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)
*Reprinted due to 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.
Missouri General Assembly