Aircraft used only for applying agricultural chemicals to be considered farm machinery, exempt from sales and use tax.

1. Law
2. Missouri Revised Statutes
3. Taxation and Revenue
4. Sales and Use Tax
5. Aircraft used only for applying agricultural chemicals to be considered farm machinery, exempt from sales and use tax.

Effective - 28 Aug 1995

144.047. Aircraft used only for applying agricultural chemicals to be considered farm machinery, exempt from sales and use tax. — 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 (22)^* of subsection 2 of section 144.030.

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(L. 1995 S.B. 374 § 3)

*Statutory reference to subdivision "(23)" changed to "(22)" in accordance with section 3.060 based on renumbering within section 144.030 by S.B. 768 merged with S.B. 975 & 1024 Revision, 2018.

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