☰ Revisor of Missouri

Title X TAXATION AND REVENUE

Chapter 144

< > Effective - 28 Aug 2003, 3 histories, see footnote (history) bottom

  144.615.  Exemptions. — There are specifically exempted from the taxes levied in sections 144.600 to 144.745:

  (1) Property, the storage, use or consumption of which this state is prohibited from taxing pursuant to the constitution or laws of the United States or of this state;

  (2) Property, the gross receipts from the sale of which are required to be included in the measure of the tax imposed pursuant to the Missouri sales tax law;

  (3) Tangible personal property, the sale of which, if made in this state, would be exempt from or not subject to the Missouri sales tax pursuant to the provisions of subsections 2 and 3 of section 144.030;

  (4) Motor vehicles, trailers, boats, and outboard motors subject to the tax imposed by section 144.440;

  (5) Tangible personal property which has been subjected to a tax by any other state in this respect to its sales or use; provided, if such tax is less than the tax imposed by sections 144.600 to 144.745, such property, if otherwise taxable, shall be subject to a tax equal to the difference between such tax and the tax imposed by sections 144.600 to 144.745;

  (6) Tangible personal property held by processors, retailers, importers, manufacturers, wholesalers, or jobbers solely for resale in the regular course of business;

  (7) Personal and household effects and farm machinery used while an individual was a bona fide resident of another state and who thereafter became a resident of this state, or tangible personal property brought into the state by a nonresident for his own storage, use or consumption while temporarily within the state.

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(L. 1959 H.B. 35 § 5, A.L. 1961 p. 623, A.L. 1985 H.B. 280, et al., A.L. 1986 H.B. 1554 Revision, A.L. 2003 S.B. 11)

CROSS REFERENCE:

Economy rate telephone service exemption, RSMo 660.149


---- end of effective  28 Aug 2003 ----

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144.615 8/28/2013
144.615 6/23/2004 8/28/2013
144.615 8/28/2003 6/23/2004

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