Senate Committee Substitute

SCS/SB 247 - This act modifies the definition of the terms "product" and "manufacturing" in the sales and use tax exemptions in response to the Missouri Supreme Court decision in IBM Corporation v. Director of Revenue 491 S.W.3d 535 (Mo. banc 2016). The definition of "product" shall include telecommunications services and the term "manufacturing" shall include the electronic transfer of voices.

This act is identical to HB 682 (2017) and is substantially similar to provisions contained in HB 992 (2017).


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