SECOND REGULAR SESSION

HOUSE BILL NO. 1658

94TH GENERAL ASSEMBLY

INTRODUCED BY REPRESENTATIVES DETHROW, DAY, DUSENBERG, WRIGHT, HARRIS (110), WILSON (119), MAY, LOEHNER, RUZICKA, WELLS, WALLACE, MUNZLINGER AND QUINN (7) (Co-sponsors).

                  Read 1st time January 15, 2008 and copies ordered printed.

D. ADAM CRUMBLISS, Chief Clerk

3039L.01I

AN ACT

To amend chapter 144, RSMo, by adding thereto one new section relating to an exemption from state and local sales and use taxes for agricultural fencing.

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 144.051, to read as follows:

            144.051. In addition to all other exemptions granted under this chapter, there is hereby specifically exempted from the provisions of, and from the computation of the tax levied, assessed, or payable under, this chapter, the local sales tax law as defined in section 32.085, RSMo, and section 238.235, RSMo, all sales of fencing materials used for agricultural purposes.

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