HOUSE BILL NO. 2243 103RD GENERAL ASSEMBLY
INTRODUCED BY REPRESENTATIVE WOLFIN.
5133H.01I JOSEPH ENGLER, Chief Clerk
AN ACT To repeal section 144.054, RSMo, and to enact in lieu thereof one new section relating to local sales tax exemptions.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Section 144.054, RSMo, is repealed and one new section enacted in lieu 2 thereof, to be known as section 144.054, to read as follows: 144.054. 1. As used in this section, the following terms mean: 2 (1) "Nuclear security enterprise", the same meaning as defined in 50 U.S.C. Section 3 2501, inclusive of buildings, structures, and infrastructure constructed for use as a defense 4 nuclear facility as defined in 50 U.S.C. Section 2501; 5 (2) "Processing", any mode of treatment, act, or series of acts performed upon 6 materials to transform or reduce them to a different state or thing, including treatment 7 necessary to maintain or preserve such processing by the producer at the production facility; 8 (3) "Producing" includes, but is not limited to, the production of, including the 9 production and transmission of, telecommunication services; 10 (4) "Product" includes, but is not limited to, telecommunications services; 11 (5) "Recovered materials", those materials which have been diverted or removed 12 from the solid waste stream for sale, use, reuse, or recycling, whether or not they require 13 subsequent separation and processing. 14 2. In addition to all other exemptions granted under this chapter, there is hereby 15 specifically exempted from the provisions of this chapter [and the local sales tax law as 16 defined in section 32.085], and from the computation of the tax levied, assessed, or payable 17 under this chapter [and the local sales tax law as defined in section 32.085], electrical energy
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. HB 2243 2
18 and gas, whether natural, artificial, or propane, water, coal, and energy sources, chemicals, 19 machinery, equipment, and materials used or consumed in the manufacturing, processing, 20 compounding, mining, or producing of any product, or used or consumed in the processing of 21 recovered materials, or used in research and development related to manufacturing, 22 processing, compounding, mining, or producing any product. The exemptions granted in 23 this subsection shall not apply to local sales taxes as defined under section 32.085 and 24 the provisions of this subsection shall be in addition to any state and local sales tax 25 exemption provided under section 144.030. The construction and application of this 26 subsection as expressed by the Missouri supreme court in DST Systems, Inc. v. Director of 27 Revenue, 43 S.W.3d 799 (Mo. banc 2001); Southwestern Bell Tel. Co. v. Director of 28 Revenue, 78 S.W.3d 763 (Mo. banc 2002); and Southwestern Bell Tel. Co. v. Director of 29 Revenue, 182 S.W.3d 226 (Mo. banc 2005), is hereby affirmed. 30 3. In addition to all other exemptions granted under this chapter, there is hereby 31 specifically exempted from the provisions of this chapter and the local sales tax law as 32 defined in section 32.085, and from the computation of the tax levied, assessed, or payable 33 under this chapter and the local sales tax law as defined in section 32.085, all utilities, 34 machinery, and equipment used or consumed directly in television or radio broadcasting and 35 all sales and purchases of tangible personal property, utilities, services, or any other 36 transaction that would otherwise be subject to the state or local sales or use tax when such 37 sales are made to or purchases are made by a contractor for use in fulfillment of any 38 obligation under a defense contract with the United States government, and all sales and 39 leases of tangible personal property by any county, city, incorporated town, or village, 40 provided such sale or lease is authorized under chapter 100, and such transaction is certified 41 for sales tax exemption by the department of economic development, and tangible personal 42 property used for railroad infrastructure brought into this state for processing, fabrication, or 43 other modification for use outside the state in the regular course of business. 44 4. In addition to all other exemptions granted under this chapter, there is hereby 45 specifically exempted from the provisions of this chapter and the local sales tax law as 46 defined in section 32.085, and from the computation of the tax levied, assessed, or payable 47 under this chapter and the local sales tax law as defined in section 32.085, all sales and 48 purchases of tangible personal property, utilities, services, or any other transaction that would 49 otherwise be subject to the state or local sales or use tax when such sales are made to or 50 purchases are made by a private partner for use in completing a project under sections 51 227.600 to 227.669. 52 5. In addition to all other exemptions granted under this chapter, there is hereby 53 specifically exempted from the provisions of this chapter and the local sales tax law as 54 defined in section 32.085, and from the computation of the tax levied, assessed, or payable HB 2243 3
55 under this chapter and the local sales tax law as defined in section 32.085, all materials, 56 manufactured goods, machinery and parts, electrical energy and gas, whether natural, 57 artificial or propane, water, coal and other energy sources, chemicals, soaps, detergents, 58 cleaning and sanitizing agents, and other ingredients and materials inserted by commercial or 59 industrial laundries to treat, clean, and sanitize textiles in facilities which process at least five 60 hundred pounds of textiles per hour and at least sixty thousand pounds per week. 61 6. In addition to all other exemptions granted pursuant to this chapter, there is hereby 62 exempted from the provisions of and the computation of the tax levied, assessed, or payable 63 pursuant to this chapter and the local sales tax law as defined in section 32.085, all sales and 64 purchases of tangible personal property, building materials, equipment, fixtures, 65 manufactured goods, machinery, and parts for the purposes of constructing all or any 66 portion of a nuclear security enterprise located in any city with more than four hundred 67 thousand inhabitants and located in more than one county. This subsection shall expire on 68 August 28, 2034. ✔
Statutes affected: