MO HB1510

Adds a new sales tax exemption for materials, replacement parts, and equipment purchased for use directly upon, and for repair and maintenance or manufacture of motor vehicles used by motor carriers in the transportation of persons or property.

Modifies the definition of "common carrier" in section 390.020 to clarify that it applies to persons who engage in transportation by motor vehicle, removing language about holding oneself out to the general public.

Renumbers existing sales tax exemptions in section 144.030 to accommodate the new motor carrier vehicle exemption, shifting subsequent exemption categories from (5) through (41) to (6) through (42).

Applies the motor carrier exemption to both intrastate and interstate commerce involving the transportation of passengers or property for compensation.