☰ Revisor of Missouri


Chapter 32

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  32.085.  Local sales taxes, collection of — definitions. — The following words or phrases as used in this section and section 32.087 shall have the following meaning unless a different meaning clearly appears from the context:

  (1)  "Boat" shall only include motorboats and vessels as the terms "motorboat" and "vessel" are defined in section 306.010;

  (2)  "Farm machinery" means new or used farm tractors, cultivating and harvesting equipment which ordinarily is attached thereto, combines, cornpickers, cottonpickers, farm trailers, and such other new or used farm equipment or machinery which are used exclusively for agricultural purposes as the director of revenue may exempt by rule or regulation of the department of revenue;

  (3)  "Local sales tax" shall mean any tax levied, assessed, or payable under the local sales tax law;

  (4)  "Local sales tax law" shall refer specifically to sections 66.600 to 66.630, *67.391 to 67.395, *67.500 to 67.545, *67.547, *67.548, *67.550 to 67.570, *67.581, *67.582, *67.583, *67.590 to 67.594, *67.700 to 67.727, *67.729, *67.730 to 67.739, *67.782, *67.1712 to 67.1715, *92.400 to 92.421, *94.500 to 94.550, *94.577, *94.600 to 94.655, and *94.700 to 94.755, and any provision of law hereafter enacted authorizing the imposition of a sales tax by a political subdivision of this state; provided that such sales tax applies to all transactions which are subject to the taxes imposed under the provisions of sections 144.010 to 144.525;

  (5)  "Taxing entity" shall refer specifically to any political subdivision of this state which is authorized by the local sales tax law to impose one or more local sales taxes.


(L. 1991 H.B. 29 § 1, A.L. 2001 S.B. 203)

*Word "section" or "sections" appear in original rolls.

---- end of effective  28 Aug 2001 ----

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