HB 2045 -- Sales and Use Tax Exemption for Certain Vehicles and Boats Sponsor: Frame This bill authorizes a state and local sales and use tax exemption for new vehicles assembled and sold in Missouri on or after January 1, 2011, and specifies that a vehicle is any motorcycle; self-propelled vehicle not operated exclusively upon tracks, except farm tractors; and motorized boat, craft, or vessel used or capable of being used as a means of transport on water.