Missouri § 144.047 - Aircraft used only for applying agricultural chemicals to be considered farm machinery, exempt from sales and use tax.
Full text of Missouri Revised Statutes of Missouri § 144.047 — Aircraft used only for applying agricultural chemicals to be considered farm machinery, exempt from sales and use tax., with citation guidance and answers to common questions.
§ 144.047. Aircraft used only for applying agricultural chemicals to be considered farm machinery, exempt from sales and use tax.
Notwithstanding any other provision of law to the contrary, for purposes of department of revenue administrative interpretation, all sales of aircraft used solely for aerial application of agricultural chemicals shall be considered farm machinery and therefore, exempt from state and local sales and use tax, as provided for other farm machinery in subdivision (22)* of subsection 2 of section 144.030.
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(L. 1995 S.B. 374 § 3)
*Statutory reference to subdivision "(23)" changed to "(22)" in accordance with section 3.060 based on renumbering within section 144.030 by S.B. 768 merged with S.B. 975 & 1024 Revision, 2018.
---- end of effective 28 Aug 1995 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 144.047
What does Revised Statutes of Missouri § 144.047 cover?
Section 144.047 ("Aircraft used only for applying agricultural chemicals to be considered farm machinery, exempt from sales and use tax.") 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 § 144.047?
A common citation format is "Revised Statutes of Missouri § 144.047" (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 § 144.047 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.