Missouri § 144.058 - Exemption for utilities, equipment, and materials used to generate electricity — public utility, savings passed through to rate.
Full text of Missouri Revised Statutes of Missouri § 144.058 — Exemption for utilities, equipment, and materials used to generate electricity — public utility, savings passed through to rate., with citation guidance and answers to common questions.
§ 144.058. Exemption for utilities, equipment, and materials used to generate electricity — public utility, savings passed through to rate.
In addition to the other exemptions granted pursuant to this chapter, there is hereby specifically exempted from the provisions of and the computation of the tax levied, assessed, or payable pursuant to this chapter and the local sales tax law as defined in section 32.085, electrical energy and gas, whether natural, artificial, or propane; water, coal, and energy sources; chemicals, machinery, equipment, parts, and material used or consumed in connection with or to facilitate the generation, transmission, distribution, sale, or furnishing of electricity for light, heat, or power; and any conduits, ducts, or other devices, materials, apparatus, or property for containing, holding, or carrying conductors used or to be used for the transmission of electricity for light, heat, or power service to consumers. The provisions of this section shall be in addition to any other sales or use tax exemption provided by law. Any public utility, as such term is defined in section 386.020, that realizes any savings as a result of the sales tax exemption provided in this section shall provide the public service commission information on the amount of savings realized in such public utility's next general rate proceeding and shall include a statement that such savings will be passed through to the public utility's rate revenue requirement determined in the public utility's next general rate proceeding. As used in this section, savings realized shall be calculated as the difference between sales tax incurred and sales tax expense included in current rates.
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(L. 2024 S.B. 872)
---- end of effective 28 Aug 2024 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 144.058
What does Revised Statutes of Missouri § 144.058 cover?
Section 144.058 ("Exemption for utilities, equipment, and materials used to generate electricity — public utility, savings passed through to rate.") 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 § 144.058?
A common citation format is "Revised Statutes of Missouri § 144.058" (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 § 144.058 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.