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SECOND REGULAR SESSION
HOUSE BILL NO. 2243
103RD GENERAL ASSEMBL Y
INTRODUCED BY REPRESENT A TIVE WOLFIN.
5133H.01I JOSEPH ENGLER, Chief Clerk
AN ACT
T o 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Section A. Section 144.054, RSMo, is repealed and one new section enacted in lieu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 dif ferent 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 ener gy
EXPLANA TION — 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 and gas, whether natural, artificial, or propane, water , coal, and ener gy 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 pr ovisions of this subsection shall be in addition to any state and local sales tax
25 exemption prov ided 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 T el. Co. v . Director of
28 Revenue, 78 S.W .3d 763 (Mo. banc 2002); and Southwestern Bell T el. Co. v . Director of
29 Revenue, 182 S.W .3d 226 (Mo. banc 2005), is hereby af firmed.
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
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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 ener gy and gas, whether natural,
57 artificial or propane, water , coal and other ener gy sources, chemicals, soaps, deter gents,
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,
6 5 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.
✔
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