MO HB993

Creates a sales tax exemption for electrical energy, machinery, equipment, parts, and materials used in data processing facilities, effective January 1, 2016

Defines "data processing facility" as a room, building, or structure where at least 80% of square footage is dedicated to electronic data storage or processing operations

Qualifying facility space must house computer hardware, operator furniture/equipment, environmental controls (heating, cooling, humidity), or electrical systems (switch gear, power supplies, distribution units)

Exemption applies to both state sales tax and local sales taxes as defined in section 32.085

Adds new section 144.127 to Chapter 144, RSMo (Missouri's sales tax statutes)