Missouri § 135.155 - Prohibition on certain enterprises receiving certain incentives — expansion deemed new business facility — certain properties considered one facility, when.
Full text of Missouri Revised Statutes of Missouri § 135.155 — Prohibition on certain enterprises receiving certain incentives — expansion deemed new business facility — certain properties considered one facility, when., with citation guidance and answers to common questions.
§ 135.155. Prohibition on certain enterprises receiving certain incentives — expansion deemed new business facility — certain properties considered one facility, when.
1. Notwithstanding any provision of the law to the contrary, no revenue-producing enterprise other than headquarters as defined in subsection 10 of section 135.110 shall receive the incentives set forth in sections 135.100 to 135.150 for facilities commencing operations on or after January 1, 2005. No headquarters shall receive the incentives set forth in subsections 9 to 14 of section 135.110 for facilities commencing or expanding operations on or after January 1, 2031.
2. Notwithstanding subsection 9 of section 135.110 to the contrary, expansions at headquarters facilities shall each be considered a separate new business facility and each be entitled to the credits as set forth in subsections 9 to 14 of section 135.110 if the number of new business facility employees attributed to each such expansion is at least twenty-five and the amount of new business facility investment attributed to each such expansion is at least one million dollars. In any year in which a new business facility is not created, the jobs and investment for that year shall be included in calculating the credits for the most recent new business facility and not an earlier created new business facility.
3. Notwithstanding any provision of law to the contrary, for headquarters, buildings on multiple noncontiguous real properties shall be considered one facility if the buildings are located within the same county or within the same municipality.
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(L. 2004 S.B. 1155, A.L. 2009 H.B. 191, A.L. 2015 S.B. 194, A.L. 2022 H.B. 2400)
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Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 135.155
What does Revised Statutes of Missouri § 135.155 cover?
Section 135.155 ("Prohibition on certain enterprises receiving certain incentives — expansion deemed new business facility — certain properties considered one facility, when.") is part of the Revised Statutes of Missouri, the codified statutory law of Missouri. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Missouri § 135.155?
A common citation format is "Revised Statutes of Missouri § 135.155" (Missouri). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Missouri law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Missouri official source linked on this page or consult a licensed Missouri attorney.
How does Missouri § 135.155 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Missouri can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Missouri.