Missouri Laws 144.047 – Aircraft used only for applying agricultural chemicals to be considered ..
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Terms Used In Missouri Laws 144.047
- State: when applied to any of the United States, includes the District of Columbia and the territories, and the words "United States" includes such district and territories. See Missouri Laws 1.020
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.