Missouri SB 37: Authorizes a sales tax exemption for feminine hygiene products

Bill Text

FIRST REGULAR SESSION 
SENATE BILL NO. 37 
103RD GENERAL ASSEMBLY 
 
INTRODUCED BY SENATOR WASHINGTON. 
0811S.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. 
 
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     Section A.  Section 144.030, RSMo, is repealed and one new 1 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 144.010 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 and 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 the 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 144.010 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 

 SB 37 2 
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 
     (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, electrical 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 retail 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 fabricating 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 consumption; 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 

 SB 37 3 
the manufacturing process by blending, reacting or  50 
interacting with or by becoming, in whole or in part,  51 
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 equipment, 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 state.  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