MO SB378

Exempts motor vehicles, trailers, boats, and outboard motors owned and used by not-for-profit civic, social, service, or fraternal organizations for civic or charitable functions from Missouri's vehicle titling tax

Exempts vehicles owned and used by private not-for-profit elementary schools, secondary schools, and institutions of higher education for educational purposes

Exempts vehicles owned and used by any elementary, secondary school, or higher education institution supported by public funds for educational activities

Exempts vehicle transfers that qualify under section 144.617 (which covers transfers between family members and certain other exempt transfers)

Amends section 144.450, RSMo, adding four new exemption categories to the existing seven exemptions from the use tax imposed on motor vehicle titling