FIRST REGULAR SESSION
HOUSE BILL NO. 172
91ST GENERAL ASSEMBLY
INTRODUCED BY REPRESENTATIVE FROELKER.
Pre-filed December 18, 2000, and 1000 copies ordered printed.
ANNE C. WALKER, Chief Clerk
AN ACT
To amend chapter 144, RSMo, by adding thereto one new section relating to a temporary exemption from state and local sales and use tax on retail sales of clothing before the start of the school year.
Section A. Chapter 144, RSMo, is amended by adding thereto one new section, to be known as section 144.049, to read as follows:
144.049. There are hereby specifically exempted from the provisions of the state sales and use tax law in sections 144.010 to 144.525, and sections
144.600 to 144.745, and the local sales and use tax law as defined in section 32.085, RSMo, section 238.235, RSMo, and sections 144.010 to 144.525, and
sections 144.600 to 144.745, and from the computation of the tax levied, assessed or payable pursuant to both state and local sales and use tax law, all
retail sales of any article of clothing having a taxable value of twenty dollars or less during the month of August. For purposes of this section, the term
"clothing" means any article of wearing apparel, including footwear, intended to be worn on or about the human body. The term shall not include
watches, watchbands, jewelry, handbags, handkerchiefs, umbrellas, scarves, ties, headbands or belt buckles. The provisions of this section shall expire
on August 31, 2005.
Missouri House of Representatives