Missouri § 135.286 - Revenue-producing enterprises not eligible for certain tax benefits — time period of exemptions.
Full text of Missouri Revised Statutes of Missouri § 135.286 — Revenue-producing enterprises not eligible for certain tax benefits — time period of exemptions., with citation guidance and answers to common questions.
§ 135.286. Revenue-producing enterprises not eligible for certain tax benefits — time period of exemptions.
1. Notwithstanding any provision of law to the contrary, no revenue-producing enterprise shall receive the state tax exemption, state tax credits, or state tax refund as provided in sections 135.200 to 135.283 for facilities commencing operations on or after January 1, 2005. This provision is not intended to affect in any way the local real property tax abatement authorized by section 135.215.
2. Notwithstanding subsection 4 of section 135.215 to the contrary, if an exemption pursuant to section 135.215 is granted on property prior to the expiration of the twenty-five year anniversary of the designation of the enterprise zone, the property may continue to receive that exemption for up to twenty-five years following the date the exemption on that property was granted, provided that the total number of years of exemption on that property shall not exceed twenty-five.
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(L. 2004 S.B. 1155)
---- end of effective 28 Aug 2004 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 135.286
What does Revised Statutes of Missouri § 135.286 cover?
Section 135.286 ("Revenue-producing enterprises not eligible for certain tax benefits — time period of exemptions.") 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 § 135.286?
A common citation format is "Revised Statutes of Missouri § 135.286" (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 § 135.286 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.