FIRST REGULAR SESSION
94TH GENERAL ASSEMBLY
INTRODUCED BY REPRESENTATIVE COOPER (120).
Pre-filed December 14, 2006 and copies ordered printed.
D. ADAM CRUMBLISS, Chief Clerk
AN ACT
To amend chapter 144, RSMo, by adding thereto one new section relating to sales and use taxes.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Chapter 144, RSMo, is amended by adding thereto one new section, to be known as section 144.053, to read as follows:
144.053. In addition to all other exemptions granted under this chapter, there is also specifically exempted from the provisions of sections 144.010 to 144.525 and 144.600 to 144.748, section 238.235, RSMo, and from the provisions of any local sales tax law as defined in section 32.085, RSMo, and from the computation of the tax levied, assessed, or payable under sections 144.010 to 144.525 and 144.600 to 144.748, section 238.235, RSMo, and under any local sales tax law as defined in section 32.085, RSMo, all sales and purchases of tangible personal property, utilities, services, or any other transaction that would otherwise be subject to the state or local sales or use tax when such sales are made to or purchases are made by a contractor for use in fulfillment of any obligation under a contract with the United States government.
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