Read 1st time January 13, 2000, and 1000 copies ordered printed.
ANNE C. WALKER, Chief Clerk
AN ACT
To amend chapter 144, RSMo, relating to sales and use taxes by adding thereto one new section relating to the same subject.
Section A. Chapter 144, RSMo, is amended by adding thereto one new section, to be known as section 144.817, to read as follows:
144.817. In addition to the exemptions granted pursuant to the provisions of section 144.030, RSMo, there shall
also be specifically exempted from the provisions of the local sales tax law as defined in section 32.085, RSMo,
section 238.235, RSMo, and sections 144.010 to 144.525 and 144.600 to 144.745, RSMo, and from the computation
of the tax levied, assessed or payable pursuant to the local sales tax law as defined in section 32.085, RSMo, section
238.235, RSMo, and sections 144.010 to 144.525 and 144.600 to 144.745, RSMo, purchases of any item of tangible
personal property which is, within one year of such purchase, donated without charge to the state of Missouri.
The exemption prescribed in this section includes purchases of all items of tangible personal property converted
into an item donated as a gift to the state of Missouri.
Missouri House of Representatives