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Sales Tax Exemption

Machinery and equipment used to establish a new manufacturing facility or expand an existing manufacturing facility is exempt from local and state sales/use tax, provided such machinery/equipment is used directly to manufacture a product ultimately intended for sale.

Missouri courts have been very liberal in interpreting the types of machinery and equipment that a manufacturer can acquire that is sales/use tax exempt. Otherwise taxable properties may be acquired if such properties are part of the overall integrated manufacturing process used in the area of production, and essential in the manufacturing process. Many other states do not practice this liberal interpretation and require the machinery and equipment to be used directly to manufacture properties.

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