Missouri § 99.919 - Out-of-state business, projects that relocate, calculation of new net revenues.
Full text of Missouri Revised Statutes of Missouri § 99.919 — Out-of-state business, projects that relocate, calculation of new net revenues., with citation guidance and answers to common questions.
§ 99.919. Out-of-state business, projects that relocate, calculation of new net revenues.
Notwithstanding anything contained in sections 99.915 to 99.980 to the contrary, for development projects or expanded development projects, as applicable, that result in the relocation of an out-of-state business or out-of-state businesses to the development project area or expanded development project area, as applicable, the portion of economic activity taxes, the state income tax increment, the state sales tax increment and other net new revenues generated by such out-of-state business or businesses shall be calculated based upon the full amount of tax revenue generated by such out-of-state business or out-of-state businesses without reduction due to revenues generated in the baseline year.
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(L. 2003 H.B. 289, A.L. 2026 H.B. 3231 & 2531)
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Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 99.919
What does Revised Statutes of Missouri § 99.919 cover?
Section 99.919 ("Out-of-state business, projects that relocate, calculation of new net revenues.") 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 § 99.919?
A common citation format is "Revised Statutes of Missouri § 99.919" (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 § 99.919 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.