MO SB944

Repeals and re-enacts sections 144.010 and 144.030 of Missouri Revised Statutes relating to sales and use tax definitions and exemptions.

Adds "game birds" (exotic partridges, gray partridge, northern bobwhite quail, ring-necked pheasant, and captive waterfowl) to the definition of livestock for tax purposes.

Extends sales tax exemptions to include feed additives, medications, vaccines, pesticides, and bedding used in the production of game birds, and farm machinery used for raising game birds.

Adds new exemption subdivision (41) exempting all gratuities, whether mandatory or voluntary, from sales tax regardless of whether the underlying property or service is taxable.

Renumbers existing exemption subdivisions (4) through (15) to (5) through (16) to accommodate the new game birds definition.