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Get MO DoR 149 2015

Ion are exempt from state and local sales and use tax under Section 144.030, RSMo. Ingredient or Component Parts: This exemption includes materials, manufactured goods, machinery, and parts that become a part of the final product. To qualify, the product must ultimately be subject to sales or use tax, or its equivalent, in Missouri or other states. Manufacturing Machinery, Equipment and Parts: This exemption includes only machinery and equipment and their parts that are used directly.

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