Missouri HB 2360: Authorizes a sales tax exemption for boat docks

Bill Text

SECOND REGULAR SESSION
HOUSE BILL NO. 2360
102ND GENERAL ASSEMBLY
INTRODUCED BY REPRESENTATIVE KALBERLOH.
4787H.01I DANA RADEMAN MILLER, Chief Clerk
AN ACT
To repeal section 144.030, RSMo, and to enact in lieu thereof one new section relating to
sales tax exemptions.
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Section A. Section 144.030, RSMo, is repealed and one new section enacted in lieu
2 thereof, to be known as section 144.030, to read as follows:
144.030. 1. There is hereby specifically exempted from the provisions of sections
2 144.010 to 144.525 and from the computation of the tax levied, assessed or payable pursuant
3 to sections 144.010 to 144.525 such retail sales as may be made in commerce between this
4 state and any other state of the United States, or between this state and any foreign country,
5 and any retail sale which the state of Missouri is prohibited from taxing pursuant to the
6 Constitution or laws of the United States of America, and such retail sales of tangible
7 personal property which the general assembly of the state of Missouri is prohibited from
8 taxing or further taxing by the constitution of this state.
9 2. There are also specifically exempted from the provisions of the local sales tax law
10 asdefinedinsection32.085,section238.235,andsections144.010to144.525and144.600to
11 144.761 and from the computation of the tax levied, assessed or payable pursuant to the local
12 sales tax law as defined in section 32.085, section 238.235, and sections 144.010 to 144.525
13 and 144.600 to 144.745:
14 (1) Motor fuelorspecial fuelsubjectto an excise taxof this state,unless allor partof
15 such excise tax is refunded pursuant to section 142.824; or upon the sale at retail offuel to be
16 consumed in manufacturing or creating gas, power, steam, electrical current or in furnishing
17 water to be sold ultimately at retail; or feed for livestock or poultry; or grain to be converted
EXPLANATION — Matter enclosed in bold-faced brackets [thus] in the above bill is not enacted and is
intended to be omitted from the law. Matter in bold-face type in the above bill is proposed language.

18 into foodstuffs which are to be sold ultimately in processed form at retail; or seed, limestone
19 or fertilizer which is to be used for seeding, liming or fertilizing crops which when harvested
20 will be sold at retail or will be fed to livestock or poultry to be sold ultimately in processed
21 form at retail; economic poisons registered pursuant to the provisions of the Missouri
22 pesticide registration law, sections 281.220 to 281.310, which are to be used in connection
23 with the growth or production of crops, fruit trees or orchards applied before, during, or after
24 planting, the crop of which when harvested will be sold at retail or will be converted into
25 foodstuffs which are to be sold ultimately in processed form at retail;
26 (2) Materials, manufactured goods, machinery and parts which when used in
27 manufacturing, processing, compounding, mining, producing or fabricating become a
28 component part or ingredient of the new personal property resulting from such
29 manufacturing, processing, compounding, mining, producing or fabricating and which new
30 personal property is intended to be sold ultimately for final use or consumption; and
31 materials, including without limitation, gases and manufactured goods, including without
32 limitation slagging materials and firebrick, which are ultimately consumed in the
33 manufacturing process by blending, reacting or interacting with or by becoming, in whole
34 or in part, component parts or ingredients of steel products intended to be sold ultimately for
35 final use or consumption;
36 (3) Materials, replacement parts and equipment purchased for use directly upon, and
37 for the repair and maintenance or manufacture of, motor vehicles, watercraft, railroad rolling
38 stock or aircraft engaged as common carriers of persons or property;
39 (4) Replacement machinery, equipment, and parts and the materials and supplies
40 solelyrequiredforthe installationorconstructionofsuch replacementmachinery, equipment,
41 andparts,useddirectlyinmanufacturing,mining,fabricatingorproducingaproductwhichis
42 intended to be sold ultimately for final use or consumption; and machinery and equipment,
43 andthe materials andsupplies required solelyfor the operation,installation orconstruction of
44 such machinery and equipment, purchased and used to establish new, or to replace or expand
45 existing, material recovery processing plants in this state. For the purposes of this
46 subdivision, a "material recovery processing plant" means a facility that has as its primary
47 purpose the recovery of materials into a usable product or a different form which is used in
48 producing a new product and shall include a facility or equipment which are used exclusively
49 for the collection of recovered materials for delivery to a material recovery proce