MO HB827

Adds section 144.055 to Missouri law to exempt electrical energy, gas (natural, artificial, or propane), water, coal, energy sources, chemicals, machinery, equipment, supplies, parts, and materials used in testing, installing, calibrating, maintaining, repairing, or restoring machinery or equipment that is already exempted under section 144.054

Exempts electrical energy, gas, water, coal, energy sources, chemicals, machinery, equipment, supplies, parts, and materials used in manufacturing, processing, preparing, furnishing, compounding, or producing food

Includes exemption for electrical energy and materials used in research and development related to food manufacturing, processing, preparing, furnishing, compounding, or producing

Defines "processing" as any mode of treatment or act performed upon materials or food products to transform them to a different state, thing or product, including treatment necessary to maintain or preserve such processing at the production location