Missouri Sales and Use Tax Exemptions and Exclusions From Tax

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.

Sales and Use Tax Exemptions and Exclusions Search










Classification Search: Business Transfers

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(7) Animals and poultry used for breeding or feeding purposes.
Agricultural 1979 SB 218 144.030.2(22) All sales of feed additives mixed with feed for livestock or poultry.
Agricultural 1979 SB 218 144.030.2(22) All sales of propane or natural gas, electricity, and diesel fuel used exclusively for drying agricultural crops.
Agricultural 1979 SB 218 144.030.2(22) 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) used for any agricultural purposes; (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. [2022 HB 3 changed exclusively for agricultural purposes to any agricultural purposes.]
Agricultural 1979 SB 218 144.030.2(22) One-half of each purchaser's purchase of diesel fuel which is: (a) used exclusively for agricultural purposes; (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(22) 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(22) All sales of pesticides used in the production of crops, livestock or poultry for food or fiber.
Agricultural 1994 SB 477 144.030.2(22) 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(6) 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(29) 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(22) Lubricants used exclusively for farm machinery and equipment.
Agricultural 1998 SB 936 144.030.2(32) 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(34) Grain bins for storage of grain for resale.
Agricultural 2003 HB 600 144.030.2(22) 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(22) Field drain tile for agricultural use.
Agricultural 2007 SB 30 144.030.2(33) Utilities purchased for research and development of agricultural/biotechnology and plant genomics products.
Agricultural 2007 SB 30 144.030.2(33) 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.
Agricultural 2022 HB 3 144.030.2(22)(a) All sales of new and used utility vehicles used for any agricultural purposes and is a motorized vehicle manufactured and used exclusively for off-highway use that is more than fifty (50) inches but not more than eighty (80) inches in width, has a dry weight of three thousand five hundred (3,500) pounds or less, and travels on four or six wheels.