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SB 625 - This act provides that, for the purposes of sales and use tax exemptions for certain manufacturing and the use or consumption of energy for manufacturing, the term "product" shall include telecommunications services and the term "manufacturing" shall include the production, or production and transmission, of telecommunications service. This act also provides that such definitions were the original legislative intent and abrogates the Missouri Supreme Court’s decision in IBM Corporation v. Director of Revenue 491 S.W.3d 535 (Mo. banc 2016) to the extent that such decision is inconsistent with such definitions and the Court's decisions in Southwestern Bell Tel. Co. v. Director of Revenue 78 S.W.3d 763 (Mo. banc 2002) and Southwestern Bell Tel. Co. v. Director of Revenue 182 S.W.3d 226 (Mo. banc 2005). This act is similar to SB 247 (2017), HB 682 (2017), and to a provision contained in HB 992 (2017). JOSHUA NORBERG
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