32.085. The following words or phrases as used in this section andsection 32.087 shall have the following meaning unless a different meaningclearly appears from the context:
(1) "Boat" shall only include motorboats and vessels as the terms"motorboat" and "vessel" are defined in section 306.010, RSMo;
(2) "Farm machinery" means new or used farm tractors, cultivating andharvesting equipment which ordinarily is attached thereto, combines,cornpickers, cottonpickers, farm trailers, and such other new or used farmequipment or machinery which are used exclusively for agricultural purposesas the director of revenue may exempt by rule or regulation of thedepartment of revenue;
(3) "Local sales tax" shall mean any tax levied, assessed, or payableunder the local sales tax law;
(4) "Local sales tax law" shall refer specifically to sections 66.600to 66.630, RSMo, sections 67.391 to 67.395, RSMo, sections 67.500 to67.545, RSMo, section 67.547, RSMo, section 67.548, RSMo, sections 67.550to 67.570, RSMo, section 67.581, RSMo, section 67.582, RSMo, section67.583, RSMo, sections 67.590 to 67.594, RSMo, sections 67.700 to 67.727,RSMo, section 67.729, RSMo, sections 67.730 to 67.739, RSMo, section67.782, RSMo, sections 67.1712 to 67.1715, RSMo, sections 92.400 to 92.421,RSMo, sections 94.500 to 94.550, RSMo, section 94.577, RSMo, sections94.600 to 94.655, RSMo, and sections 94.700 to 94.755, RSMo, and anyprovision of law hereafter enacted authorizing the imposition of a salestax by a political subdivision of this state; provided that such sales taxapplies to all transactions which are subject to the taxes imposed underthe provisions of sections 144.010 to 144.525, RSMo;
(5) "Taxing entity" shall refer specifically to any politicalsubdivision of this state which is authorized by the local sales tax law toimpose one or more local sales taxes.
(L. 1991 H.B. 29 § 1, A.L. 2001 S.B. 203)
CROSS REFERENCE:
County sales tax, to fund emergency central dispatching services, law applicable, RSMo 190.337
32.085. The following words or phrases as used in this section andsection 32.087 shall have the following meaning unless a different meaningclearly appears from the context:
(1) "Boat" shall only include motorboats and vessels as the terms"motorboat" and "vessel" are defined in section 306.010, RSMo;
(2) "Farm machinery" means new or used farm tractors, cultivating andharvesting equipment which ordinarily is attached thereto, combines,cornpickers, cottonpickers, farm trailers, and such other new or used farmequipment or machinery which are used exclusively for agricultural purposesas the director of revenue may exempt by rule or regulation of thedepartment of revenue;
(3) "Local sales tax" shall mean any tax levied, assessed, or payableunder the local sales tax law;
(4) "Local sales tax law" shall refer specifically to sections 66.600to 66.630, RSMo, sections 67.391 to 67.395, RSMo, sections 67.500 to67.545, RSMo, section 67.547, RSMo, section 67.548, RSMo, sections 67.550to 67.570, RSMo, section 67.581, RSMo, section 67.582, RSMo, section67.583, RSMo, sections 67.590 to 67.594, RSMo, sections 67.700 to 67.727,RSMo, section 67.729, RSMo, sections 67.730 to 67.739, RSMo, section67.782, RSMo, sections 67.1712 to 67.1715, RSMo, sections 92.400 to 92.421,RSMo, sections 94.500 to 94.550, RSMo, section 94.577, RSMo, sections94.600 to 94.655, RSMo, and sections 94.700 to 94.755, RSMo, and anyprovision of law hereafter enacted authorizing the imposition of a salestax by a political subdivision of this state; provided that such sales taxapplies to all transactions which are subject to the taxes imposed underthe provisions of sections 144.010 to 144.525, RSMo;
(5) "Taxing entity" shall refer specifically to any politicalsubdivision of this state which is authorized by the local sales tax law toimpose one or more local sales taxes.
(L. 1991 H.B. 29 § 1, A.L. 2001 S.B. 203)
CROSS REFERENCE:
County sales tax, to fund emergency central dispatching services, law applicable, RSMo 190.337
32.085. The following words or phrases as used in this section andsection 32.087 shall have the following meaning unless a different meaningclearly appears from the context:
(1) "Boat" shall only include motorboats and vessels as the terms"motorboat" and "vessel" are defined in section 306.010, RSMo;
(2) "Farm machinery" means new or used farm tractors, cultivating andharvesting equipment which ordinarily is attached thereto, combines,cornpickers, cottonpickers, farm trailers, and such other new or used farmequipment or machinery which are used exclusively for agricultural purposesas the director of revenue may exempt by rule or regulation of thedepartment of revenue;
(3) "Local sales tax" shall mean any tax levied, assessed, or payableunder the local sales tax law;
(4) "Local sales tax law" shall refer specifically to sections 66.600to 66.630, RSMo, sections 67.391 to 67.395, RSMo, sections 67.500 to67.545, RSMo, section 67.547, RSMo, section 67.548, RSMo, sections 67.550to 67.570, RSMo, section 67.581, RSMo, section 67.582, RSMo, section67.583, RSMo, sections 67.590 to 67.594, RSMo, sections 67.700 to 67.727,RSMo, section 67.729, RSMo, sections 67.730 to 67.739, RSMo, section67.782, RSMo, sections 67.1712 to 67.1715, RSMo, sections 92.400 to 92.421,RSMo, sections 94.500 to 94.550, RSMo, section 94.577, RSMo, sections94.600 to 94.655, RSMo, and sections 94.700 to 94.755, RSMo, and anyprovision of law hereafter enacted authorizing the imposition of a salestax by a political subdivision of this state; provided that such sales taxapplies to all transactions which are subject to the taxes imposed underthe provisions of sections 144.010 to 144.525, RSMo;
(5) "Taxing entity" shall refer specifically to any politicalsubdivision of this state which is authorized by the local sales tax law toimpose one or more local sales taxes.
(L. 1991 H.B. 29 § 1, A.L. 2001 S.B. 203)
CROSS REFERENCE:
County sales tax, to fund emergency central dispatching services, law applicable, RSMo 190.337
