SECOND REGULAR SESSION
94TH GENERAL ASSEMBLY
INTRODUCED BY REPRESENTATIVE SUTHERLAND.
Read 1st time March 11, 2008 and copies ordered printed.
D. ADAM CRUMBLISS, Chief Clerk
AN ACT
To amend chapter 144, RSMo, by adding thereto one new section relating to a sales tax holiday for certain digital electronic products.
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 144.064, to read as follows:
144.064. 1. As used in this section, "digital-to-analog converter box" means a stand-alone device that does not contain features or functions except those necessary to enable a consumer to convert any channel broadcast in the digital television service into a format that the consumer can display on television receivers designed to receive and display signals only in the analog television service, but may also include a remote control device.
2. There is hereby specifically exempted from state sales and use tax law all retail sales of any digital television and any digital-to-analog converter box. The exemption provided in this section shall apply only to such sales occurring during the period beginning at 12:01 a.m. on November 27, 2008, and ending at 12:00 a.m. on December 7, 2008.
3. The sales tax holiday exemption in this section shall not apply to any political subdivision's local sales and use tax rates.
•