2015 Missouri Revised Statutes
TITLE X TAXATION AND REVENUE (135-155)
Chapter 144 Sales and Use Tax
Section 144.047 Aircraft used only for applying agricultural chemicals to be considered farm machinery, exempt from sales and use tax.
144.047. Notwithstanding any other provision of law to the contrary, for purposes of department of revenue administrative interpretation, all sales of aircraft used solely for aerial application of agricultural chemicals shall be considered farm machinery and therefore, exempt from state and local sales and use tax, as provided for other farm machinery in subdivision (23)* of subsection 2 of section 144.030.
(L. 1995 S.B. 374 § 3)
*Statutory reference to subdivision (22) of subsection 2 of section 144.030 changed to subdivision (23) of subsection 2 of section 144.030 to comply with section 3.060.
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