Mo. Rev. Stat. § 150.300
Current with changes from the 2023 Legislative Session
Every person, company or corporation who shall hold or purchase personal property for the purpose of adding to the value thereof by any process of manufacturing, refining, or by the combination of different materials, shall be held to be a "manufacturer" for the purposes of sections 150.300 to 150.370.
§ 150.300, RSMo
RSMo 1939 § 11340, L. 1945 p. 1855 § 4