks that have used all, or some percentage to be 93
110+determined by the department, of their apportioned tax 94
111+credits during this predetermined period of time. The 95
112+department may establish multiple periods each fiscal year 96
113+and reapportion accordingly. To the maximum extent 97
114+possible, the department shall establish the procedure 98
115+described under this subsection in such a manner as to 99
116+ensure that taxpayers can claim as many of the tax credits 100
117+as possible, up to the cumulative limit created under 101
118+subsection 8 of this section. 102
119+ 10. Each diaper bank shall provide information to the 103
120+department concerning the identity of each taxpayer making a 104
121+contribution and the amount of the contribution. The 105
122+department shall provide the information to the department 106
123+of revenue. The department shall be subject to the 107
124+confidentiality and penalty provisions of section 32.057 108
125+relating to the disclosure of tax information. 109
126+ 11. Under section 23.253 of the Missouri sunset act: 110
127+ (1) The provisions of the program authorized under 111
128+this section shall automatically sunset on December thirty - 112 SB 95 5
129+first six years after August 28, [2018] 2025, unless 113
130+reauthorized by an act of the general assembly; 114
131+ (2) If such program is reauthorized, the program 115
132+authorized under this section shall automatically sunset on 116
133+December thirty-first six years after the effective date of 117
134+the reauthorization of this section ; 118
135+ (3) This section shall terminate on September first of 119
136+the calendar year immediately following the calendar year in 120
137+which the program authorized under this section is sunset; 121
138+and 122
139+ (4) The provisions of this subsection shall not be 123
140+construed to limit or in any way impair the department's 124
141+ability to issue tax credits authorized on or before the 125
142+date the program authorized under this section expires or a 126
143+taxpayer's ability to redeem such tax credits. 127
144+ 144.030. 1. There is hereby specifically exempted 1
145+from the provisions of sections 144.010 to 144.525 and from 2
146+the computation of the tax levied, assessed or payable 3
147+pursuant to sections 144.010 to 144.525 such retail sales as 4
148+may be made in commerce between this state an d any other 5
149+state of the United States, or between this state and any 6
150+foreign country, and any retail sale which the state of 7
151+Missouri is prohibited from taxing pursuant to the 8
152+Constitution or laws of the United States of America, and 9
153+such retail sales of tangible personal property which the 10
154+general assembly of the state of Missouri is prohibited from 11
155+taxing or further taxing by the constitution of this state. 12
156+ 2. There are also specifically exempted from the 13
157+provisions of the local sales tax l aw as defined in section 14
158+32.085, section 238.235, and sections 144.010 to 144.525 and 15
159+144.600 to 144.761 and from the computation of the tax 16
160+levied, assessed or payable pursuant to the local sales tax 17 SB 95 6
161+law as defined in section 32.085, section 238.235, and 18
162+sections 144.010 to 144.525 and 144.600 to 144.745: 19
163+ (1) Motor fuel or special fuel subject to an excise 20
164+tax of this state, unless all or part of such excise tax is 21
165+refunded pursuant to section 142.824; or upon the sale at 22
166+retail of fuel to be consumed in manufacturing or creating 23
167+gas, power, steam, electrical current or in furnishing water 24
168+to be sold ultimately at retail; or feed for livestock or 25
169+poultry; or grain to be converted into foodstuffs which are 26
170+to be sold ultimately in processed form at retail; or seed, 27
171+limestone or fertilizer which is to be used for seeding, 28
172+liming or fertilizing crops which when harvested will be 29
173+sold at retail or will be fed to livestock or poultry to be 30
174+sold ultimately in processed form at retail; economi c 31
175+poisons registered pursuant to the provisions of the 32
176+Missouri pesticide registration [law] act, sections 33
177+[281.220] 281.210 to 281.310, which are to be used in 34
178+connection with the growth or production of crops, fruit 35
179+trees or orchards applied before, during, or after planting, 36
180+the crop of which when harvested will be sold at retail or 37
181+will be converted into foodstuffs which are to be sold 38
182+ultimately in processed form at retail; 39
183+ (2) Materials, manufactured goods, machinery and parts 40
184+which when used in manufacturing, processing, compounding, 41
185+mining, producing or fabricating become a component part or 42
186+ingredient of the new personal property resulting from such 43
187+manufacturing, processing, compounding, mining, producing or 44
188+fabricating and which new personal property is intended to 45
189+be sold ultimately for final use or consumption; and 46
190+materials, including without limitation, gases and 47
191+manufactured goods, including without limitation slagging 48
192+materials and firebrick, which are ultimately consum ed in 49 SB 95 7
193+the manufacturing process by blending, reacting or 50
194+interacting with or by becoming, in whole or in part, 51
195+component parts or ingredients of steel products intended to 52
196+be sold ultimately for final use or consumption; 53
197+ (3) Materials, replacemen t parts and equipment 54
198+purchased for use directly upon, and for the repair and 55
199+maintenance or manufacture of, motor vehicles, watercraft, 56
200+railroad rolling stock or aircraft engaged as common 57
201+carriers of persons or property; 58
202+ (4) Replacement machinery, equipment, and parts and 59
203+the materials and supplies solely required for the 60
204+installation or construction of such replacement machinery, 61
205+equipment, and parts, used directly in manufacturing, 62
206+mining, fabricating or producing a product which is intend ed 63
207+to be sold ultimately for final use or consumption; and 64
208+machinery and equipment, and the materials and supplies 65
209+required solely for the operation, installation or 66
210+construction of such machinery and equipment, purchased and 67
211+used to establish new, or to replace or expand existing, 68
212+material recovery processing plants in this state. For the 69
213+purposes of this subdivision, a "material recovery 70
214+processing plant" means a facility that has as its primary 71
215+purpose the recovery of materials into a usable pr oduct or a 72
216+different form which is used in producing a new product and 73
217+shall include a facility or equipment which are used 74
218+exclusively for the collection of recovered materials for 75
219+delivery to a material recovery processing plant but shall 76
220+not include motor vehicles used on highways. For purposes 77
221+of this section, the terms motor vehicle and highway shall 78
222+have the same meaning pursuant to section 301.010. For the 79
223+purposes of this subdivision, subdivision (5) of this 80
224+subsection, and section 144.05 4, as well as the definition 81 SB 95 8
225+in subdivision (9) of subsection 1 of section 144.010, the 82
226+term "product" includes telecommunications services and the 83
227+term "manufacturing" shall include the production, or 84
228+production and transmission, of telecommunications 85
229+services. The preceding sentence does not make a 86
230+substantive change in the law and is intended to clarify 87
231+that the term "manufacturing" has included and continues to 88
232+include the production and transmission of 89
233+"telecommunications services", as enacte d in this 90
234+subdivision and subdivision (5) of this subsection, as well 91
235+as the definition in subdivision (9) of subsection 1 of 92
236+section 144.010. The preceding two sentences reaffirm 93
237+legislative intent consistent with the interpretation of 94
238+this subdivision and subdivision (5) of this subsection in 95
239+Southwestern Bell Tel. Co. v. Director of Revenue, 78 S.W.3d 96
240+763 (Mo. banc 2002) and Southwestern Bell Tel. Co. v. 97
241+Director of Revenue, 182 S.W.3d 226 (Mo. banc 2005), and 98
242+accordingly abrogates the Missouri supreme court's 99
243+interpretation of those exemptions in IBM Corporation v. 100
244+Director of Revenue, 491 S.W.3d 535 (Mo. banc 2016) to the 101
245+extent inconsistent with this section and Southwestern Bell 102
246+Tel. Co. v. Director of Revenue, 78 S.W.3d 763 (Mo. banc 103
247+2002) and Southwestern Bell Tel. Co. v. Director of Revenue, 104
248+182 S.W.3d 226 (Mo. banc 2005). The construction and 105
249+application of this subdivision as expressed by the Missouri 106
250+supreme court in DST Systems, Inc. v. Director of Revenue, 107
251+43 S.W.3d 799 (Mo. banc 2001); Southwestern Bell Tel. Co. v. 108
252+Director of Revenue, 78 S.W.3d 763 (Mo. banc 2002); and 109
253+Southwestern Bell Tel. Co. v. Director of Revenue, 182 110
254+S.W.3d 226 (Mo. banc 2005), is hereby affirmed. Material 111
255+recovery is not the reuse of materials w ithin a 112
256+manufacturing process or the use of a product previously 113 SB 95 9
257+recovered. The material recovery processing plant shall 114
258+qualify under the provisions of this section regardless of 115
259+ownership of the material being recovered; 116
260+ (5) Machinery and equipment, and parts and the 117
261+materials and supplies solely required for the installation 118
262+or construction of such machinery and equipment, purchased 119
263+and used to establish new or to expand existing 120
264+manufacturing, mining or fabricating plants in the state if 121
265+such machinery and equipment is used directly in 122
266+manufacturing, mining or fabricating a product which is 123
267+intended to be sold ultimately for final use or 124
268+consumption. The construction and application of this 125
269+subdivision as expressed by the Missouri su preme court in 126
270+DST Systems, Inc. v. Director of Revenue, 43 S.W.3d 799 (Mo. 127
271+banc 2001); Southwestern Bell Tel. Co. v. Director of 128
272+Revenue, 78 S.W.3d 763 (Mo. banc 2002); and Southwestern 129
273+Bell Tel. Co. v. Director of Revenue, 182 S.W.3d 226 (Mo. 130
274+banc 2005), is hereby affirmed; 131
275+ (6) Tangible personal property which is used 132
276+exclusively in the manufacturing, processing, modification 133
277+or assembling of products sold to the United States 134
278+government or to any agency of the United States government; 135
279+ (7) Animals or poultry used for breeding or feeding 136
280+purposes, or captive wildlife; 137
281+ (8) Newsprint, ink, computers, photosensitive paper 138
282+and film, toner, printing plates and other machinery, 139
283+equipment, replacement parts and supplies used in produc ing 140
284+newspapers published for dissemination of news to the 141
285+general public; 142
286+ (9) The rentals of films, records or any type of sound 143
287+or picture transcriptions for public commercial display; 144 SB 95 10
288+ (10) Pumping machinery and equipment used to propel 145
289+products delivered by pipelines engaged as common carriers; 146
290+ (11) Railroad rolling stock for use in transporting 147
291+persons or property in interstate commerce and motor 148
292+vehicles licensed for a gross weight of twenty -four thousand 149
293+pounds or more or trail ers used by common carriers, as 150
294+defined in section 390.020, in the transportation of persons 151
295+or property; 152
296+ (12) Electrical energy used in the actual primary 153
297+manufacture, processing, compounding, mining or producing of 154
298+a product, or electrical ener gy used in the actual secondary 155
299+processing or fabricating of the product, or a material 156
300+recovery processing plant as defined in subdivision (4) of 157
301+this subsection, in facilities owned or leased by the 158
302+taxpayer, if the total cost of electrical energy so used 159
303+exceeds ten percent of the total cost of production, either 160
304+primary or secondary, exclusive of the cost of electrical 161
305+energy so used or if the raw materials used in such 162
306+processing contain at least twenty -five percent recovered 163
307+materials as defined in section 260.200. There shall be a 164
308+rebuttable presumption that the raw materials used in the 165
309+primary manufacture of automobiles contain at least twenty - 166
310+five percent recovered materials. For purposes of this 167
311+subdivision, "processing" means any m ode of treatment, act 168
312+or series of acts performed upon materials to transform and 169
313+reduce them to a different state or thing, including 170
314+treatment necessary to maintain or preserve such processing 171
315+by the producer at the production facility; 172
316+ (13) Anodes which are used or consumed in 173
317+manufacturing, processing, compounding, mining, producing or 174
318+fabricating and which have a useful life of less than one 175
319+year; 176 SB 95 11
320+ (14) Machinery, equipment, appliances and devices 177
321+purchased or leased and used solely for the purpose of 178
322+preventing, abating or monitoring air pollution, and 179
323+materials and supplies solely required for the installation, 180
324+construction or reconstruction of such machinery, equipment, 181
325+appliances and devices; 182
326+ (15) Machinery, equipment, a ppliances and devices 183
327+purchased or leased and used solely for the purpose of 184
328+preventing, abating or monitoring water pollution, and 185
329+materials and supplies solely required for the installation, 186
330+construction or reconstruction of such machinery, equipment , 187
331+appliances and devices; 188
332+ (16) Tangible personal property purchased by a rural 189
333+water district; 190
334+ (17) All amounts paid or charged for admission or 191
335+participation or other fees paid by or other charges to 192
336+individuals in or for any place of amus ement, entertainment 193
337+or recreation, games or athletic events, including museums, 194
338+fairs, zoos and planetariums, owned or operated by a 195
339+municipality or other political subdivision where all the 196
340+proceeds derived therefrom benefit the municipality or other 197
341+political subdivision and do not inure to any private 198
342+person, firm, or corporation, provided, however, that a 199
343+municipality or other political subdivision may enter into 200
344+revenue-sharing agreements with private persons, firms, or 201
345+corporations providing goods or services, including 202
346+management services, in or for the place of amusement, 203
347+entertainment or recreation, games or athletic events, and 204
348+provided further that nothing in this subdivision shall 205
349+exempt from tax any amounts retained by any private person, 206
350+firm, or corporation under such revenue -sharing agreement; 207 SB 95 12
351+ (18) All sales of insulin, and all sales, rentals, 208
352+repairs, and parts of durable medical equipment, prosthetic 209
353+devices, and orthopedic devices as defined on January 1, 210
354+1980, by the federal Medicare program pursuant to Title 211
355+XVIII of the Social Security Act of 1965, including the 212
356+items specified in Section 1862(a)(12) of that act (42 213
357+U.S.C. Section 1395y, as amended) , and also specifically 214
358+including hearing aids and hearing aid supplies and all 215
359+sales of drugs which may be legally dispensed by a licensed 216
360+pharmacist only upon a lawful prescription of a practitioner 217
361+licensed to administer those items, including samples and 218
362+materials used to manufacture samples which may be dispe nsed 219
363+by a practitioner authorized to dispense such samples and 220
364+all sales or rental of medical oxygen, home respiratory 221
365+equipment and accessories including parts, and hospital beds 222
366+and accessories and ambulatory aids including parts, and all 223
367+sales or rental of manual and powered wheelchairs including 224
368+parts, and stairway lifts, Braille writers, electronic 225
369+Braille equipment and, if purchased or rented by or on 226
370+behalf of a person with one or more physical or mental 227
371+disabilities to enable them to functi on more independently, 228
372+all sales or rental of scooters including parts, and reading 229
373+machines, electronic print enlargers and magnifiers, 230
374+electronic alternative and augmentative communication 231
375+devices, and items used solely to modify motor vehicles to 232
376+permit the use of such motor vehicles by individuals with 233
377+disabilities or sales of over -the-counter or nonprescription 234
378+drugs to individuals with disabilities, and drugs required 235
379+by the Food and Drug Administration to meet the over -the- 236
380+counter drug product labeling requirements in 21 CFR 201.66, 237
381+or its successor, as prescribed by a health care 238
382+practitioner licensed to prescribe; 239 SB 95 13
383+ (19) All sales made by or to religious and charitable 240
384+organizations and institutions in their religious, 241
385+charitable or educational functions and activities and all 242
386+sales made by or to all elementary and secondary schools 243
387+operated at public expense in their educational functions 244
388+and activities; 245
389+ (20) All sales of aircraft to common carriers for 246
390+storage or for use in interstate commerce and all sales made 247
391+by or to not-for-profit civic, social, service or fraternal 248
392+organizations, including fraternal organizations which have 249
393+been declared tax-exempt organizations pursuant to Section 250
394+501(c)(8) or (10) of the 1986 I nternal Revenue Code, as 251
395+amended, in their civic or charitable functions and 252
396+activities and all sales made to eleemosynary and penal 253
397+institutions and industries of the state, and all sales made 254
398+to any private not-for-profit institution of higher 255
399+education not otherwise excluded pursuant to subdivision 256
400+(19) of this subsection or any institution of higher 257
401+education supported by public funds, and all sales made to a 258
402+state relief agency in the exercise of relief functions and 259
403+activities; 260
404+ (21) All ticket sales made by benevolent, scientific 261
405+and educational associations which are formed to foster, 262
406+encourage, and promote progress and improvement in the 263
407+science of agriculture and in the raising and breeding of 264
408+animals, and by nonprofit summer thea ter organizations if 265
409+such organizations are exempt from federal tax pursuant to 266
410+the provisions of the Internal Revenue Code and all 267
411+admission charges and entry fees to the Missouri state fair 268
412+or any fair conducted by a county agricultural and 269
413+mechanical society organized and operated pursuant to 270
414+sections 262.290 to 262.530; 271 SB 95 14
415+ (22) All sales made to any private not -for-profit 272
416+elementary or secondary school, all sales of feed additives, 273
417+medications or vaccines administered to livestock or poultry 274
418+in the production of food or fiber, all sales of pesticides 275
419+used in the production of crops, livestock or poultry for 276
420+food or fiber, all sales of bedding used in the production 277
421+of livestock or poultry for food or fiber, all sales of 278
422+propane or natural gas, electricity or diesel fuel used 279
423+exclusively for drying agricultural crops, natural gas used 280
424+in the primary manufacture or processing of fuel ethanol as 281
425+defined in section 142.028, natural gas, propane, and 282
426+electricity used by an eligible new gene ration cooperative 283
427+or an eligible new generation processing entity as defined 284
428+in section 348.432, and all sales of farm machinery and 285
429+equipment, other than airplanes, motor vehicles and 286
430+trailers, and any freight charges on any exempt item. As 287
431+used in this subdivision, the term "feed additives" means 288
432+tangible personal property which, when mixed with feed for 289
433+livestock or poultry, is to be used in the feeding of 290
434+livestock or poultry. As used in this subdivision, the term 291
435+"pesticides" includes adjuv ants such as crop oils, 292
436+surfactants, wetting agents and other assorted pesticide 293
437+carriers used to improve or enhance the effect of a 294
438+pesticide and the foam used to mark the application of 295
439+pesticides and herbicides for the production of crops, 296
440+livestock or poultry. As used in this subdivision, the term 297
441+"farm machinery and equipment" shall mean: 298
442+ (a) New or used farm tractors and such other new or 299
443+used farm machinery and equipment, including utility 300
444+vehicles used for any agricultural use, and re pair or 301
445+replacement parts thereon and any accessories for and 302
446+upgrades to such farm machinery and equipment and rotary 303 SB 95 15
447+mowers used for any agricultural purposes. For the purposes 304
448+of this subdivision, "utility vehicle" shall mean any 305
449+motorized vehicle manufactured and used exclusively for off - 306
450+highway use which is more than fifty inches but no more than 307
451+eighty inches in width, measured from outside of tire rim to 308
452+outside of tire rim, with an unladen dry weight of three 309
453+thousand five hundred pounds o r less, traveling on four or 310
454+six wheels; 311
455+ (b) Supplies and lubricants used exclusively, solely, 312
456+and directly for producing crops, raising and feeding 313
457+livestock, fish, poultry, pheasants, chukar, quail, or for 314
458+producing milk for ultimate sale at re tail, including field 315
459+drain tile; and 316
460+ (c) One-half of each purchaser's purchase of diesel 317
461+fuel therefor which is: 318
462+ a. Used exclusively for agricultural purposes; 319
463+ b. Used on land owned or leased for the purpose of 320
464+producing farm products ; and 321
465+ c. Used directly in producing farm products to be sold 322
466+ultimately in processed form or otherwise at retail or in 323
467+producing farm products to be fed to livestock or poultry to 324
468+be sold ultimately in processed form at retail; 325
469+ (23) Except as otherwise provided in section 144.032, 326
470+all sales of metered water service, electricity, electrical 327
471+current, natural, artificial or propane gas, wood, coal or 328
472+home heating oil for domestic use and in any city not within 329
473+a county, all sales of metered or unmetered water service 330
474+for domestic use: 331
475+ (a) "Domestic use" means that portion of metered water 332
476+service, electricity, electrical current, natural, 333
477+artificial or propane gas, wood, coal or home heating oil, 334
478+and in any city not within a county, metered or unmetered 335 SB 95 16
479+water service, which an individual occupant of a residential 336
480+premises uses for nonbusiness, noncommercial or 337
481+nonindustrial purposes. Utility service through a single or 338
482+master meter for residential apartments or condominiums, 339
483+including service for common areas and facilities and vacant 340
484+units, shall be deemed to be for domestic use. Each seller 341
485+shall establish and maintain a system whereby individual 342
486+purchases are determined as exempt or nonexempt; 343
487+ (b) Regulated utility sellers shall determine whether 344
488+individual purchases are exempt or nonexempt based upon the 345
489+seller's utility service rate classifications as contained 346
490+in tariffs on file with and approved by the Missouri public 347
491+service commission. Sales and purchases made pursuant to 348
492+the rate classification "residential" and sales to and 349
493+purchases made by or on behalf of the occupants of 350
494+residential apartments or condominiums through a single or 351
495+master meter, including service for common areas and 352
496+facilities and vacant units, shall be considered as sales 353
497+made for domestic use and such sales shall be exempt from 354
498+sales tax. Sellers shall charge sales tax upon the entire 355
499+amount of purchases classified as nondomestic use. The 356
500+seller's utility service rate classif ication and the 357
501+provision of service thereunder shall be conclusive as to 358
502+whether or not the utility must charge sales tax; 359
503+ (c) Each person making domestic use purchases of 360
504+services or property and who uses any portion of the 361
505+services or property so purchased for a nondomestic use 362
506+shall, by the fifteenth day of the fourth month following 363
507+the year of purchase, and without assessment, notice or 364
508+demand, file a return and pay sales tax on that portion of 365
509+nondomestic purchases. Each person making nondomestic 366
510+purchases of services or property and who uses any portion 367 SB 95 17
511+of the services or property so purchased for domestic use, 368
512+and each person making domestic purchases on behalf of 369
513+occupants of residential apartments or condominiums through 370
514+a single or master meter, including service for common areas 371
515+and facilities and vacant units, under a nonresidential 372
516+utility service rate classification may, between the first 373
517+day of the first month and the fifteenth day of the fourth 374
518+month following the yea r of purchase, apply for credit or 375
519+refund to the director of revenue and the director shall 376
520+give credit or make refund for taxes paid on the domestic 377
521+use portion of the purchase. The person making such 378
522+purchases on behalf of occupants of residential a partments 379
523+or condominiums shall have standing to apply to the director 380
524+of revenue for such credit or refund; 381
525+ (24) All sales of handicraft items made by the seller 382
526+or the seller's spouse if the seller or the seller's spouse 383
527+is at least sixty-five years of age, and if the total gross 384
528+proceeds from such sales do not constitute a majority of the 385
529+annual gross income of the seller; 386
530+ (25) Excise taxes, collected on sales at retail, 387
531+imposed by Sections 4041, 4071, 4081, [4091,] 4161, 4181, 388
532+4251, 4261 and 4271 of Title 26, United States Code. The 389
533+director of revenue shall promulgate rules pursuant to 390
534+chapter 536 to eliminate all state and local sales taxes on 391
535+such excise taxes; 392
536+ (26) Sales of fuel consumed or used in the operation 393
537+of ships, barges, or waterborne vessels which are used 394
538+primarily in or for the transportation of property or cargo, 395
539+or the conveyance of persons for hire, on navigable rivers 396
540+bordering on or located in part in this state, if such fuel 397
541+is delivered by the sell er to the purchaser's barge, ship, 398
542+or waterborne vessel while it is afloat upon such river; 399 SB 95 18
543+ (27) All sales made to an interstate compact agency 400
544+created pursuant to sections 70.370 to 70.441 or sections 401
545+238.010 to 238.100 in the exercise of the fun ctions and 402
546+activities of such agency as provided pursuant to the 403
547+compact; 404
548+ (28) Computers, computer software and computer 405
549+security systems purchased for use by architectural or 406
550+engineering firms headquartered in this state. For the 407
551+purposes of this subdivision, "headquartered in this state" 408
552+means the office for the administrative management of at 409
553+least four integrated facilities operated by the taxpayer is 410
554+located in the state of Missouri; 411
555+ (29) All livestock sales when either the seller is 412
556+engaged in the growing, producing or feeding of such 413
557+livestock, or the seller is engaged in the business of 414
558+buying and selling, bartering or leasing of such livestock; 415
559+ (30) All sales of barges which are to be used 416
560+primarily in the transportati on of property or cargo on 417
561+interstate waterways; 418
562+ (31) Electrical energy or gas, whether natural, 419
563+artificial or propane, water, or other utilities which are 420
564+ultimately consumed in connection with the manufacturing of 421
565+cellular glass products or in any material recovery 422
566+processing plant as defined in subdivision (4) of this 423
567+subsection; 424
568+ (32) Notwithstanding other provisions of law to the 425
569+contrary, all sales of pesticides or herbicides used in the 426
570+production of crops, aquaculture, livestock o r poultry; 427
571+ (33) Tangible personal property and utilities 428
572+purchased for use or consumption directly or exclusively in 429
573+the research and development of agricultural/biotechnology 430 SB 95 19
574+and plant genomics products and prescription pharmaceuticals 431
575+consumed by humans or animals; 432
576+ (34) All sales of grain bins for storage of grain for 433
577+resale; 434
578+ (35) All sales of feed which are developed for and 435
579+used in the feeding of pets owned by a commercial breeder 436
580+when such sales are made to a commercial breeder , as defined 437
581+in section 273.325, and licensed pursuant to sections 438
582+273.325 to 273.357; 439
583+ (36) All purchases by a contractor on behalf of an 440
584+entity located in another state, provided that the entity is 441
585+authorized to issue a certificate of exemption for purchases 442
586+to a contractor under the provisions of that state's laws. 443
587+For purposes of this subdivision, the term "certificate of 444
588+exemption" shall mean any document evidencing that the 445
589+entity is exempt from sales and use taxes on purchases 446
590+pursuant to the laws of the state in which the entity is 447
591+located. Any contractor making purchases on behalf of such 448
592+entity shall maintain a copy of the entity's exemption 449
593+certificate as evidence of the exemption. If the exemption 450
594+certificate issued by the ex empt entity to the contractor is 451
595+later determined by the director of revenue to be invalid 452
596+for any reason and the contractor has accepted the 453
597+certificate in good faith, neither the contractor or the 454
598+exempt entity shall be liable for the payment of any taxes, 455
599+interest and penalty due as the result of use of the invalid 456
600+exemption certificate. Materials shall be exempt from all 457
601+state and local sales and use taxes when purchased by a 458
602+contractor for the purpose of fabricating tangible personal 459
603+property which is used in fulfilling a contract for the 460
604+purpose of constructing, repairing or remodeling facilities 461
605+for the following: 462 SB 95 20
606+ (a) An exempt entity located in this state, if the 463
607+entity is one of those entities able to issue project 464
608+exemption certificates in accordance with the provisions of 465
609+section 144.062; or 466
610+ (b) An exempt entity located outside the state if the 467
611+exempt entity is authorized to issue an exemption 468
612+certificate to contractors in accordance with the provisions 469
613+of that state's law and the applicable provisions of this 470
614+section; 471
615+ (37) All sales or other transfers of tangible personal 472
616+property to a lessor who leases the property under a lease 473
617+of one year or longer executed or in effect at the time of 474
618+the sale or other tra nsfer to an interstate compact agency 475
619+created pursuant to sections 70.370 to 70.441 or sections 476
620+238.010 to 238.100; 477
621+ (38) Sales of tickets to any collegiate athletic 478
622+championship event that is held in a facility owned or 479
623+operated by a governmental authority or commission, a quasi - 480
624+governmental agency, a state university or college or by the 481
625+state or any political subdivision thereof, including a 482
626+municipality, and that is played on a neutral site and may 483
627+reasonably be played at a site located out side the state of 484
628+Missouri. For purposes of this subdivision, "neutral site" 485
629+means any site that is not located on the campus of a 486
630+conference member institution participating in the event; 487
631+ (39) All purchases by a sports complex authority 488
632+created under section 64.920, and all sales of utilities by 489
633+such authority at the authority's cost that are consumed in 490
634+connection with the operation of a sports complex leased to 491
635+a professional sports team; 492
636+ (40) All materials, replacement parts, and equ ipment 493
637+purchased for use directly upon, and for the modification, 494 SB 95 21
638+replacement, repair, and maintenance of aircraft, aircraft 495
639+power plants, and aircraft accessories; 496
640+ (41) Sales of sporting clays, wobble, skeet, and trap 497
641+targets to any shooting ran ge or similar places of business 498
642+for use in the normal course of business and money received 499
643+by a shooting range or similar places of business from 500
644+patrons and held by a shooting range or similar place of 501
645+business for redistribution to patrons at the c onclusion of 502
646+a shooting event; 503
647+ (42) All sales of motor fuel, as defined in section 504
648+142.800, used in any watercraft, as defined in section 505
649+306.010; 506
650+ (43) Any new or used aircraft sold or delivered in 507
651+this state to a person who is not a reside nt of this state 508
652+or a corporation that is not incorporated in this state, and 509
653+such aircraft is not to be based in this state and shall not 510
654+remain in this state more than ten business days subsequent 511
655+to the last to occur of: 512
656+ (a) The transfer of title to the aircraft to a person 513
657+who is not a resident of this state or a corporation that is 514
658+not incorporated in this state; or 515
659+ (b) The date of the return to service of the aircraft 516
660+in accordance with 14 CFR 91.407 for any maintenance, 517
661+preventive maintenance, rebuilding, alterations, repairs, or 518
662+installations that are completed contemporaneously with the 519
663+transfer of title to the aircraft to a person who is not a 520
664+resident of this state or a corporation that is not 521
665+incorporated in this state; 522
666+ (44) Motor vehicles registered in excess of fifty -four 523
667+thousand pounds, and the trailers pulled by such motor 524
668+vehicles, that are actually used in the normal course of 525
669+business to haul property on the public highways of the 526 SB 95 22
670+state, and that are capab le of hauling loads commensurate 527
671+with the motor vehicle's registered weight; and the 528
672+materials, replacement parts, and equipment purchased for 529
673+use directly upon, and for the repair and maintenance or 530
674+manufacture of such vehicles. For purposes of this 531
675+subdivision, "motor vehicle" and "public highway" shall have 532
676+the meaning as ascribed in section 390.020; 533
677+ (45) All internet access or the use of internet access 534
678+regardless of whether the tax is imposed on a provider of 535
679+internet access or a buyer o f internet access. For purposes 536
680+of this subdivision, the following terms shall mean: 537
681+ (a) "Direct costs", costs incurred by a governmental 538
682+authority solely because of an internet service provider's 539
683+use of the public right -of-way. The term shall not include 540
684+costs that the governmental authority would have incurred if 541
685+the internet service provider did not make such use of the 542
686+public right-of-way. Direct costs shall be determined in a 543
687+manner consistent with generally accepted accounting 544
688+principles; 545
689+ (b) "Internet", computer and telecommunications 546
690+facilities, including equipment and operating software, that 547
691+comprises the interconnected worldwide network that employ 548
692+the transmission control protocol or internet protocol, or 549
693+any predecessor or successor protocols to that protocol, to 550
694+communicate information of all kinds by wire or radio; 551
695+ (c) "Internet access", a service that enables users to 552
696+connect to the internet to access content, information, or 553
697+other services without regard to whether the service is 554
698+referred to as telecommunications, communications, 555
699+transmission, or similar services, and without regard to 556
700+whether a provider of the service is subject to regulation 557
701+by the Federal Communications Commission as a common carrier 558 SB 95 23
702+under 47 U.S.C. Section 201, et seq. For purposes of this 559
703+subdivision, internet access also includes: the purchase, 560
704+use, or sale of communications services, including 561
705+telecommunications services as defined in section 144.010, 562
706+to the extent the commu nications services are purchased, 563
707+used, or sold to provide the service described in this 564
708+subdivision or to otherwise enable users to access content, 565
709+information, or other services offered over the internet; 566
710+services that are incidental to the provision of a service 567
711+described in this subdivision, when furnished to users as 568
712+part of such service, including a home page, electronic 569
713+mail, and instant messaging, including voice -capable and 570
714+video-capable electronic mail and instant messaging, video 571
715+clips, and personal electronic storage capacity; a home page 572
716+electronic mail and instant messaging, including voice - 573
717+capable and video-capable electronic mail and instant 574
718+messaging, video clips, and personal electronic storage 575
719+capacity that are provided indepe ndently or that are not 576
720+packed with internet access. As used in this subdivision, 577
721+internet access does not include voice, audio, and video 578
722+programming or other products and services, except services 579
723+described in this paragraph or this subdivision, tha t use 580
724+internet protocol or any successor protocol and for which 581
725+there is a charge, regardless of whether the charge is 582
726+separately stated or aggregated with the charge for services 583
727+described in this paragraph or this subdivision; 584
728+ (d) "Tax", any charge imposed by the state or a 585
729+political subdivision of the state for the purpose of 586
730+generating revenues for governmental purposes and that is 587
731+not a fee imposed for a specific privilege, service, or 588
732+benefit conferred, except as described as otherwise u nder 589
733+this subdivision, or any obligation imposed on a seller to 590 SB 95 24
734+collect and to remit to the state or a political subdivision 591
735+of the state any gross retail tax, sales tax, or use tax 592
736+imposed on a buyer by such a governmental entity. The term 593
737+tax shall not include any franchise fee or similar fee 594
738+imposed or authorized under sections 67.1830 to 67.1846 or 595
739+section 67.2689; Section 622 or 653 of the Communications 596
740+Act of 1934, 47 U.S.C. Section 542 and 47 U.S.C. Section 597
741+573; or any other fee related to obligations of 598
742+telecommunications carriers under the Communications Act of 599
743+1934, 47 U.S.C. Section 151, et seq., except to the extent 600
744+that: 601
745+ a. The fee is not imposed for the purpose of 602
746+recovering direct costs incurred by the franchising or other 603
747+governmental authority from providing the specific 604
748+privilege, service, or benefit conferred to the payer of the 605
749+fee; or 606
750+ b. The fee is imposed for the use of a public right -of- 607
751+way based on a percentage of the service revenue, and the 608
752+fee exceeds the incremental direct costs incurred by the 609
753+governmental authority associated with the provision of that 610
754+right-of-way to the provider of internet access service. 611
755+Nothing in this subdivision shall be interpreted as an 612
756+exemption from taxes due on goods or services that were 613
757+subject to tax on January 1, 2016; 614
758+ (46) All purchases by a company of solar photovoltaic 615
759+energy systems, components used to construct a solar 616
760+photovoltaic energy system, and all purchases of materials 617
761+and supplies used direc tly to construct or make improvements 618
762+to such systems, provided that such systems: 619
763+ (a) Are sold or leased to an end user; or 620 SB 95 25
764+ (b) Are used to produce, collect and transmit 621
765+electricity for resale or retail ; 622
766+ (47) All sales of diapers, inco ntinence products, and 623
767+feminine hygiene products. The exemptions in this 624
768+subdivision shall apply only to the provisions of and the 625
769+computation of the tax levied, assessed, or payable pursuant 626
770+to this chapter. For the purposes of this subdivision, the 627
771+following terms mean: 628
772+ (a) "Diapers", absorbent garments worn by infants or 629
773+toddlers who are not toilet -trained or by individuals who 630
774+are incapable of controlling their bladder or bowel 631
775+movements; 632
776+ (b) "Feminine hygiene products", personal c are 633
777+products used to manage menstrual flow including, but not 634
778+limited to, tampons, pads, liners, and cups; 635
779+ (c) "Incontinence products", products designed 636
780+specifically for hygiene matters related to urinary 637
781+incontinence. 638
782+ 3. Any ruling, agreement, or contract, whether written 639
783+or oral, express or implied, between a person and this 640
784+state's executive branch, or any other state agency or 641
785+department, stating, agreeing, or ruling that such person is 642
786+not required to collect sales and use tax in t his state 643
787+despite the presence of a warehouse, distribution center, or 644
788+fulfillment center in this state that is owned or operated 645
789+by the person or an affiliated person shall be null and void 646
790+unless it is specifically approved by a majority vote of 647
791+each of the houses of the general assembly. For purposes of 648
792+this subsection, an "affiliated person" means any person 649
793+that is a member of the same controlled group of 650
794+corporations as defined in Section 1563(a) of the Internal 651
795+Revenue Code of 1986, as amen ded, as the vendor or any other 652 SB 95 26
796+entity that, notwithstanding its form of organization, bears 653
797+the same ownership relationship to the vendor as a 654
798+corporation that is a member of the same controlled group of 655
799+corporations as defined in Section 1563(a) of t he Internal 656
800+Revenue Code, as amended. 657
801+