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SCS/SB 480 - This act provides a sales tax exemption for materials, replacement parts and equipment purchased for the use on motor vehicles used by motor carriers in the transportation of persons or property. The current sales tax exemption only applies to motor vehicles that are engaged as common carriers of persons or property. This act provides an exemption from state and local sales and use taxes for motor vehicles licensed for a gross weight of 24,000 pounds or more or trailers used by motor carriers in the transportation of persons or property. The current sales tax exemption only applies to motor vehicle and trailers used by common carriers (Section 144.030). In addition, the act modifies the definition of the term "common carrier" by removing the qualification that it must hold itself out to the general public to engage in the transportation of passengers or property (Section 390.020). STEPHEN WITTE
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