HCS HB 104 -- SALES TAX EXEMPTION FOR MODIFICATIONS TO CERTAIN
MOTOR VEHICLES (Meiners)

COMMITTEE OF ORIGIN:  Ways and Means

This substitute specifies that the purchase price for calculating
the sales tax of a motor vehicle excludes the cost to modify the
vehicle for use by an individual with a disability.  The
substitute clarifies that the sales tax applies only to the sales
price paid by the final purchaser and not to any off-invoice
discounts or other pricing discounts.

FISCAL NOTE:  No impact on state funds in FY 2008, FY 2009, and
FY 2010.

Missouri House of Representatives
94th General Assembly, 1st Regular Session
Last Updated July 25, 2007 at 11:18 am