Statutes, codes, and regulations
Missouri Revised Statutes
Title X - TAXATION AND REVENUEChapter 144 - Sales and Use Tax
SALES TAX
Section 144.063 - Fencing materials and motor fuel used for agricultural purposes exempt from state and local sales and use tax

Mo. Rev. Stat. § 144.063

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Current with changes from the 2023 Legislative Session
Section 144.063 - Fencing materials and motor fuel used for agricultural purposes exempt from state and local sales and use tax

In addition to the exemptions granted under this chapter, there shall also be specifically exempted from state and local sales and use taxes defined, levied, or calculated under section 32.085, sections 144.010 to 144.525, sections 144.600 to 144.761, or section 238.235, all sales of fencing materials used for agricultural purposes, and the purchase of motor fuel, as defined in section 142.800, therefor which is used for agricultural purposes.

§ 144.063, RSMo

L. 2008S.B. 931