Listing of Missouri Sales and Use Tax Exemptions and Exclusions

Generally, Missouri taxes all retail sales of tangible personal property and certain taxable services. However, there are a number of exemptions and exclusions from Missouri's sales and use tax laws. Although exemptions and exclusions both result in an item not being taxed, they operate differently.

Exemptions: Exemptions are specific provisions of law eliminating the tax due on an item ordinarily subject to tax. Exemptions represent a legislative decision that a taxable item should not be taxed in certain instances.

Exclusions: By contrast, exclusions concern items that are never subject to tax because they are outside the intended scope and authority of Missouri's sales and use tax laws.

Complete List
Classification Year Enacted Bill Statute Description
Agricultural 1939 HB 91 144.030.2(1) Feed for livestock and poultry which is to be used in the feeding of livestock to be sold ultimately in processed form or otherwise at retail. [Changed to remove limitation. See 1998 SB 936.]
Agricultural 1939 HB 91 144.030.2(1) Grain to be converted into foodstuffs which are to be sold ultimately in process form at retail.
Agricultural 1943 HB 251 144.030.2(1) Limestone or fertilizer which is to be used for liming or fertilizing crops and seed which is to be used for seeding crops, which when harvested will be sold at retail or will be fed to livestock or poultry to be sold ultimately in processed form at retail.
Agricultural 1949 HB 303 144.030.2(1) Spray materials which are to be used for spraying growing crops, fruit trees or orchards, the crop of which when harvested will be sold ultimately in processed form at retail. [1969 HB 34 changed spray materials to poisons registered under the provisions of the Missouri Economic Poisons Law and added clarifying language.]
Agricultural 1961 SB 360 144.030.2(8) Animals and poultry used for breeding or feeding purposes.
Agricultural 1979 SB 218 144.030.2(23) All sales of feed additives mixed with feed for livestock or poultry.
Agricultural 1979 SB 218 144.030.2(23) All sales of propane or natural gas, electricity, and diesel fuel used exclusively for drying agricultural crops.
Agricultural 1979 SB 218 144.030.2(23) All sales of new and used farm machinery and equipment, and repair or replacement parts for new and used farm machinery and equipment, other than airplanes, motor vehicles and trailers, which is: (a) manufactured exclusively for agricultural purposes [1980 HB 1812 changed 'manufactured' to 'used']; (b) used on land owned or leased for the purpose of producing farm products; and (c) used directly in producing farm products to be sold ultimately in processed form or otherwise at retail or in producing farm products to be fed to livestock or poultry to be sold ultimately in processed form at retail.
Agricultural 1979 SB 218 144.030.2(23) One-half of each purchaser's purchase of diesel fuel which is: (a) manufactured exclusively for agricultural purposes [1980 HB 1812 changed 'manufactured' to 'used']; (b) used on land owned or leased for the purpose of producing farm products; and (c) used directly in producing farm products to be sold ultimately in processed form or otherwise at retail or in producing farm products to be fed to livestock or poultry to be sold ultimately in processed form at retail.
Agricultural 1994 SB 477 144.030.2(23) All sales of medications or vaccines administered to livestock or poultry in the production of food or fiber.
Agricultural 1994 SB 477 144.030.2(23) All sales of pesticides used in the production of crops, livestock or poultry for food or fiber.
Agricultural 1994 SB 477 144.030.2(23) All sales of bedding used in the production of livestock or poultry for food or fiber.
Agricultural 1995 SB 374 144.045 The definition of "farm machinery" under section 144.030.2(22) is expanded to include machinery or equipment whether or not attached to a vehicle or real property.
Agricultural 1995 SB 374 144.047 All sales of aircraft used solely for aerial application of agricultural chemicals shall be considered farm machinery and exempt as other farm machinery under section 144.030.2(22).
Agricultural 1996 HB 1466 144.010.1(4) Definition of "Livestock" added to sales tax law to include cattle, calves, sheep, swine, ratite birds, including but not limited to, ostrich and emu, aquatic products as defined in section 277.024, RSMo, elk documented as obtained from a legal source and not from the wild, goats, horses, other equine, or rabbits raised in confinement for human consumption. [2005 SB 355 added "llamas, alpaca, buffalo"] (Expands common definition of livestock to allow farm exemptions found in sections 144.030.2(1), (22), (29), and (32) and 144.063 for these animals, birds and aquatic products.)
Agricultural 1996 HB 1466 144.030.2(30) All livestock sales when either the seller is engaged in the growing, producing or feeding of such livestock, or the seller is engaged in the business of buying and selling, bartering or leasing of such livestock.
Agricultural 1998 SB 936 144.030.2(23) Lubricants used exclusively for farm machinery and equipment.
Agricultural 1998 SB 936 144.030.2(33) Pesticides or herbicides used in the production of crops, aquaculture, livestock or poultry. [Overlaps with section 144.030.2(22).]
Agricultural 1998 SB 936 144.030.2(35) Grain bins for storage of grain for resale.
Agricultural 2003 HB 600 144.030.2(23) All supplies solely, and directly for producing crops, raising and feeding livestock, fish, poultry, pheasants, chukar, quail, or for producing milk for ultimate sale at retail.
Agricultural 2005 SB 355 144.030.2(23) Field drain tile for agricultural use.
Agricultural 2007 SB 30 144.030.2(34) Utilities purchased for research and development of agricultural/biotechnology and plant genomics products.
Agricultural 2007 SB 30 144.030.2(34) Tangible personal property purchased for research and development of agricultural/biotechnology and plant genomics products.
Agricultural 2008 SB 931 144.053.1 All new or used farm tractors, repair or replacement parts for new or used farm tractors, supplies and lubricants and such other new or used machinery and equipment used exclusively, solely, and directly for the planting, harvesting, processing, or transporting of a forestry product.
Agricultural 2008 SB 931 144.063 All fencing materials used for agricultural purposes.
Agricultural 2008 SB 931 144.063 All purchases of motor fuel which are used for agricultural purposes.
Agricultural 2008 SB 931 144.063 All purchases of motor fuel for planting, harvesting, processing, or transporting of a forestry product.
Agricultural 2014 SB 727 144.527 Provides a sales and use tax exemption for farm products sold at farmers’ markets. The exemption does not apply to farm products sold by persons or entities with sales of at least $25,000 from participating in farmers’ markets.
Air Pollution 1967 SB 19 144.030.2(15) Machinery, equipment, appliances and devices purchased or leased and used solely for the purpose of preventing, abating or monitoring air pollution.
Aircraft 1975 SB 3 144.030.2(21) All sales of aircraft to common carriers for storage or for use in interstate commerce.
Aircraft 1994 HB 1578 144.043 New light aircraft, light aircraft kits, parts or components manufactured or substantially completed within this state, when such new light aircraft, light aircraft kits, parts or components are sold by manufacturer to a purchaser who is nonresident of this state, who will transport the light aircraft, light aircraft kit, parts or components outside this state within ten days after the date of purchase, and who will register any light aircraft so purchased in another state or country.
Aircraft 1996 HB 1466 144.030.2(19) Samples and materials used to manufacture samples which may be dispensed by a practitioner authorized to dispense such samples.
Aircraft 2008 SB 930 144.030.2(41) All materials and replacement parts purchased for use directly upon, and for the modification, replacement, repair, and maintenance of aircraft, aircraft power plants, and aircraft accessories.
Aircraft 2008 SB 930 144.030.2(41) All equipment purchased for use directly upon, and for the modification, replacement, repair, and maintenance of aircraft, aircraft power plants, and aircraft accessories.
Business Transfers 1979 SB 218 144.011.1(1) The transfer by one corporation of substantially all of its tangible personal property to another corporation pursuant to a merger or consolidation effected under the laws of the state of Missouri or any other jurisdiction.
Business Transfers 1979 SB 218 144.011.1(2) The transfer of tangible personal property incident to the liquidation or cessation of a taxpayer's trade or business, conducted in proprietorship, partnership or corporate form, except to the extent any transfer is made in the ordinary course of the taxpayer's trade or business.
Business Transfers 1979 SB 218 144.011.1(3) The transfer of tangible personal property to a corporation solely in exchange for its stock or securities.
Business Transfers 1979 SB 218 144.011.1(4) The transfer of tangible personal property to a corporation by a shareholder as a contribution to the capital of the transferee corporation.
Business Transfers 1979 SB 218 144.011.1(5) The transfer of tangible personal property to a partnership solely in exchange for a partnership interest therein.
Business Transfers 1979 SB 218 144.011.1(6) The transfer of tangible personal property by a partner as a contribution to the capital of the transferee partnership.
Business Transfers 1979 SB 218 144.011.1(7) The transfer of tangible personal property by a corporation to one or more of its shareholders as a dividend, return of capital, distribution in the partial or complete liquidation of the corporation or distribution in redemption of the shareholder's interest therein.
Business Transfers 1979 SB 218 144.011.1(8) The transfer of tangible personal property by a partnership to one or more of its partners as a current distribution, return of capital or distribution in the partial or complete liquidation of the partnership or of the partner's interest therein.
Business Transfers 1979 SB 218 144.011.2 The assumption of liabilities of the transferor by the transferee incident to any of the transactions enumerated in the above subdivisions (1) to (8) of subsection 1 of this section shall not disqualify the transfer from the exclusion described in this section, where such liability assumption is related to the property transferred and where the assumption does not have as its principal purpose the avoidance of Missouri sales or use tax.
Common Carrier 1967 SB 19 144.030.2(12) Railroad rolling stock for use in transporting persons or property in interstate commerce.
Common Carrier 1982 SB 471 144.030.2(27) Sales of fuel consumed or used in the operation of ships, barges, or waterborne vessels which are used primarily in or for the transportation of property or cargo, or the conveyance of persons for hire, on navigable rivers bordering on or located in part in this state, if such fuel is delivered by the seller to the purchaser's barge, ship, or waterborne vessel while it is afloat upon such river.
Common Carrier 1985 SB 363 144.030.2(12) All sales of motor vehicles licensed for a gross weight of 24,000 thousand pounds or more or trailers used by common carriers, as defined in section 390.020, RSMo, solely in the transportation of persons or property in interstate commerce.
Common Carrier 1993 HB 913 144.805.1 All sales of aviation jet fuel in a given calendar year to common carriers engaged in the interstate air transportation of passengers and cargo, and the storage, use and consumption of such aviation jet fuel by such common carriers, if such common carrier has first paid to the state of Missouri, in accordance with the provisions of this chapter, state sales and use taxes pursuant to the foregoing provisions and applicable to the purchase, storage, use or consumption of such aviation jet fuel in a maximum and aggregate amount of one million five hundred thousand dollars of state sales and use taxes in such calendar year.
Common Carrier 1993 HB 913 144.807.1 Purchase or storage by any common carrier engaged in the interstate air transportation of persons and cargo of tangible personal property, other than catered food and beverage products purchased for in-flight consumption and aviation jet fuel, within the state of Missouri, which tangible personal property is purchased or stored in the state of Missouri and is subsequently transported out of state by the common carrier and is used by the common carrier in the conduct of its business as a common carrier.
Common Carrier 2007 SB 22 144.030.2(12) Expanded exemption for common carriers purchasing motor vehicles to include common carriers not operating solely in interstate commerce.
Exemption & Exclusions 1939 HB 91 144.010 Creation of the sales tax exemption laws.
Exemption & Exclusions 1939 HB 91 144.010.1(2) Isolated or occasional sale of tangible personal property, service, substance, or thing, by a person not engaged in such business does not constitute engaging in business, within the meaning of this article. [1977 SB 367 limits to annual sales of $3,000 or less.]
Exemption & Exclusions 1939 HB 91 144.010.1(6) Sales by the Missouri Department of Transportation. [State Highway Department excluded from the definition of "person" for purposes of sales tax law.]
Exemption & Exclusions 1939 HB 91 144.030 Creation of the sales tax exemption laws.
Exemption & Exclusions 1939 HB 91 144.030.1 Sales in commerce between Missouri and any other state or foreign country.
Exemption & Exclusions 1939 HB 91 144.030.1 Sales prohibited from taxing under the Constitution or laws of the United States of America or Missouri Constitution.
Exemption & Exclusions 1939 HB 91 144.030.2(1) Motor fuel subject to an excise or sales tax under another law of Missouri.
Exemption & Exclusions 1939 p. 1457 262.250 All state fair entry fees.
Exemption & Exclusions 1961 SB 360 144.030.2(10) The rental of films, records, or any type of sound or picture transcriptions [1988 SB 709 limited exemption by adding "for public commercial display" after "transcriptions."]
Exemption & Exclusions 1961 SB 360 144.030.2(11) Pumping machinery and equipment used to propel products delivered by pipelines, engaged as common carriers.
Exemption & Exclusions 1967 SB 19 144.030.2(17) Tangible personal property purchased by a rural water district.
Exemption & Exclusions 1973 HB 46 144.011.1(9) Reusable containers used in connection with the sale of tangible personal property contained therein for which a deposit is required and refunded on return.
Exemption & Exclusions 1977 SB 367 144.010.1(10) Excludes sales of computer printouts, computer output on microfilm or microfiche to a purchaser to enable the purchaser to obtain for his or her own use the desired information contained in such computer printouts.
Exemption & Exclusions 1977 SB 367 144.010.1(10) Excludes sales of computer-assisted photo compositions.
Exemption & Exclusions 1977 SB 367 144.010.1(2) Added exclusion to definition of business that sales of tangible personal property in the course of a partial or complete liquidation of a household, farm, or nonbusiness enterprise are excluded from sales tax.
Exemption & Exclusions 1979 SB 218 144.011.1(10) The purchase by persons operating eating or food service establishments, of items of a nonreusable nature which are furnished to the customers of such establishments with or in conjunction with the retail sales of their food or beverage. Such items shall include, but not be limited to, wrapping or packaging materials and nonreusable paper, wood, plastic and aluminum articles such as containers, trays, napkins, dishes, silverware, cups, bags, boxes, straws, sticks and toothpicks.
Exemption & Exclusions 1979 SB 218 144.011.1(9) The transfer of reusable containers used in connection with the sale of tangible personal property contained therein for which a deposit is required and refunded on return.
Exemption & Exclusions 1979 SB 218 144.030.2(24) All sales of metered water service, electricity, electrical current, natural, artificial or propane gas, wood, coal or home heating oil for domestic use and in any city not within a county, all sales of metered or unmetered water service for domestic use. Local sales tax can be reimposed under section 144.032.
Exemption & Exclusions 1979 SB 218 144.030.2(25) All sales of handicraft items made by the seller or the seller's spouse if the seller or the seller's spouse is at least sixty-five years of age, and if the total gross proceeds from such sales do not constitute a majority of the annual gross income of the seller.
Exemption & Exclusions 1979 SB 218 144.030.2(26) All excise taxes, collected on sales at retail, imposed by Sections 4041, 4061, 4071, 4081, 4091, 4161, 4181, 4251, 4261 and 4271 of Title 26, United States Code.
Exemption & Exclusions 1982 SB 475 144.034 All sales of advertising by legal newspapers, advertising agencies, broadcast stations, and standardized outdoor billboard advertising are sales of nontaxable services.
Exemption & Exclusions 1985 SB 152 144.011.1(12) Excludes from sale tax: The transfer of a manufactured home other than: (a) A transfer which involves the delivery of the document known as the "Manufacturer's Statement of Origin" to a person other than a manufactured home dealer, as defined in section 700.010, RSMo, for purposes of allowing such person to obtain a title to the manufactured home from the department of revenue of this state or the appropriate agency or officer of any other state; (b) A transfer which involves the delivery of a "Repossessed Title" to a resident of this state if the tax imposed by sections 144.010 to 144.525 was not paid on the transfer of the manufactured home described in paragraph (a) of this subdivision.
Exemption & Exclusions 1986 SB 437 144.030.2(18) All amounts paid for admission to museums, zoos and planetariums owned or operated by a municipality or other political subdivision where all the proceeds derived therefrom benefit the municipality or other political subdivision and do not inure to any private person, firm, or corporation.
Exemption & Exclusions 1986 HB 957 144.037 All sales at retail made through the use of federal food stamp coupons.
Exemption & Exclusions 1986 HB 957 144.038 All sales at retail for which federal government coupons or vouchers under the supplemental feeding for women, infants and children program are used as payment.
Exemption & Exclusions 1986 SB 461 313.085 All sales of bingo supplies, equipment or cards, including pull-tab cards, to any organization duly licensed to conduct bingo pursuant to sections 313.005 to 313.085.
Exemption & Exclusions 1988 HB 1400 144.012 Reduces the amount subject to sales tax on vending machine sales to 135% of the net cost of the property vended during the reporting period.
Exemption & Exclusions 1988 HB 957 144.039 All purchases of all tangible personal property made by, or on behalf of, a state senator or state representative if such purchases are made from funds in such state senator's or state representative's state expense account.
Exemption & Exclusions 1988 HB 957 144.062 All sales of tangible personal property and materials for the purpose of constructing, repairing or remodeling facilities for: (1) A county, other political subdivision or instrumentality thereof exempt from taxation under subdivision (10) of section 39 of article III of the Constitution of Missouri; (2) An organization sales to which are exempt from taxation under the provisions of subdivision (19) of subsection 2 of section 144.030; (3) Any institution of higher education supported by public funds or any private not-for-profit institution of higher education, exempt from taxation under subdivision (20) of subsection 2 of section 144.030; or (4) Any private not-for-profit elementary or secondary school exempt from taxation under subdivision (22) of subsection 2 of section 144.030.
Exemption & Exclusions 1990 HB 1315 209.255 Telephone surcharges imposed to recoup the costs of deaf relay services and distribution programs.
Exemption & Exclusions 1991 HB 39 144.030.2(28) All sales made to an interstate compact agency created pursuant to sections 70.370 to 70.441, RSMo, (Bi-State Development Agency) and sections 238.010 to 238.100, RSMo, (Kansas City Area Transportations Authority) in the exercise of the functions and activities of such agencies as provided pursuant to compacts.
Exemption & Exclusions 1994 SB 477 144.030.2(24) Adds to domestic use utility exemption all purchases of utility service through a single or master meter for residential apartments or condominiums, including service for common areas and facilities and vacant units.
Exemption & Exclusions 1994 SB 477 144.044 Exempts 40 percent of the purchase price of a new manufactured home.
Exemption & Exclusions 1994 SB 477 144.062.2 Adds to exemption all sales of tangible personal property and materials used or consumed in constructing, repairing or remodeling facilities for: (1) A county, other political subdivision or instrumentality thereof exempt from taxation under subdivision (10) of section 39 of article III of the Constitution of Missouri; (2) An organization sales to which are exempt from taxation under the provisions of subdivision (19) of subsection 2 of section 144.030; (3) Any institution of higher education supported by public funds or any private not-for-profit institution of higher education, exempt from taxation under subdivision (20) of subsection 2 of section 144.030; or (4) Any private not-for-profit elementary or secondary school exempt from taxation under subdivision (22) of subsection 2 of section 144.030.
Exemption & Exclusions 1994 SB 692 262.250 Exempts from tax any entry fee or charge authorized by the State Fair Commission.
Exemption & Exclusions 1994 SB 740 313.821 Exempts from tax any state or local admission fees imposed upon excursion gambling boat operators that are collected from each passenger boarding such excursion gambling boat.
Exemption & Exclusions 1995 HB 414 144.030.2(28) Computers, computer software, and computer security systems purchased for use by architectural, engineering or accounting firms headquartered in this state. For the purposes of this subdivision, "headquartered in this state" means the office for the administrative management of at least four integrated facilities operated by the taxpayer is located in the state of Missouri. [1997 HB 491 removed accounting firms.]
Exemption & Exclusions 1995 SB 374 144.045 Exempts as nontaxable services charges for court transcripts, depositions, compressed transcripts, exhibits, computer disks containing any such item, or copies of any such item which are prepared by a court reporter.
Exemption & Exclusions 1996 HB 1466 144.030.2(18) Admission charges to "fairs" added to exemption.
Exemption & Exclusions 1996 HB 1237 144.030.2(22) All admission charges and entry fees to the Missouri state fair or any fair conducted by a county agricultural and mechanical society organized and operated pursuant to sections 262.290 to 262.530, RSMo.
Exemption & Exclusions 1996 HB 1466 144.030.2(31) Barges which are to be used primarily in the transportation of property or cargo on interstate waterways.
Exemption & Exclusions 1998 SB 627 144.020.1(4) Excluded any amounts paid for access to the Internet or interactive computer services. [SB 627 added definition of telecommunications service under Section 144.010.]
Exemption & Exclusions 1998 SB 936 144.030.2(36) Feed which is developed for and used in the feeding of pets owned by a commercial breeder when such sales are made to a commercial breeder, as defined in section 273.325, RSMo, and licensed pursuant to sections 273.325 to 273.357, RSMo.
Exemption & Exclusions 1999 HB 516 144.518 Machines or parts for vending machines used in a commercial, coin operated amusement business and vending machines used in a commercial vending business where sales tax is paid on the gross receipts derived from the use of commercial, coin-operated amusement machines. [2007 SB 30 exempts from tax all gross receipts for the temporary use of coin operated amusement devices.]
Exemption & Exclusions 1999 HB 139 144.811 Any equipment purchased by a federally licensed commercial or public broadcast station when such equipment purchase is made as a result of federal mandate and the technological change that results.
Exemption & Exclusions 2000 SB 896 144.815 Bullion and investment coins.
Exemption & Exclusions 2003 SB 11 144.817 Tangible personal property that is donated to the State of Missouri without charge within one year of purchase.
Exemption & Exclusions 2005 SB 68 144.030.2(39) Sales of tickets to any collegiate athletic championship event that is held in a facility owned or operated by a governmental authority or commission, a quasi governmental agency, a state university or college or by the state or any political subdivision thereof, including a municipality, and that is played on a neutral site and may reasonably be played at a site located outside the state of Missouri
Exemption & Exclusions 2007 SB 22 144.030.2(40) All purchases made by a sports complex authority created under section 64.920, RSMo.
Exemption & Exclusions 2007 SB 30 144.054.3 All sales and purchases of tangible personal property, utilities, services, or any other transaction when such sales are made to or purchases are made by a contractor for use in fulfillment of any obligation under a defense contract with the United States government.
Exemption & Exclusions 2007 SB 30 144.054.3 All sales and leases of tangible personal property by any county, city, incorporated town, or village, provided such sale or lease is authorized under chapter 100, RSMo, and such transaction is certified for sales tax exemption by the department of economic development.
Exemption & Exclusions 2007 SB 22 144.062 Added any authority exempt from taxation under section 144.030.2(39) and the department of transportation or the state highways and transportation commission to the pass-through exemption.
Exemption & Exclusions 2007 SB 30 144.518 All gross receipts for the temporary use of coin operated amusement devices.
Exemption & Exclusions 2008 HB 2058 144.057 All tangible personal property included on the United States munitions list, as provided in 22 CFR 121.1, sold to or purchased by any foreign government or agency or instrumentality of such foreign government which is used for a governmental purpose.
Exemption & Exclusions 2009 HB 683 144.054.4 All sales and purchases of tangible personal property, utilities, services, or any other transaction that would otherwise be subject to the state or local sales or use tax when such sales are made to or purchases are made by a private partner for use in completing a project under sections 227.600 to 227.669, RSMo. (Missouri Public Private Partnerships Transportation Act)
Exemption & Exclusions 2010 HB 1442 144.030.2(40) All purchases by a sports complex authority created under section 64.920, and all sales of utilities by such authority at the authority's cost that are consumed in connection with the operation of a sports complex leased to a professional sports team.
Exemption & Exclusions 2010 SB 928 144.030.2(42) Exempts sales of sporting clays, wobble, skeet, and trap targets to any shooting range or similar place of business for use in normal course of business.
Exemption & Exclusions 2010 SB 928 144.030.2(42) Exempts money received by a shooting range or similar place of business from patrons held by a shooting range or similar place of business for redistribution as the conclusion of the shooting event.
Exemption & Exclusions 2010 SB 0795 274.180 Cooperative Marketing Associations organized under Chapter 274 pays an annual fee of ten dollars only, in lieu of all franchise or license or corporation or other taxes, including state sales taxes, or taxes or charges upon reserves held by it for members.
Exemption & Exclusions 2013 SB 23 144.030.2(18) All amounts paid or charged for admission or participation or other fees paid by or other charges to individuals in or for any place of amusement, entertainment or recreation, games or athletic events owned or operated by a municipality or other political subdivision where all the proceeds derived therefrom benefit the municipality or other political subdivision and do not inure to any private person, firm, or corporation, provided, however, that a municipality or other political subdivision may enter into revenue-sharing agreements with private persons, firms, or corporations providing goods or services, including management services, in or for the place of amusement, entertainment or recreation, games or athletic events, and provided further that nothing in this subdivision shall exempt from tax any amounts retained by any private person, firm, or corporation under such revenue-sharing agreement;
Manufacturing Full Rate 1939 HB 91 144.030.2(1) Fuel consumed in manufacturing or creating gas, power, steam, and electrical current to be sold ultimately at retail.
Manufacturing Full Rate 1939 HB 91 144.030.2(1) Fuel consumed in furnishing water to be sold ultimately at retail.
Manufacturing Full Rate 1961 SB 360 144.030.2(2) Machinery, machinery parts, and materials and manufactured goods which when used in manufacturing, processing, compounding, mining, producing or fabricating become a component part or ingredient of the new personal property resulting from such manufacturing, processing, compounding, mining, producing, or fabricating and which new personal property is intended to be sold ultimately for final use or consumption.
Manufacturing Full Rate 1961 SB 360 144.030.2(3) Equipment, replacement parts, and materials purchased for use directly upon, and for the repair and maintenance or manufacture or motor vehicles, watercraft, railroad rolling stock or aircraft engaged as common carriers of persons or property.
Manufacturing Full Rate 1961 SB 360 144.030.2(5) Machinery and equipment, replacing and used for the same purposes as the machinery and equipment replaced by reason of design or product changes, which is purchased for and used directly for manufacturing or fabricating a product which is intended to be sold ultimately for final use of consumption.
Manufacturing Full Rate 1961 SB 360 144.030.2(6) Machinery and equipment purchased and used to establish new or to expand existing manufacturing mining or fabricating plants in the state if such machinery is used directly in manufacturing, mining or fabricating a product which is intended to be sold ultimately for final use or consumption.
Manufacturing Full Rate 1961 SB 360 144.030.2(7) Tangible personal property which is used exclusively in the manufacturing, processing, modification or assembling of products sold to the United States government or to any agency of the United States government.
Manufacturing Full Rate 1961 SB 360 144.030.2(9) News print used in newspapers published for dissemination of news to the general public.
Manufacturing Full Rate 1965 HB 626 144.030.2(2) Materials and manufactured goods which are ultimately consumed in the manufacturing process by becoming, in whole or in part, a component part or ingredient of steel products intended to be sold ultimately for final use or consumption.
Manufacturing Full Rate 1967 SB 19 144.030.2(13) Electrical energy used in the actual primary manufacture, processing, compounding, mining or producing of a product, or electrical energy used in the actual secondary processing or fabricating of the product, if the total cost of electrical energy so used exceeds ten percent of the total cost of production, exclusive of the cost of electrical energy so used.
Manufacturing Full Rate 1967 SB 19 144.030.2(14) Anodes which are used or consumed in manufacturing, processing, compounding, mining, producing or fabricating and which have a useful life of less than one year.
Manufacturing Full Rate 1979 SB 218,
HB 726
144.030.2(5) The materials and supplies solely required for the installation or construction of such replacement machinery, equipment, and parts, used directly in manufacturing, mining, fabricating or producing a product.
Manufacturing Full Rate 1979 SB 218,
HB 726
144.030.2(6) The materials and supplies solely required for the installation or construction of such machinery and equipment, purchased and used to establish new or to expand existing manufacturing, mining or fabricating plants.
Manufacturing Full Rate 1995 HB 414 144.030.2(5) Machinery and equipment, purchased and used to establish new, or to replace or expand existing, material recovery processing plants in this state.
Manufacturing Full Rate 1995 HB 414 144.030.2(5) Materials and supplies required solely for the operation, installation or construction of such machinery and equipment, purchased and used to establish new, or to replace or expand existing, material recovery processing plants in this state.
Manufacturing Full Rate 1995 HB 414 144.046 All sales of separately measured electrical current to manufacturers of batteries in this state for conversion to stored chemical energy in new lead-acid storage batteries solely for the purpose of providing an initial charge in such batteries during the manufacturing process but not for the purpose of recharging any previously manufactured batteries. The sale at retail of such separately measured electrical current described in this section shall not be exempted from any local sales tax imposed under a local sales tax law, as defined in section 32.085, RSMo.
Manufacturing Full Rate 1996 HB 1466 144.030.2(2) Adds to meaning of materials as including without limitation, gases and manufactured goods, including without limitation slagging materials and firebrick which are ultimately consumed in the manufacturing process of steel products intended to be sold ultimately for final use or consumption.
Manufacturing Full Rate 1998 SB 936 144.030.2(13) Exempts electricity purchased for use in a material recovery processing plant if the raw materials used in such processing contain at least twenty-five percent recovered materials as defined in section 260.200, RSMo.
Manufacturing Full Rate 1998 SB 936 144.030.2(32) Electrical energy, gas, whether natural, artificial or propane, water, and other utilities which is ultimately consumed in connection with the manufacturing of cellular glass products.
Manufacturing Full Rate 1998 SB 936 144.030.2(32) Electrical energy, gas, whether natural, artificial or propane, water, and other utilities which is ultimately consumed in any material recovery processing plant.
Manufacturing Full Rate 1998 SB 936 144.030.2(34) Tangible personal property and utilities purchased for use or consumption directly or exclusively in the research and development of prescription pharmaceuticals consumed by humans or animals.
Manufacturing Full Rate 1998 SB 936 144.030.2(5) Adds parts to the manufacturing exemption and clarifies replacement machinery and equipment.
Manufacturing Full Rate 1998 SB 936 144.030.2(6) Adds parts to the manufacturing exemption.
Manufacturing Full Rate 1998 SB 936 144.030.2(9) Exempts ink, computers, photosensitive paper and film, toner, printing plates and other machinery, equipment, replacement parts and supplies used in producing newspapers published for dissemination of news to the general public.
Manufacturing Full Rate 2003 SB 11 144.030.2(23) Natural gas used in the primary manufacture or processing of fuel ethanol.
Manufacturing Full Rate 2004 HB 1182 144.030.2(38) All sales or other transfers of tangible personal property to a lessor who leases the property under a lease of one year or longer executed or in effect at the time of the sale or other transfer to an interstate compact agency created pursuant to sections 70.370 to 70.441, RSMo, or sections 238.010 to 238.100, RSMo.
Manufacturing Full Rate 2005 SB 355 144.030.2(23) Natural gas, propane, and electricity used by an eligible new generation cooperative as defined in section 348.432, RSMo
Manufacturing Full Rate 2005 SB 355 144.030.2(23) Natural gas, propane, and electricity used by an eligible new generation processing entity as defined in section 348.432, RSMo.
Manufacturing Full Rate 2007 SB 30 144.030.2(34) Utilities purchased for research and development of prescription pharmaceuticals.
Manufacturing Partial Rate 2007 SB 30 144.054.2 Exempts from state tax and local use tax electrical energy, gas, whether natural, artificial, or propane, water, coal, and other energy sources used or consumed in the manufacturing, processing, compounding, mining, or producing of any product.
Manufacturing Partial Rate 2007 SB 30 144.054.2 Exempts from state tax and local use tax chemicals and materials used or consumed in the manufacturing, processing, compounding, mining, or producing of any product.
Manufacturing Partial Rate 2007 SB 30 144.054.2 Exempts from state tax and local use tax machinery and equipment used or consumed in the manufacturing, processing, compounding, mining, or producing of any product.
Manufacturing Partial Rate 2007 SB 30 144.054.2 Exempts from state tax and local use tax electrical energy, gas, whether natural, artificial or propane, water, coal, and other energy sources used or consumed in the processing of recovered materials.
Manufacturing Partial Rate 2007 SB 30 144.054.2 Exempts from state tax and local use tax chemicals and materials used or consumed in the processing of recovered materials.
Manufacturing Partial Rate 2007 SB 30 144.054.2 Exempts from state tax and local use tax machinery and equipment used or consumed in the processing of recovered materials.
Manufacturing Partial Rate 2007 SB 30 144.054.2 Exempts from state tax and local use tax electrical energy, gas, whether natural, artificial, or propane, water, coal, and other emery sources used or consumed in research and development related to manufacturing, processing, compounding, mining, or producing any product.
Manufacturing Partial Rate 2007 SB 30 144.054.2 Exempts from state tax and local use tax chemicals and materials used or consumed in research and development related to manufacturing, processing, compounding, mining, or producing any product.
Manufacturing Partial Rate 2007 SB 30 144.054.2 Exempts from state tax and local use tax machinery and equipment used or consumed in research and development related to manufacturing, processing, compounding, mining, or producing any product.
Manufacturing Partial Rate 2007 SB 30 144.054.3 All utilities used or consumed directly in television or radio broadcasting.
Manufacturing Partial Rate 2007 SB 30 144.054.3 All machinery, and equipment used or consumed directly in television or radio broadcasting.
Manufacturing Partial Rate 2007 SB 30 144.054.3 All tangible personal property used for railroad infrastructure brought into this state for processing, fabrication, or other modification for use outside the state in the regular course of business.
Manufacturing Partial Rate 2008 SB 1181 144.054.4 All sales and purchases of tangible personal property, utilities, services, or any other transaction that would otherwise be subject to the state or local sales or use tax when such sales are made to or purchases are made by a private partner for use in completing a project under sections 227.600 to 227.669, RSMo.
Medical 1978 HB 893 144.030.2(19) Exempts all sales of insulin.
Medical 1978 HB 893 144.030.2(19) Exempts all sales of prosthetic devices as defined on January 1, 1980, by the federal Medicare program pursuant to Title XVIII of the Social Security Act of 1965, including the items specified in Section 1862(a)(12) of that act.
Medical 1978 HB 893 144.030.2(19) Exempts all sales of orthopedic devices as defined on January 1, 1980, by the federal Medicare program pursuant to Title XVIII of the Social Security Act of 1965, including the items specified in Section 1862(a)(12) of that act.
Medical 1978 HB 893 144.030.2(19) Exempts all sales of drugs which may be legally dispensed by a licensed pharmacist only upon a lawful prescription of a practitioner licensed to administer those items.
Medical 1979 SB 218,
HB 726
144.030.2(19) All sales of hearing aids and hearing aid supplies.
Medical 1997 HB 491 144.030.2(19) Medical oxygen added to exemption.
Medical 1998 SB 936 144.030.2(19) Home respiratory equipment and accessories added to exemption.
Medical 1998 SB 936 144.030.2(19) Hospital beds and accessories added to exemption.
Medical 1998 SB 936 144.030.2(19) Ambulatory aids, manual and powered wheelchairs, stairway lifts added to exemption.
Medical 1998 SB 936 144.030.2(19) Braille writers, electronic Braille equipment added to exemption.
Medical 1998 SB 936 144.030.2(19) All sales of scooters if purchased by or on behalf of a person with one or more physical or mental disabilities to enable them to function more independently.
Medical 1998 SB 936 144.030.2(19) All sales of reading machines, electronic print enlargers and magnifiers if purchased by or on behalf of a person with one or more physical or mental disabilities to enable them to function more independently.
Medical 1998 SB 936 144.030.2(19) Electronic alternative and augmentative communication devices.
Medical 1998 SB 936 144.030.2(19) Over-the-counter or nonprescription drugs to individuals with disabilities.
Motor Vehicles, Boats, Trailers 1963 SB 4 144.025.1 Trade-in allowance if the difference between the trade-in allowance and the purchase price of an article exceeds $500, then tax is only imposed on the portion of the purchase price of the article in excess of the actual allowance made for the article traded in or exchanged. [1977 SB 367 reduced to $250; 1979 SB 218 reduced to $0.]
Motor Vehicles, Boats, Trailers 1975 SB 92 144.070 Motor vehicle leasing company eligible to purchase motor vehicles and trailers without payment of sales or highway use tax providing tax is paid on the amounts charged for each rental or lease agreement while the motor vehicle or trailer is domiciled in Missouri.
Motor Vehicles, Boats, Trailers 1977 SB 367 144.025.1 Added motor vehicles to the trade-in exemption and added the 30 day trade-in provision that if a motor vehicle is sold within 30 days of the purchase of a replacement motor vehicle, no tax is imposed on the purchase of the motor vehicle to the extent of the value of the motor vehicle that was sold. [1986 HB 957 increased to 90 days; 1998 SB 936 increased to 180 days.]
Motor Vehicles, Boats, Trailers 1977 SB 367 144.071 Refunds the sales tax on the purchase of a motor vehicle when the sale is rescinded within 60 days of the date of sale.
Motor Vehicles, Boats, Trailers 1983 HB 10 144.027 The amount of the insurance proceeds for theft or casualty of a vehicle, as certified by the insurance company, which is a credit against the purchase price of another vehicle which is purchased within 30 days of the date of payment by the insurance company for the replacement vehicle. [1986 HB 957 increased to 90 days; 1998 SB 936 increased to 180 days.] [1990 SB 494 extended theft and casualty loss replacement credit for losses that are not insured.]
Motor Vehicles, Boats, Trailers 1985 HB 280 144.020.1(8) Added exclusion: In no event shall the rental or lease of boats and outboard motors be considered a sale, charge, or fee to, for or in places of amusement, entertainment or recreation nor shall any such rental or lease be subject to any tax imposed to, for, or in such places of amusement, entertainment or recreation. Rental and leased boats or outboard motors shall be taxed under the provisions of the sales tax laws as provided under such laws for motor vehicles and trailers.
Motor Vehicles, Boats, Trailers 1985 HB 280 144.025 Expands trade-in exemption for motor vehicles to include trailer, boats, and outboard motors purchased within 30 days. [1986 HB 957 increased to 90 days; 1998 SB 936 increased to 180 days.]
Motor Vehicles, Boats, Trailers 1985 HB 280 144.070.7 Expands motor vehicle leasing companies for motor vehicles and trailers to include boats and outboard motors.
Motor Vehicles, Boats, Trailers 1987 HB 605 301.684 Transfers of motor vehicles and trailers authorized by sections 301.675 to 301.682 and sections 306.455 to 306.465, RSMo.
Motor Vehicles, Boats, Trailers 1990 SB 494 144.027.1 Adds trailer, boats, and outboard motors to the theft and casualty credit for motor vehicles and increase replacement period from within 30 days to 90 days. [1998 SB 936 increased to 180 days.]
Motor Vehicles, Boats, Trailers 1990 SB 494 144.071 Refunds of the sales tax on purchases that are rescinded within 60 days of the date of sale for motor vehicles is expanded to include trailers, boats and outboard motors.
Motor Vehicles, Boats, Trailers 1990 HB 960 306.016 Boats or vessels documented by the United States Coast Guard or other agency of the federal government and operated on the waters of this state that pay the in lieu watercraft tax in place of all state and local sales taxes. The "in lieu" tax imposed is based upon the price of the boat or vessel, as follows: $50,000 or less -- $300; $50,001 to $100,000 -- $600; $100,001 to $150,000 -- $900; $150,001 to $200,000 -- $1,200; $200,001 and above -- $1,500. [1994 SB 477 and 2003 HB 600 raised in lieu rates, which remain less than sales tax rates.]
Motor Vehicles, Boats, Trailers 1994 SB 477 144.025.1 Exempts from tax seller or manufacturer rebates on purchases motor vehicles, trailers, boats and outboard motors.
Motor Vehicles, Boats, Trailers 1998 SB 936 144.025 Adds trailers, boats, and outboard motors to trade-in exemption for motor vehicles and increased eligible purchase from within 90 days to within 180 days.
Motor Vehicles, Boats, Trailers 1998 SB 936 144.030.2(18) Items used solely to modify motor vehicles to permit the use of such motor vehicles by individuals with disabilities.
Motor Vehicles, Boats, Trailers 2003 HB 600 144.025.5 Any purchaser of a motor vehicle or trailer used for agricultural use by the purchaser shall be allowed to use as an allowance to offset the sales and use tax liability towards the purchase of the motor vehicle or trailer any grain or livestock produced or raised by the purchaser. The director of revenue may prescribe forms for compliance with this subsection.
Motor Vehicles, Boats, Trailers 2012 HB 1402 144.030.2(4) Motor vehicles registered in excess of fifty-four thousand pounds, and the trailers pulled by such motor vehicles, that are actually used in the normal course of business to haul property on the public highways of the state, and that are capable of hauling loads commensurate with the motor vehicle's registered weight; and the materials, replacement parts, and equipment purchased for use directly upon, and for the repair and maintenance or manufacture of such vehicles.
Not for Profit 1939 HB 91 144.030.2(20) All sales made by or to religious and charitable institutions or by religious organizations, in the conduct of the regular religious, charitable or educational functions and activities. [1974 HB 1593 updated to current language.]
Not for Profit 1939 HB 91 144.030.2(21) All sales made by or to eleemosynary institutions and penal institutions and industries operated by the department of penal institutions, in the conduct of the regular penal functions and activities. All sales made by or to educational institutions supported by public funds, in the conduct of regular educational functions and activities. All sales made by or to a state relief agency in the exercise of relief functions and activities. [1974 HB 1593 updated to current language.]
Not for Profit 1974 HB 1593 144.030.2(21) All sales made to any private not-for-profit institution of higher education not otherwise excluded pursuant to subdivision (19) of this subsection.
Not for Profit 1974 SB 607 144.030.2(22) All ticket sales made by benevolent, scientific, and educational associations which are formed to foster, encourage, and promote progress and improvement in the science of agriculture and in the raising and breeding of animals.
Not for Profit 1974 SB 607 144.030.2(22) All ticket sales made by nonprofit summer theater organizations if such organizations are exempt from federal tax pursuant to the provisions of the Internal Revenue Code.
Not for Profit 1975 SB 3 144.030.2(21) All sales made by or to not-for-profit civic, social, service, or fraternal organizations solely in their civic or charitable functions and activities. [1989 SB 709 added fraternal organizations which have been declared tax exempt organizations under section 501(c)(8) or (10) of the 1986 Internal Revenue Code, as amended.]
Not for Profit 1979 SB 218,
HB 726
144.030.2(23) All sales made to any private not for profit elementary and secondary school.
Not for Profit 1988 HB 1400 144.012 All vending machine sales of tangible personal property by all vendors from vending machines located on the premises of any organization, institution or school whose sales are exempt under section 144.030.2(19).
Not for Profit 1992 HB 1155 144.011.1(13) Charges for initiation fees or dues to fraternal beneficiaries societies, or domestic fraternal societies, orders or associations operating under the lodge system a substantial part of the activities of which are devoted to religious, charitable, scientific, literary, educational or fraternal purposes, no part of the net earnings of which inures to the benefit of any private shareholder or individual.
Not for Profit 1992 HB 1155 144.011.1(13) Charges for initiation fees or dues to posts or organizations of past or present members of the armed forces of the United States or an auxiliary unit or society of, or a trust or foundation for, any such post or organization substantially all of the members of which are past or present members of the armed forces of the United States or who are cadets, spouses, widows, or widowers of past or present members of the armed forces of the United States, no part of the net earnings of which inures to the benefit of any private shareholder or individual.
Not for Profit 1998 SB 936 144.030.2(37) Materials purchased by a contractor for the purpose of fabricating tangible personal property which is used in fulfilling a contract for the purpose of constructing, repairing or remodeling facilities for an exempt entity located outside the state if the exempt entity is authorized to issue an exemption certificate to contractors in accordance with the provisions of that state's law and the applicable provisions of this section.
Resale 1963 SB 4 144.020.1(8) Sales of tangible personal property if a sales tax is imposed on the amount paid or charged for the rental or lease of tangible personal property.
Resale 1996 HB 1237 144.011.1(11) The purchase by persons operating hotels, motels or other transient accommodation establishments, of items of a nonreusable nature which are furnished to the guests in the guests' rooms of such establishments and such items are included in the charge made for such accommodations. Such items shall include, but not be limited to, soap, shampoo, tissue and other toiletries and food or confectionery items offered to the guests without charge.
Resale 1998 SB 936 144.010.1(14) Added definition of the term "Product which is intended to be sold ultimately for final use or consumption" as meaning tangible personal property, or any service that is subject to state or local sales or use taxes, or any tax that is substantially equivalent thereto, in this state or any other state ("or any other state" expanded the meaning of the term which expands the associated exemptions).
Resale 2010 SB 928 144.018.1 When a purchase of tangible personal property or service subject to tax is made for the purpose of resale, such purchase shall be either exempt or excluded under this chapter if the subsequent sale is: (1) Subject to a tax in this or any other state; (2) For resale; (3) Excluded from tax under this chapter; (4) Subject to tax but exempt under this chapter; or (5) Exempt from the sales tax laws of another state, if the subsequent sale is in such other state. The purchase of tangible personal property by a taxpayer is not for resale if it is used or consumed by the taxpayer in providing a service on which tax is not imposed by section 144.020.1, except purchases made in fulfillment of any obligation under a defense contract with the United States government.
Specialty 1996 SB 640 144.809 Any new or increase in any state or local sales or use tax rate, which tax or increase was not in effect on December 30, 1987, on the sale, storage, use or consumption of aviation jet fuel at or upon airports within the state of Missouri, which airports are recipients of federal grant funds, have submitted applications for or have been approved for federal grant funds, or which are otherwise eligible to apply for federal grant funds.
Specialty 1997 HB 491 144.014 Separate sales tax imposed on food at the rate of one percent (plus constitutional taxes of .225%). (Regular tax rate of four percent was previously imposed.) [Modified by 1999 HB 548.]
Specialty 1998 SB 936 144.517 Textbooks, as defined by section 170.051, RSMo, when such textbook is purchased by a student who possesses proof of current enrollment at any public or private university, college or other postsecondary institution of higher learning offering a course of study leading to a degree in the liberal arts, humanities or sciences or in a professional, vocational or technical field. This exemption shall not apply to any locally imposed sales or use tax. [1999 SB 33 narrowed exemption to apply only to Missouri schools and only books required or recommended for a class.]
Specialty 2003 SB 11 144.049 Clothing, school supplies, computer software and personal computers or computer peripheral devices during a three day period beginning at 12:01 a.m. on the first Friday in August. Certain dollar limits apply. (Back to School Holiday)
Specialty 2005 HB 186 144.044 Exempts 40 percent of the purchase price of a new modular unit as defined in section 700.010.
Specialty 2008 SB 1181 144.526 Energy star certified new appliances with a retail value of up to &1,500 pr appliance. (April 19 to April 25 each year) (Show Me Green Holiday)
Water Pollution 1967 SB 19 144.030.2(16) Machinery, equipment, appliances and devices purchased or leased and used solely for the purpose of preventing, abating or monitoring water pollution.