Sales Tax Exemptions

The State of Missouri is committed to providing incentives and financing for a strong and growing energy solutions industry. Below is information about sales tax exemptions that are of interest to companies like those in the energy solutions industry.

Manufacturing Equipment Sales Tax Exemption

Section 144.054, RSMo, exempts purchases of machinery, equipment, materials and chemicals used or consumed in manufacturing, processing, compounding, mining, or producing any product or used in research and development related to manufacturing, processing, compounding, mining, or producing any product from state tax and local use tax, but not local sales tax.

Manufacturing Energy Sales Tax Exemption

Section 144.054, RSMo, provides an exemption of state sales tax to a manufacturing company for electrical energy, gas (natural, artificial, or propane), water, coal, energy sources, chemicals, machinery equipment, and materials.

Chapter 100 Sales Tax Exemption

Chapter 100 Sales Tax Exemptions provide a sales tax exemption on tangible personal property purchased through Chapter 100 bonds for non-manufacturing purchases.