Missouri § 144.817 Sales tax exemption for certain property donated to the state within one year of purchase.

Missouri Statutes

§ 144.817 — Sales tax exemption for certain property donated to the state within one year of purchase.

Missouri § 144.817

Title XTAXATION AND REVENUE

Ch. 144Sales and Use Tax

This text of Missouri § 144.817 (Sales tax exemption for certain property donated to the state within one year of purchase.) is published on Counsel Stack Legal Research, covering Missouri primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mo. Rev. Stat. § 144.817 (2026).

Text

In addition to the exemptions granted pursuant to the provisions of section 144.030 , there shall also be specifically exempted from the provisions of the local sales tax law as defined in section 32.085 , section 238.235 , and sections 144.010 to 144.525 and 144.600 to 144.745 , and from the computation of the tax levied, assessed, or payable pursuant to the local sales tax law as defined in section 32.085 , section 238.235 , and sections 144.010 to 144.525 and 144.600 to 144.761 , purchases of any item of tangible personal property which is, within one year of such purchase, donated without charge to the state of Missouri.  The exemption prescribed in this section includes purchases of all items of tangible personal property converted into an item donated as a gift to the state of Missou

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In addition to the exemptions granted pursuant to the provisions of section 144.030 , there shall also be specifically exempted from the provisions of the local sales tax law as defined in section 32.085 , section 238.235 , and sections 144.010 to 144.525 and 144.600 to 144.745 , and from the computation of the tax levied, assessed, or payable pursuant to the local sales tax law as defined in section 32.085 , section 238.235 , and sections 144.010 to 144.525 and 144.600 to 144.761 , purchases of any item of tangible personal property which is, within one year of such purchase, donated without charge to the state of Missouri. The exemption prescribed in this section includes purchases of all items of tangible personal property converted into an item donated as a gift to the state of Missouri.