Read 1st time January 12, 2000, and 1000 copies ordered printed.
ANNE C. WALKER, Chief Clerk
AN ACT
To amend chapter 144, RSMo, relating to sales and use tax by adding thereto one new section relating to a temporary exemption from state and local sales and use tax on retail sales of clothing before the start of the school year.
Section A. Chapter 144, RSMo, is amended by adding thereto one new section, to be known as section 144.049, to read as follows:
144.049. There is hereby specifically exempted from the provisions of the state sales and use tax law in sections
144.010 to 144.525, and sections 144.600 to 144.745, and the local sales and use tax law as defined in section 32.085,
RSMo, section 238.235, RSMo, and sections 144.010 to 144.525, and sections 144.600 to 144.745, and from the
computation of the tax levied, assessed or payable pursuant to both state and local sales and use tax law, all retail
sales of any article of clothing having a taxable value of fifty dollars or less during the month of August. For
purposes of this section, the term "clothing" means any article of wearing apparel, including footwear, intended to
be worn on or about the human body. The term shall not include watches, watchbands, jewelry, handbags,
handkerchiefs, umbrellas, scarves, ties, headbands or belt buckles. The provisions of this section shall expire on
August 31, 2004.
Missouri
House of Representatives