hb0436i_8.ps
FIRST REGULAR SESSION
HOUSE BILL NO. 436
92ND GENERAL ASSEMBLY
INTRODUCED BY REPRESENTATIVES HARRIS (110), SHOEMYER (9), SCHLOTTACH, MYERS,
WHORTON, TOWNLEY, SELBY (Co-sponsors), BEAN, BARNITZ, MUNZLINGER, QUINN,
ENGLER, KUESSNER, DAVIS (122), WARD, RANSDALL, BRINGER, WITTE, SAGER, DARROUGH,
WALKER, ABEL, HENKE, JETTON AND HOBBS.
Read 1st time February 10, 2003, and copies ordered printed.
STEPHEN S. DAVIS, Chief Clerk
1057L.02I
AN ACT
To repeal sections 144.010, 265.300, 267.565, 276.606, 277.020 and 277.200, RSMo, and to
enact in lieu thereof six new sections relating to livestock.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Sections 144.010, 265.300, 267.565, 276.606, 277.020 and 277.200, RSMo,
are repealed and six new sections enacted in lieu thereof, to be known as sections 144.010,
265.300, 267.565, 276.606, 277.020 and 277.200, to read as follows:
144.010. 1. The following words, terms, and phrases when used in sections 144.010 to
144.525 have the meanings ascribed to them in this section, except when the context indicates
a different meaning:
(1) "Admission" includes seats and tables, reserved or otherwise, and other similar
accommodations and charges made therefor and amount paid for admission, exclusive of any
admission tax imposed by the federal government or by sections 144.010 to 144.525;
(2) "Business" includes any activity engaged in by any person, or caused to be engaged
in by him, with the object of gain, benefit or advantage, either direct or indirect, and the
classification of which business is of such character as to be subject to the terms of sections
144.010 to 144.525. The isolated or occasional sale of tangible personal property, service,
substance, or thing, by a person not engaged in such business, does not constitute engaging in
business within the meaning of sections 144.010 to 144.525 unless the total amount of the gross
receipts from such sales, exclusive of receipts from the sale of tangible personal property by
persons which property is sold in the course of the partial or complete liquidation of a household,
farm or nonbusiness enterprise, exceeds three thousand dollars in any calendar year. The
provisions of this subdivision shall not be construed to make any sale of property which is
exempt from sales tax or use tax on June 1, 1977, subject to that tax thereafter;
(3) "Gross receipts", except as provided in section 144.012, means the total amount of
the sale price of the sales at retail including any services other than charges incident to the
extension of credit that are a part of such sales made by the businesses herein referred to, capable
of being valued in money, whether received in money or otherwise; except that, the term "gross
receipts" shall not include the sale price of property returned by customers when the full sale
price thereof is refunded either in cash or by credit. In determining any tax due under sections
144.010 to 144.525 on the gross receipts, charges incident to the extension of credit shall be
specifically exempted. For the purposes of sections 144.010 to 144.525 the total amount of the
sale price above mentioned shall be deemed to be the amount received. It shall also include the
lease or rental consideration where the right to continuous possession or use of any article of
tangible personal property is granted under a lease or contract and such transfer of possession
would be taxable if outright sale were made and, in such cases, the same shall be taxable as if
outright sale were made and considered as a sale of such article, and the tax shall be computed
and paid by the lessee upon the rentals paid;
(4) "Livestock", cattle, calves, sheep, swine, ratite birds, including but not limited to,
ostrich and emu, aquatic products as defined in section 277.024, RSMo, American bison or
buffalo, elk documented as obtained from a legal source and not from the wild, goats, horses,
other equine, or rabbits raised in confinement for human consumption;
(5) "Motor vehicle leasing company" shall be a company obtaining a permit from the
director of revenue to operate as a motor vehicle leasing company. Not all persons renting or
leasing trailers or motor vehicles need to obtain such a permit; however, no person failing to
obtain such a permit may avail itself of the optional tax provisions of subsection 5 of section
144.070, as hereinafter provided;
(6) "Person" includes any individual, firm, copartnership, joint adventure, association,
corporation, municipal or private, and whether organized for profit or not, state, county, political
subdivision, state department, commission, board, bureau or agency, except the state
transportation department, estate, trust, business trust, receiver or trustee appointed by the state
or federal court, syndicate, or any other group or combination acting as a unit, and the plural as
well as the singular number;
(7) "Purchaser" means a person who purchases tangible personal property or to whom
are rendered services, receipts from which are taxable under sections 144.010 to 144.525;
(8) "Research or experimentation activities", are the development of an experimental or
pilot model, plant process, formula, invention or similar property, and the improvement of
existing property of such type. Research or experimentation activities do not include activities
such as ordinary testing or inspection of materials or products for quality control, efficiency
surveys, advertising promotions or research in connection with literary, historical or similar
projects;
(9) "Sale" or "sales" includes installment and credit sales, and the exchange of properties
as well as the sale thereof for money, every closed transaction constituting a sale, and means any
transfer, exchange or barter, conditional or otherwise, in any manner or by any means
whatsoever, of tangible personal property for valuable consideration and the rendering,
furnishing or selling for a valuable consideration any of the substances, things and services
herein designated and defined as taxable under the terms of sections 144.010 to 144.525;
(10) "Sale at retail" means any transfer made by any person engaged in business as
defined herein of the ownership of, or title to, tangible personal property to the purchaser, for use
or consumption and not for resale in any form as tangible personal property, for a valuable
consideration; except that, for the purposes of sections 144.010 to 144.525 and the tax imposed
thereby: (i) purchases of tangible personal property made by duly licensed physicians, dentists,
optometrists and veterinarians and used in the practice of their professions shall be deemed to
be purchases for use or consumption and not for resale; and (ii) the selling of computer printouts,
computer output or microfilm or microfiche and computer-assisted photo compositions to a
purchaser to enable the purchaser to obtain for his or her own use the desired information
contained in such computer printouts, computer output on microfilm or microfiche and
computer-assisted photo compositions shall be considered as the sale of a service and not as the
sale of tangible personal property. Where necessary to conform to the context of sections
144.010 to 144.525 and the tax imposed thereby, the term "sale at retail" shall be construed to
embrace:
(a) Sales of admission tickets, cash admissions, charges and fees to or in places of
amusement, entertainment and recreation, games and athletic events;
(b) Sales of electricity, electrical current, water and gas, natural or artificial, to domestic,
commercial or industrial consumers;
(c) Sales of local and long distance telecommunications service to telecommunications
subscribers and to others through equipment of telecommunications subscribers for the
transmission of messages and conversations, and the sale, rental or leasing of all equipment or
services pertaining or incidental thereto;
(d) Sales of service for transmission of messages by telegraph companies;
(e) Sales or charges for all rooms, meals and drinks furnished at any hotel, motel, tavern,
inn, restaurant, eating house, drugstore, dining car, tourist camp, tourist cabin, or other place in
which rooms, meals or drinks are regularly served to the public;
(f) Sales of tickets by every person operating a railroad, sleeping car, dining car, express
car, boat, airplane, and such buses and trucks as are licensed by the division of motor carrier and
railroad safety of the department of economic development of Missouri, engaged in the
transportation of persons for hire;
(11) "Seller" means a person selling or furnishing tangible personal property or rendering
services, on the receipts from which a tax is imposed pursuant to section 144.020;
(12) The noun "tax" means either the tax payable by the purchaser of a commodity or
service subject to tax, or the aggregate amount of taxes due from the vendor of such commodities
or services during the period for which he or she is required to report his or her collections, as
the context may require;
(13) "Telecommunications service", for the purpose of this chapter, the transmission of
information by wire, radio, optical cable, coaxial cable, electronic impulses, or other similar
means. As used in this definition, "information" means knowledge or intelligence represented
by any form of writing, signs, signals, pictures, sounds, or any other symbols.
Telecommunications service does not include the following if such services are separately stated
on the customer's bill or on records of the seller maintained in the ordinary course of business:
(a) Access to the Internet, access to interactive computer services or electronic
publishing services, except the amount paid for the telecommunications service used to provide
such access;
(b) Answering services and one-way paging services;
(c) Private mobile radio services which are not two-way commercial mobile radio
services such as wireless telephone, personal communications services or enhanced specialized
mobile radio services as defined pursuant to federal law; or
(d) Cable or satellite television or music services; and
(14) "Product which is intended to be sold ultimately for final use or consumption"
means tangible personal property, or any service that is subject to state or local sales or use taxes,
or any tax that is substantially equivalent thereto, in this state or any other state.
2. For purposes of the taxes imposed under sections 144.010 to 144.525, and any other
provisions of law pertaining to sales or use taxes which incorporate the provisions of sections
144.010 to 144.525 by reference, the term "manufactured homes" shall have the same meaning
given it in section 700.010, RSMo.
3. Sections 144.010 to 144.525 may be known and quoted as the "Sales Tax Law".
265.300. The following terms as used in sections 265.300 to 265.470, unless the context
otherwise indicates, mean:
(1) "Adulterated", any meat or meat product under one or more of the circumstances
listed in Title XXI, Chapter 12, Section 601 of the United States Code as now constituted or
hereafter amended;
(2) "Capable of use as human food", any carcass, or part or product of a carcass, of any
animal unless it is denatured or otherwise identified, as required by regulation prescribed by the
director, to deter its use as human food, or is naturally inedible by humans;
(3) "Cold storage warehouse", any place for storing meat or meat products which
contains at any one time over two thousand five hundred pounds of meat or meat products
belonging to any one private owner other than the owner or operator of the warehouse;
(4) "Commercial plant", any establishment in which livestock or poultry are slaughtered
for transportation or sale as articles of commerce intended for or capable of use for human
consumption, or in which meat or meat products are prepared for transportation or sale as articles
of commerce, intended for or capable of use for human consumption;
(5) "Director", the director of the department of agriculture of this state, or his authorized
representative;
(6) "Livestock", cattle, calves, sheep, swine, ratite birds including but not limited to
ostrich and emu, aquatic products as defined in section 277.024, RSMo, American bison or
buffalo, elk documented as obtained from a legal source and not from the wild, goats, or horses,
other equines, or rabbits raised in confinement for human consumption;
(7) "Meat", any edible portion of livestock or poultry carcass or part thereof;
(8) "Meat product", anything containing meat intended for or capable of use for human
consumption, which is derived, in whole or in part, from livestock or poultry;
(9) "Misbranded", any meat or meat product under one or more of the circumstances
listed in Title XXI, Chapter 12, Section 601 of the United States Code as now constituted or
hereafter amended;
(10) "Official inspection mark", the symbol prescribed by the director stating that an
article was inspected and passed or condemned;
(11) "Poultry", any domesticated bird intended for human consumption;
(12) "Prepared", slaughtered, canned, salted, rendered, boned, cut up, or otherwise
manufactured or processed;
(13) "Unwholesome":
(a) Processed, prepared, packed or held under unsanitary conditions;
(b) Produced in whole or in part from livestock or poultry which has died other than by
slaughter.
267.565. Unless the context requires otherwise, as used in sections 267.560 to 267.660,
the following terms mean:
(1) "Accredited approved veterinarian", a veterinarian who has been accredited by the
United States Department of Agriculture and approved by the state department of agriculture and
who is duly licensed under the laws of Missouri to engage in the practice of veterinary medicine,
or a veterinarian domiciled and practicing veterinary medicine in a state other than Missouri,
duly licensed under laws of the state in which he resides, accredited by the United States
Department of Agriculture, and approved by the chief livestock sanitary official of that state;
(2) "Animal", an animal of the equine, bovine, porcine, ovine, caprine, or species
domesticated or semidomesticated;
(3) "Approved laboratory", a laboratory approved by the department;
(4) "Approved vaccine" or "bacterin", a vaccine or bacterin produced under the license
of the United States Department of Agriculture and approved by the department for the
immunization of animals against infectious and contagious disease;
(5) "Bird", a bird of the avian species;
(6) "Certified free herd", a herd of cattle, swine, goats or a flock of sheep or birds which
has met the requirements and the conditions set forth in sections 267.560 to 267.660 and as
required by the department and as recommended by the United States Department of Agriculture,
and for such status for a specific disease and for a herd of cattle, swine, goats or flock of sheep
or birds in another state which has met those minimum requirements and conditions under the
supervision of the livestock sanitary authority of the state in which said animals or birds are
domiciled, and as recommended by the United States Department of Agriculture for such status
for a specific disease;
(7) "Department" or "department of agriculture", the department of agriculture of the
state of Missouri, and when by this law the said department of agriculture is charged to perform
a duty, it shall be understood to authorize the performance of such duty by the director of
agriculture of the state of Missouri, or by the state veterinarian of the state of Missouri or his duly
authorized deputies acting under the supervision of the director of agriculture;
(8) "Infected animal" or "infected bird", an animal or bird which shows a positive
reaction to any recognized serological test or growth on culture or any other recognized test for
the detection of any disease of livestock or poultry as approved by the department or when
clinical symptoms and history justifies designating such animal or bird as being infected with a
contagious or infectious disease;
(9) "Isolated" or "isolation", a condition in which animals or birds are quarantined to a
certain designated premises and quarantined separately and apart from any other animals or birds
on adjacent premises;
(10) "Licensed market", a market as defined and licensed under chapter 277, RSMo;
(11) "Livestock", horses, cattle, swine, sheep, goats, ratite birds including but not limited
to ostrich and emu, aquatic products as defined in section 277.024, RSMo, American bison or
buffalo, elk documented as obtained from a legal source and not from the wild and raised in
confinement for human consumption or animal husbandry, poultry and other domesticated
animals or birds;
(12) "Official health certificate" is a legal record covering the requirements of the state
of Missouri executed on an official form of the standard size from the state of origin and
approved by the proper livestock sanitary official of the state of origin or an equivalent form
provided by the United States Department of Agriculture and issued by an approved, accredited,
licensed, graduate veterinarian;
(13) "Public stockyards", any public stockyards located within the state of Missouri and
subject to regulations of the United States Department of Agriculture or the Missouri department
of agriculture;
(14) "Quarantine", a condition in which an animal or bird of any species is restricted in
movement to a particular premises under such terms and conditions as may be designated by
order of the state veterinarian or his duly authorized deputies;
(15) "Traders" or "dealers", any person, firm or corporation engaged in the business of
buying, selling or exchange of livestock on any basis other than on a commission basis at any
sale pen, concentration point, farm, truck or other conveyance including persons, firms or
corporations employed as an agent of the vendor or purchaser excluding public stockyards under
federal supervision or markets licensed under sections 267.560 to 267.660 and under the
supervision of the department, breed association sales or any private farm sale.
276.606. As used in sections 276.600 to 276.661, the following terms mean:
(1) "Agent", any person authorized to act for a livestock dealer;
(2) "Dealer transactions", any purchase, sale, or exchange of livestock by a dealer, or
agent, representative, or consignee of a dealer or person in which any interest equitable or legal
is acquired or divested whether directly or indirectly;
(3) "Director", the director of the Missouri department of agriculture or his designated
representative;
(4) "Engaged in the business of buying, selling, or exchanging in commerce livestock",
sales and purchases of greater frequency than the person would make in feeding operation under
the normal operation of a farm, if the person is a farmer. If the person is not a farmer he is a
dealer engaged in the business of buying, selling, or exchanging in commerce livestock;
(5) "Livestock", cattle, swine, sheep, goats, horses and poultry, American bison or
buffalo, and other domesticated or semidomesticated or exotic animals;
(6) "Livestock dealer", any person engaged in the business of buying, selling, or
exchanging in commerce of livestock;
(7) "Livestock transactions", any purchase, sale or exchange of livestock by a person,
whether or not a livestock dealer, in which any interest equitable or legal is acquired or divested
whether directly or indirectly;
(8) "Official ear tag", a metal or plastic ear tag prescribed by the director conforming to
the nine character alpha-numeric national uniform ear-tagging system;
(9) "Person", any individual, partnership, corporation, association or other legal entity;
(10) "State veterinarian", the state veterinarian of the Missouri department of agriculture,
or his appointed agent.
277.020. The following terms as used in this chapter mean:
(1) "Livestock", cattle, swine, sheep, ratite birds including but not limited to ostrich and
emu, aquatic products as defined in section 277.024, American bison or buffalo, elk
documented as obtained from a legal source and not from the wild and raised in confinement for
human consumption or animal husbandry, goats and poultry, equine and exotic animals;
(2) "Livestock market", a place of business or place where livestock is concentrated for
the purpose of sale, exchange or trade made at regular or irregular intervals, whether at auction
or not, except this definition shall not apply to any public farm sale or purebred livestock sale,
or to any sale, transfer, or exchange of livestock from one person to another person for
movement or transfer to other farm premises or directly to a licensed market;
(3) "Livestock sale", the business of mediating, for a commission, or otherwise, sale,
purchase, or exchange transactions in livestock, whether or not at a livestock market; except the
term "livestock sale" shall not apply to order buyers, livestock dealers or other persons acting
directly as a buying agent for any third party;
(4) "Person", individuals, partnerships, corporations and associations;
(5) "State veterinarian", the state veterinarian of the Missouri state department of
agriculture.
277.200. As used in sections 277.200 to 277.215, the following terms mean:
(1) "Department", the department of agriculture;
(2) "Livestock", live cattle, swine, American bison or buffalo, or sheep;
(3) "Packer", a person who is engaged in the business of slaughtering livestock or
receiving, purchasing or soliciting livestock for slaughtering, the meat products of which are
directly or indirectly to be offered for resale or for public consumption. "Packer" includes an
agent of the packer engaged in buying or soliciting livestock for slaughter on behalf of a packer.
"Packer" does not include a cold storage plant, a frozen food locker plant exempt from federal
inspection requirements, a livestock market or livestock auction agency, any cattle buyer who
purchases twenty or fewer cattle per day or one hundred or fewer cattle per week, any hog buyer
who purchases fifty or fewer hogs per day or two hundred fifty or fewer hogs per week, or any
sheep buyer who purchases fifty or fewer sheep per day or two hundred fifty or fewer sheep per
week.