HCS SCS SB 196 -- SALES AND USE TAX EXEMPTION FOR MATERIAL
RECOVERY OPERATIONS

This bill modifies the sales and use tax exemption definition for
"material recovery processing plant" by requiring the plant to
have as its primary purpose the recovery of materials into a
useable product or a material to manufacture a new product.  The
exemption will include a facility or equipment which is used
exclusively for the collection of recovered materials for
delivery to a material recovery processing plant but will not
include motor vehicles used on highways.  Material recovery is
not the reuse of materials within a manufacturing process or the
use of a product previously recovered.

Electrical energy or gas, whether natural, artificial, or
propane; water; and other utilities which are ultimately consumed
in connection with the manufacturing of cellular glass products
or any material recovery product produced or processed by a
material recovery processing plant are included in the sales and
use tax exemption.

Missouri House of Representatives
93rd General Assembly, 1st Regular Session
Last Updated August 25, 2005 at 1:21 pm