Missouri § 144.053 - Farm machinery and equipment exempt from state and local sales and use tax, when.
Full text of Missouri Revised Statutes of Missouri § 144.053 — Farm machinery and equipment exempt from state and local sales and use tax, when., with citation guidance and answers to common questions.
§ 144.053. Farm machinery and equipment exempt from state and local sales and use tax, when.
1. As used in this section, "machinery and equipment" means new or used farm tractors and such other new or used machinery and equipment and repair or replacement parts thereon, and supplies and lubricants used exclusively, solely, and directly for the planting, harvesting, processing, or transporting of a forestry product.
2. Notwithstanding any other provision of law to the contrary, for purposes of department of revenue administrative interpretation, all machinery and equipment used solely for the planting, harvesting, processing, or transporting of a forestry product shall be considered farm machinery, and shall be exempt from state and local sales and use tax, as provided for other farm machinery in section 144.030. For purposes of the exemption in section 144.063, the planting, harvesting, processing, or transporting of a forestry product is deemed an agricultural purpose.
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(L. 2008 S.B. 931)
---- end of effective 28 Aug 2008 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 144.053
What does Revised Statutes of Missouri § 144.053 cover?
Section 144.053 ("Farm machinery and equipment exempt from state and local sales and use tax, 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 § 144.053?
A common citation format is "Revised Statutes of Missouri § 144.053" (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 § 144.053 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.