Section 144.615

Title X TAXATION AND REVENUE

Chapter 144

Effective - 28 Aug 2013, 3 histories   

  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 or other transfer of which, if made in this state, would be exempt from or not subject to the Missouri sales tax pursuant to the provisions of subsection 2 of section 144.030;

  (4)  Motor vehicles, trailers, boats, and outboard motors subject to the tax imposed by section 144.020;

  (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, A.L. 2004 H.B. 795, et al. merged with H.B. 1182, A.L. 2013 H.B. 184 merged with S.B. 23 merged with S.B. 99)

Effective 7-05-13 (S.B. 23); 7-05-13 (S.B. 99); 8-28-13 (H.B. 184)

CROSS REFERENCES:

Nonseverability clause, 144.008

Economy rate telephone service exemption, 660.149

(1962) Section 144.615 specifically exempts motor vehicles subject to the motor vehicle use tax from the compensating use tax law and the exemption extends to the motor vehicle not just to certain transactions pertaining to the motor vehicle.  Federhofer, Inc. v. Morris (Mo.), 364 S.W.2d 524.

(1994) Where marketer purchased packing materials to be used in shipping merchandise sold through parties or catalog sales and shipping demonstrator kits to independent contractors, packing materials which were used to assure marketer and customer that merchandise would arrive in good condition were exempt from sales and use taxes as property held solely for resale.  House of Lloyd v. Director of Revenue, 884 S.W.2d 271 (Mo. en banc).