MO HB1606

Amends section 144.030, RSMo, to expand the definition of "farm machinery and equipment" for sales tax exemption purposes to include all-terrain vehicles (ATVs) as defined in section 301.010, RSMo.

ATVs qualify for the sales tax exemption only if used exclusively for agricultural purposes and the vehicle's title is stamped "For Farm Use Only" by the Department of Revenue.

Maintains existing sales tax exemptions for farm machinery and equipment, feed additives, medications, vaccines, pesticides, bedding, fuel, and electricity used in agricultural production.

The exemption applies to new or used farm tractors and machinery used exclusively and directly for producing crops, raising livestock, fish, poultry, or producing milk for ultimate retail sale.