Missouri SB 1261: Specifies that ATVs used for any agricultural purpose shall be considered farm machinery and equipment for purposes of a sales tax exemption

Bill Text

SECOND REGULAR SESSION
SENATE BILL NO. 1261
102ND GENERAL ASSEMBLY
INTRODUCED BY SENATOR CARTER.
4718S.01I KRISTINA MARTIN, Secretary
AN ACT
To repeal section 144.030, RSMo, and to enact in lieu thereof one new section relating to vehicle
sales tax.

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Section A. Section 144.030, RSMo, is repealed and one new 1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

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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

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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 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 highwa