HB 1321 Summary

• Amends section 144.030, RSMo to add "captive wildlife" to existing sales tax exemptions for feed and seed used in agricultural production

• Exempts feed for captive wildlife from state and local sales tax, placing it on equal footing with existing exemptions for livestock and poultry feed

• Exempts seed, limestone, and fertilizer used for crops that will be fed to captive wildlife from sales tax when the captive wildlife will be sold ultimately in processed form at retail

• Exempts animals used for breeding or feeding purposes, including captive wildlife, from sales tax under the tangible personal property exemptions