SB627

Modifies provisions relating to agriculture

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Bill Text from March 7, 2018 - Engrossed

SECOND REGULAR SESSION

[P E R F E C T E D] Constitution, the following terms mean: (1) "Residential property", all real property improved by a structure which is used or intended to be used for residential living by human occupants, vacant land in connection with an airport, land used as a golf course, manufactured home parks, bed and breakfast inns in which the owner resides and uses as a primary residence with six or fewer rooms for rent, and time-share units as defined in section 407.600, except to the extent such units are actually rented and subject to sales tax under subdivision (6) of subsection 1 of section 144.020, but

intended to be omitted in the law. EXPLANATION--Matter enclosed in bold-faced brackets [thus] in this bill is not enacted and is intended to be omitted in the law.

SENATE SUBSTITUTE FOR

SENATE COMMITTEE SUBSTITUTE FOR

SENATE BILLS NOS. 627 & 925

99TH GENERAL ASSEMBLY

INTRODUCED BY SENATOR MUNZLINGER.

Senate Substitute adopted, March 7, 2018. Offered March 7, 2018. Senate Substitute adopted, March 7, 2018. Taken up for Perfection March 7, 2018. Bill declared Perfected and Ordered Printed, as amended.

4296S.03P

ADRIANE D. CROUSE, Secretary.

AN ACT

To repeal sections 137.016, 137.021, 137.115, 144.010, 254.075, 254.150, 254.160, 254.170, 254.180, 254.210, 262.900, 265.300, 265.490, 265.494, 267.565, 276.606, 277.020, and 414.032, RSMo, and to enact in lieu thereof fifteen new sections relating to agriculture.

Be it enacted by the General Assembly of the State of Missouri, as follows:

Section A. Sections 137.016, 137.021, 137.115, 144.010, 254.075, 254.150, 254.160, 254.170, 254.180, 254.210, 262.900, 265.300, 265.490, 265.494, 267.565, 276.606, 277.020, and 414.032, RSMo, are repealed and fifteen new sections enacted in lieu thereof, to be known as sections 137.016, 137.021, 137.115, 144.010, 254.075, 254.210, 262.900, 265.300, 265.490, 265.494, 266.600, 267.565, 276.606, 277.020, and 414.032, to read as follows:

137.016. 1. As used in Section 4(b) of Article X of the Missouri

SS SCS SBs 627 & 925 residential property shall not include other similar facilities used primarily for transient housing. For the purposes of this section, "transient housing" means all rooms available for rent or lease for which the receipts from the rent or lease of such rooms are subject to state sales tax pursuant to subdivision (6) of subsection 1 of section 144.020; (2) "Agricultural and horticultural property", all real property used for agricultural purposes and devoted primarily to the raising and harvesting of crops; to the feeding, breeding and management of livestock which shall include breeding, showing, and boarding of horses; to dairying, or to any other combination thereof; and buildings and structures customarily associated with farming, agricultural, and horticultural uses. Agricultural and horticultural property shall also include land devoted to and qualifying for payments or other compensation under a soil conservation or agricultural assistance program under an agreement with an agency of the federal government. Agricultural and horticultural property shall further include land and improvements, exclusive of structures, on privately owned airports that qualify as reliever airports under the National Plan of Integrated Airports System, to receive federal airport improvement project funds through the Federal Aviation Administration. Real property classified as forest croplands shall not be agricultural or horticultural property so long as it is classified as forest croplands and shall be taxed in accordance with the laws enacted to implement Section 7 of Article X of the Missouri Constitution. Agricultural and horticultural property shall also include any sawmill or planing mill defined in the U.S. Department of Labor's Standard Industrial Classification (SIC) Manual under Industry Group 242 with the SIC number 2421. Agricultural and horticultural property shall also include urban and community gardens. For the purposes of this section, "urban and community gardens" shall include real property cultivated by residents of a neighborhood or community for the purposes of providing agricultural products, as defined in section 262.900, for the use of residents of the neighborhood or community, and shall not include a garden intended for individual or personal use; (3) "Utility, industrial, commercial, railroad and other real property", all real property used directly or indirectly for any commercial, mining, industrial, manufacturing, trade, professional, business, or similar purpose, including all property centrally assessed by the state tax commission but shall not include floating docks, portions of which are separately owned and the remainder of which is designated for common ownership and in which no one person or

  1. All reclassification of property as the result of changing the 4. Where real property is used or held for use for more than one purpose SS SCS SBs 627 & 925 business entity owns more than five individual units. All other real property not included in the property listed in subclasses (1) and (2) of Section 4(b) of Article X of the Missouri Constitution, as such property is defined in this section, shall be deemed to be included in the term "utility, industrial, commercial, railroad and other real property".
  2. Pursuant to Article X of the state constitution, any taxing district may adjust its operating levy to recoup any loss of property tax revenue, except revenues from the surtax imposed pursuant to Article X, Subsection 2 of Section 6 of the constitution, as the result of changing the classification of structures intended to be used for residential living by human occupants which contain five or more dwelling units if such adjustment of the levy does not exceed the highest tax rate in effect subsequent to the 1980 tax year. For purposes of this section, loss in revenue shall include the difference between the revenue that would have been collected on such property under its classification prior to enactment of this section and the amount to be collected under its classification under this section. The county assessor of each county or city not within a county shall provide information to each taxing district within its boundaries regarding the difference in assessed valuation of such property as the result of such change in classification. classification of structures intended to be used for residential living by human occupants which contain five or more dwelling units shall apply to assessments made after December 31, 1994. and such uses result in different classifications, the county assessor shall allocate to each classification the percentage of the true value in money of the property devoted to each use; except that, where agricultural and horticultural property, as defined in this section, also contains a dwelling unit or units, the farm dwelling, appurtenant residential-related structures and up to five acres immediately surrounding such farm dwelling shall be residential property, as defined in this section, provided that the portion of property used or held for use as an urban and community garden shall not be residential property.
  3. All real property which is vacant, unused, or held for future use; which is used for a private club, a not-for-profit or other nonexempt lodge, club, business, trade, service organization, or similar entity; or for which a determination as to its classification cannot be made under the definitions set out

  4. All reclassification of property as the result of changing the

  5. Where real property is used or held for use for more than one purpose

SS SCS SBs 627 & 925 in subsection 1 of this section, shall be classified according to its immediate most suitable economic use, which use shall be determined after consideration of: (1) Immediate prior use, if any, of such property; (2) Location of such property; (3) Zoning classification of such property; except that, such zoning classification shall not be considered conclusive if, upon consideration of all factors, it is determined that such zoning classification does not reflect the immediate most suitable economic use of the property; public services for such property; (6) Size of such property; (7) Access of such property to public thoroughfares; and (8) Any other factors relevant to a determination of the immediate most suitable economic use of such property. 6. All lands classified as forest croplands shall not, for taxation purposes, be classified as subclass (1), subclass (2), or subclass (3) real property, as such classes are prescribed in Section 4(b) of Article X of the Missouri Constitution and defined in this section, but shall be taxed in accordance with the laws enacted to implement Section 7 of Article X of the Missouri Constitution.

(4) Other legal restrictions on the use of such property; (5) Availability of water, electricity, gas, sewers, street lighting, and other

137.021. 1. The assessor, in grading land which is devoted primarily to the raising and harvesting of crops, to the feeding, breeding and management of livestock, to dairying, or to any combination thereof, as defined in section 137.016, pursuant to the provisions of sections 137.017 to 137.021, shall in addition to the assessor's personal knowledge, judgment and experience, consider soil surveys, decreases in land valuation due to natural disasters, level of flood protection, governmental regulations limiting the use of such land, the estate held in such land, and other relevant information. On or before December thirty-first of each odd-numbered year, the state tax commission shall promulgate by regulation and publish a value based on productive capability for each of the several grades of agricultural and horticultural land. If such rules are not disapproved by the general assembly in the manner set out below, they shall take effect on January first of the next odd-numbered year. Such values shall be based upon soil surveys, soil productivity indexes, production costs, crop yields, appropriate capitalization rates and any other pertinent factors, all of which may be provided by the college of agriculture of the University of Missouri, and shall be used by all county assessors in conjunction with their land grades in

SS SCS SBs 627 & 925 determining assessed values. Any regulation promulgated pursuant to this subsection shall be deemed to be beyond the scope and authority provided in this subsection if the general assembly, within the first sixty calendar days of the regular session immediately following the promulgation of such regulation, by concurrent resolution, shall disapprove the values contained in such regulation. If the general assembly so disapproves any regulation promulgated pursuant to this subsection, the state tax commission shall continue to use values set forth in the most recent preceding regulation promulgated pursuant to this subsection. 2. Any land which is used as an urban or community garden, as defined in section 137.016, shall be graded as grade #4, or its equivalent, under the rule promulgated by the state tax commission under subsection 1 of this section. 3. When land that is agricultural and horticultural property, as defined in section 137.016, and is being valued and assessed for general property tax purposes pursuant to the provisions of sections 137.017 to 137.021 becomes property other than agricultural and horticultural property, as defined in section 137.016, it shall be reassessed as of the following January first. [3.] 4. Separation or split-off of a part of the land which is being valued and assessed for general property tax purposes pursuant to the provisions of sections 137.017 to 137.021, either by conveyance or other action of the owner of the land, so that such land is no longer agricultural and horticultural property, as defined in section 137.016, shall subject the land so separated to reassessment as of the following January first. This shall not impair the right of the remaining land to continuance of valuation and assessment for general property tax purposes pursuant to the provisions of sections 137.017 to 137.021.

137.115. 1. All other laws to the contrary notwithstanding, the assessor or the assessor's deputies in all counties of this state including the City of St. Louis shall annually make a list of all real and tangible personal property taxable in the assessor's city, county, town or district. Except as otherwise provided in subsection 3 of this section and section 137.078, the assessor shall annually assess all personal property at thirty-three and one-third percent of its true value in money as of January first of each calendar year. The assessor shall annually assess all real property, including any new construction and improvements to real property, and possessory interests in real property at the percent of its true value in money set in subsection 5 of this section. The true value in money of any possessory interest in real property in subclass (3), where such real property is on or lies within the ultimate airport boundary as shown by a federal airport

SS SCS SBs 627 & 925 layout plan, as defined by 14 CFR 151.5, of a commercial airport having a FAR Part 139 certification and owned by a political subdivision, shall be the otherwise applicable true value in money of any such possessory interest in real property, less the total dollar amount of costs paid by a party, other than the political subdivision, towards any new construction or improvements on such real property completed after January 1, 2008, and which are included in the above-mentioned possessory interest, regardless of the year in which such costs were incurred or whether such costs were considered in any prior year. The assessor shall annually assess all real property in the following manner: new assessed values shall be determined as of January first of each odd-numbered year and shall be entered in the assessor's books; those same assessed values shall apply in the following even-numbered year, except for new construction and property improvements which shall be valued as though they had been completed as of January first of the preceding odd-numbered year. The assessor may call at the office, place of doing business, or residence of each person required by this chapter to list property, and require the person to make a correct statement of all taxable tangible personal property owned by the person or under his or her care, charge or management, taxable in the county. On or before January first of each even-numbered year, the assessor shall prepare and submit a two-year assessment maintenance plan to the county governing body and the state tax commission for their respective approval or modification. The county governing body shall approve and forward such plan or its alternative to the plan to the state tax commission by February first. If the county governing body fails to forward the plan or its alternative to the plan to the state tax commission by February first, the assessor's plan shall be considered approved by the county governing body. If the state tax commission fails to approve a plan and if the state tax commission and the assessor and the governing body of the county involved are unable to resolve the differences, in order to receive state cost-share funds outlined in section 137.750, the county or the assessor shall petition the administrative hearing commission, by May first, to decide all matters in dispute regarding the assessment maintenance plan. Upon agreement of the parties, the matter may be stayed while the parties proceed with mediation or arbitration upon terms agreed to by the parties. The final decision of the administrative hearing commission shall be subject to judicial review in the circuit court of the county involved. In the event a valuation of subclass (1) real property within any county with a charter form of government, or within a city not within a county, is made by a computer, computer-assisted method or a computer program, the

(1) The findings of the assessor based on an appraisal of the property by

SS SCS SBs 627 & 925 burden of proof, supported by clear, convincing and cogent evidence to sustain such valuation, shall be on the assessor at any hearing or appeal. In any such county, unless the assessor proves otherwise, there shall be a presumption that the assessment was made by a computer, computer-assisted method or a computer program. Such evidence shall include, but shall not be limited to, the following: generally accepted appraisal techniques; and (2) The purchase prices from sales of at least three comparable properties and the address or location thereof. As used in this subdivision, the word "comparable" means that: (a) Such sale was closed at a date relevant to the property valuation; and (b) Such properties are not more than one mile from the site of the disputed property, except where no similar properties exist within one mile of the disputed property, the nearest comparable property shall be used. Such property shall be within five hundred square feet in size of the disputed property, and resemble the disputed property in age, floor plan, number of rooms, and other relevant characteristics. send personal property assessment forms through the mail. 3. The following items of personal property shall each constitute separate subclasses of tangible personal property and shall be assessed and valued for the purposes of taxation at the following percentages of their true value in money: (1) Grain and other agricultural crops in an unmanufactured condition, one-half of one percent; (2) Livestock, twelve percent; (3) Farm machinery, twelve percent; (4) Motor vehicles which are eligible for registration as and are registered as historic motor vehicles pursuant to section 301.131 and aircraft which are at least twenty-five years old and which are used solely for noncommercial purposes and are operated less than fifty hours per year or aircraft that are home built from a kit, five percent; (5) Poultry, twelve percent; and (6) Tools and equipment used for pollution control and tools and equipment used in retooling for the purpose of introducing new product lines or used for making improvements to existing products by any company which is located in a state enterprise zone and which is identified by any standard

  1. Assessors in each county of this state and the City of St. Louis may

[(1)] (a) For real property in subclass (1), nineteen percent; [(2)] (b) For real property in subclass (2), twelve percent; and [(3)] (c) For real property in subclass (3), thirty-two percent. (2) A taxpayer may apply to the county assessor, or, if not 6. Manufactured homes, as defined in section 700.010, which are actually SS SCS SBs 627 & 925 industrial classification number cited in subdivision (5) of section 135.200, twenty-five percent. 4. The person listing the property shall enter a true and correct statement of the property, in a printed blank prepared for that purpose. The statement, after being filled out, shall be signed and either affirmed or sworn to as provided in section 137.155. The list shall then be delivered to the assessor. 5. (1) All subclasses of real property, as such subclasses are established in Section 4(b) of Article X of the Missouri Constitution and defined in section 137.016, shall be assessed at the following percentages of true value: located within a county, then the assessor of such city, for the reclassification of such taxpayer's real property if the use or purpose of such real property is changed after such property is assessed under the provisions of this chapter. If the assessor determines that such property shall be reclassified, he or she shall determine the assessment under this subsection based on the percentage of the tax year that such property was classified in each subclassification. used as dwelling units shall be assessed at the same percentage of true value as residential real property for the purpose of taxation. The percentage of assessment of true value for such manufactured homes shall be the same as for residential real property. If the county collector cannot identify or find the manufactured home when attempting to attach the manufactured home for payment of taxes owed by the manufactured home owner, the county collector may request the county commission to have the manufactured home removed from the tax books, and such request shall be granted within thirty days after the request is made; however, the removal from the tax books does not remove the tax lien on the manufactured home if it is later identified or found. For purposes of this section, a manufactured home located in a manufactured home rental park, rental community or on real estate not owned by the manufactured home owner shall be considered personal property. For purposes of this section, a manufactured home located on real estate owned by the manufactured home owner may be considered real property. 7. Each manufactured home assessed shall be considered a parcel for the

[(1)] (a) For real property in subclass (1), nineteen percent; [(2)] (b) For real property in subclass (2), twelve percent; and [(3)] (c) For real property in subclass (3), thirty-two percent. (2) A taxpayer may apply to the county assessor, or, if not 6. Manufactured homes, as defined in section 700.010, which are actually

SS SCS SBs 627 & 925 purpose of reimbursement pursuant to section 137.750, unless the manufactured home is real estate as defined in subsection 7 of section 442.015 and assessed as a realty improvement to the existing real estate parcel. 8. Any amount of tax due and owing based on the assessment of a manufactured home shall be included on the personal property tax statement of the manufactured home owner unless the manufactured home is real estate as defined in subsection 7 of section 442.015, in which case the amount of tax due and owing on the assessment of the manufactured home as a realty improvement to the existing real estate parcel shall be included on the real property tax statement of the real estate owner. 9. The assessor of each county and each city not within a county shall use the trade-in value published in the October issue of the National Automobile Dealers' Association Official Used Car Guide, or its successor publication, as the recommended guide of information for determining the true value of motor vehicles described in such publication. The assessor shall not use a value that is greater than the average trade-in value in determining the true value of the motor vehicle without performing a physical inspection of the motor vehicle. For vehicles two years old or newer from a vehicle's model year, the assessor may use a value other than average without performing a physical inspection of the motor vehicle. In the absence of a listing for a particular motor vehicle in such publication, the assessor shall use such information or publications which in the assessor's judgment will fairly estimate the true value in money of the motor vehicle. 10. Before the assessor may increase the assessed valuation of any parcel of subclass (1) real property by more than fifteen percent since the last assessment, excluding increases due to new construction or improvements, the assessor shall conduct a physical inspection of such property. 11. If a physical inspection is required, pursuant to subsection 10 of this section, the assessor shall notify the property owner of that fact in writing and shall provide the owner clear written notice of the owner's rights relating to the physical inspection. If a physical inspection is required, the property owner may request that an interior inspection be performed during the physical inspection. The owner shall have no less than thirty days to notify the assessor of a request for an interior physical inspection. 12. A physical inspection, as required by subsection 10 of this section, shall include, but not be limited to, an on-site personal observation and review of all exterior portions of the land and any buildings and improvements to which

SS SCS SBs 627 & 925 the inspector has or may reasonably and lawfully gain external access, and shall include an observation and review of the interior of any buildings or improvements on the property upon the timely request of the owner pursuant to subsection 11 of this section. Mere observation of the property via a drive-by inspection or the like shall not be considered sufficient to constitute a physical inspection as required by this section. 13. The provisions of subsections 11 and 12 of this section shall only apply in any county with a charter form of government with more than one million inhabitants. 14. A county or city collector may accept credit cards as proper form of payment of outstanding property tax or license due. No county or city collector may charge surcharge for payment by credit card which exceeds the fee or surcharge charged by the credit card bank, processor, or issuer for its service. A county or city collector may accept payment by electronic transfers of funds in payment of any tax or license and charge the person making such payment a fee equal to the fee charged the county by the bank, processor, or issuer of such electronic payment. 15. Any county or city not within a county in this state may, by an affirmative vote of the governing body of such county, opt out of the provisions of this section and sections 137.073, 138.060, and 138.100 as enacted by house bill no. 1150 of the ninety-first general assembly, second regular session and section 137.073 as modified by house committee substitute for senate substitute for senate committee substitute for senate bill no. 960, ninety-second general assembly, second regular session, for the next year of the general reassessment, prior to January first of any year. No county or city not within a county shall exercise this opt-out provision after implementing the provisions of this section and sections 137.073, 138.060, and 138.100 as enacted by house bill no. 1150 of the ninety-first general assembly, second regular session and section 137.073 as modified by house committee substitute for senate substitute for senate committee substitute for senate bill no. 960, ninety-second general assembly, second regular session, in a year of general reassessment. For the purposes of applying the provisions of this subsection, a political subdivision contained within two or more counties where at least one of such counties has opted out and at least one of such counties has not opted out shall calculate a single tax rate as in effect prior to the enactment of house bill no. 1150 of the ninety-first general assembly, second regular session. A governing body of a city not within a county or a county that has opted out under the provisions of this subsection may choose

SS SCS SBs 627 & 925 to implement the provisions of this section and sections 137.073, 138.060, and 138.100 as enacted by house bill no. 1150 of the ninety-first general assembly, second regular session, and section 137.073 as modified by house committee substitute for senate substitute for senate committee substitute for senate bill no. 960, ninety-second general assembly, second regular session, for the next year of general reassessment, by an affirmative vote of the governing body prior to December thirty-first of any year. 16. The governing body of any city of the third classification with more than twenty-six thousand three hundred but fewer than twenty-six thousand seven hundred inhabitants located in any county that has exercised its authority to opt out under subsection 15 of this section may levy separate and differing tax rates for real and personal property only if such city bills and collects its own property taxes or satisfies the entire cost of the billing and collection of such separate and differing tax rates. Such separate and differing rates shall not exceed such city's tax rate ceiling. 17. Any portion of real property that is available as reserve for strip, surface, or coal mining for minerals for purposes of excavation for future use or sale to others that has not been bonded and permitted under chapter 444 shall be assessed based upon how the real property is currently being used. Any information provided to a county assessor, state tax commission, state agency, or political subdivision responsible for the administration of tax policies shall, in the performance of its duties, make available all books, records, and information requested, except such books, records, and information as are by law declared confidential in nature, including individually identifiable information regarding a specific taxpayer or taxpayer's mine property. For purposes of this subsection, "mine property" shall mean all real property that is in use or readily available as a reserve for strip, surface, or coal mining for minerals for purposes of excavation for current or future use or sale to others that has been bonded and permitted under chapter 444.

144.010. 1. The following words, terms, and phrases when used in sections 144.010 to 144.525 have the meanings ascribed to them in this section, except when the context indicates a different meaning: (1) "Admission" includes seats and tables, reserved or otherwise, and other similar accommodations and charges made therefor and amount paid for admission, exclusive of any admission tax imposed by the federal government or by sections 144.010 to 144.525; (2) "Business" includes any activity engaged in by any person, or caused

SS SCS SBs 627 & 925 to be engaged in by him, with the object of gain, benefit or advantage, either direct or indirect, and the classification of which business is of such character as to be subject to the terms of sections 144.010 to 144.525. A person is "engaging in business" in this state for purposes of sections 144.010 to 144.525 if such person engages in business [in] activities within this state or maintains a place of business in this state under section 144.605. The isolated or occasional sale of tangible personal property, service, substance, or thing, by a person not engaged in such business, does not constitute engaging in business within the meaning of sections 144.010 to 144.525 unless the total amount of the gross receipts from such sales, exclusive of receipts from the sale of tangible personal property by persons which property is sold in the course of the partial or complete liquidation of a household, farm or nonbusiness enterprise, exceeds three thousand dollars in any calendar year. The provisions of this subdivision shall not be construed to make any sale of property which is exempt from sales tax or use tax on June 1, 1977, subject to that tax thereafter; (3) "Captive wildlife", includes but is not limited to exotic partridges, gray partridge, northern bobwhite quail, ring-necked pheasant, captive waterfowl, captive white-tailed deer, captive elk, and captive furbearers held under permit issued by the Missouri department of conservation for hunting purposes. The provisions of this subdivision shall not apply to sales tax on a harvested animal; (4) "Gross receipts", except as provided in section 144.012, means the total amount of the sale price of the sales at retail including any services other than charges incident to the extension of credit that are a part of such sales made by the businesses herein referred to, capable of being valued in money, whether received in money or otherwise; except that, the term gross receipts shall not include the sale price of property returned by customers when the full sale price thereof is refunded either in cash or by credit. In determining any tax due under sections 144.010 to 144.525 on the gross receipts, charges incident to the extension of credit shall be specifically exempted. For the purposes of sections 144.010 to 144.525 the total amount of the sale price above mentioned shall be deemed to be the amount received. It shall also include the lease or rental consideration where the right to continuous possession or use of any article of tangible personal property is granted under a lease or contract and such transfer of possession would be taxable if outright sale were made and, in such cases, the same shall be taxable as if outright sale were made and considered as a sale of such article, and the tax shall be computed and paid by the lessee upon the rentals paid. The term "gross receipts" shall not include usual and customary

(5) "Instructional class", includes any class, lesson, or instruction intended

SS SCS SBs 627 & 925 delivery charges that are stated separately from the sale price; or used for teaching; (6) "Livestock", cattle, calves, sheep, swine, ratite birds, including but not limited to, ostrich and emu, aquatic products as [defined] described in section 277.024, llamas, alpaca, buffalo, bison, elk documented as obtained from a legal source and not from the wild, goats, horses, other equine, honey bees, or rabbits raised in confinement for human consumption; (7) "Motor vehicle leasing company" shall be a company obtaining a permit from the director of revenue to operate as a motor vehicle leasing company. Not all persons renting or leasing trailers or motor vehicles need to obtain such a permit; however, no person failing to obtain such a permit may avail itself of the optional tax provisions of subsection 5 of section 144.070, as hereinafter provided; (8) "Person" includes any individual, firm, copartnership, joint adventure, association, corporation, municipal or private, and whether organized for profit or not, state, county, political subdivision, state department, commission, board, bureau or agency, except the state transportation department, estate, trust, business trust, receiver or trustee appointed by the state or federal court, syndicate, or any other group or combination acting as a unit, and the plural as well as the singular number; (9) "Product which is intended to be sold ultimately for final use or consumption" means tangible personal property, or any service that is subject to state or local sales or use taxes, or any tax that is substantially equivalent thereto, in this state or any other state; (10) "Purchaser" means a person who purchases tangible personal property or to whom are rendered services, receipts from which are taxable under sections 144.010 to 144.525; (11) "Research or experimentation activities" are the development of an experimental or pilot model, plant process, formula, invention or similar property, and the improvement of existing property of such type. Research or experimentation activities do not include activities such as ordinary testing or inspection of materials or products for quality control, efficiency surveys, advertising promotions or research in connection with literary, historical or similar projects; (12) "Sale" or "sales" includes installment and credit sales, and the exchange of properties as well as the sale thereof for money, every closed

SS SCS SBs 627 & 925 transaction constituting a sale, and means any transfer, exchange or barter, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for valuable consideration and the rendering, furnishing or selling for a valuable consideration any of the substances, things and services herein designated and defined as taxable under the terms of sections 144.010 to 144.525; (13) "Sale at retail" means any transfer made by any person engaged in business as defined herein of the ownership of, or title to, tangible personal property to the purchaser, for use or consumption and not for resale in any form as tangible personal property, for a valuable consideration; except that, for the purposes of sections 144.010 to 144.525 and the tax imposed thereby: (i) purchases of tangible personal property made by duly licensed physicians, dentists, optometrists and veterinarians and used in the practice of their professions shall be deemed to be purchases for use or consumption and not for resale; and (ii) the selling of computer printouts, computer output or microfilm or microfiche and computer-assisted photo compositions to a purchaser to enable the purchaser to obtain for his or her own use the desired information contained in such computer printouts, computer output on microfilm or microfiche and computer-assisted photo compositions shall be considered as the sale of a service and not as the sale of tangible personal property. Where necessary to conform to the context of sections 144.010 to 144.525 and the tax imposed thereby, the term sale at retail shall be construed to embrace: (a) Sales of admission tickets, cash admissions, charges and fees to or in places of amusement, entertainment and recreation, games and athletic events, except amounts paid for any instructional class; artificial, to domestic, commercial or industrial consumers; (c) Sales of local and long distance telecommunications service to to others through equipment of telecommunications subscribers and telecommunications subscribers for the transmission of messages and conversations, and the sale, rental or leasing of all equipment or services pertaining or incidental thereto; (d) Sales of service for transmission of messages by telegraph companies; (e) Sales or charges for all rooms, meals and drinks furnished at any hotel, motel, tavern, inn, restaurant, eating house, drugstore, dining car, tourist camp, tourist cabin, or other place in which rooms, meals or drinks are regularly served to the public;

(b) Sales of electricity, electrical current, water and gas, natural or

SS SCS SBs 627 & 925 (f) Sales of tickets by every person operating a railroad, sleeping car, dining car, express car, boat, airplane, and such buses and trucks as are licensed by the division of motor carrier and railroad safety of the department of economic development of Missouri, engaged in the transportation of persons for hire; (14) "Seller" means a person selling or furnishing tangible personal property or rendering services, on the receipts from which a tax is imposed pursuant to section 144.020; (15) The noun "tax" means either the tax payable by the purchaser of a commodity or service subject to tax, or the aggregate amount of taxes due from the vendor of such commodities or services during the period for which he or she is required to report his or her collections, as the context may require; and (16) "Telecommunications service", for the purpose of this chapter, the transmission of information by wire, radio, optical cable, coaxial cable, electronic impulses, or other similar means. As used in this definition, "information" means knowledge or intelligence represented by any form of writing, signs, signals, pictures, sounds, or any other symbols. Telecommunications service does not include the following if such services are separately stated on the customer's bill or on records of the seller maintained in the ordinary course of business: (a) Access to the internet, access to interactive computer services or electronic publishing services, except the amount paid for the telecommunications service used to provide such access; (b) Answering services and one-way paging services; (c) Private mobile radio services which are not two-way commercial mobile radio services such as wireless telephone, personal communications services or enhanced specialized mobile radio services as defined pursuant to federal law; or (d) Cable or satellite television or music services. 2. For purposes of the taxes imposed under sections 144.010 to 144.525, and any other provisions of law pertaining to sales or use taxes which incorporate the provisions of sections 144.010 to 144.525 by reference, the term manufactured homes shall have the same meaning given it in section 700.010. Tax Law".

  1. Sections 144.010 to 144.525 may be known and quoted as the "Sales

254.075. State-owned lands, used by the commission and classified as forest cropland will not be subject to any ad valorem tax[, or to any yield tax on timber cut on such lands,] nor subject to any penalties if removed from the forest cropland classification.

254.210. When a classification shall have been cancelled for cause, the

SS SCS SBs 627 & 925 owner of such lands shall make reimbursement to the commission in a manner as the director of revenue shall prescribe for the grant which was paid by the commission to the county in lieu of taxes on this land while so classified as forest cropland, plus a penalty equivalent to ten percent interest thereon. [Such reimbursement shall be in addition to any yield tax which may have been paid or may be collected.]

262.900. 1. As used in this section, the following terms mean: (1) "Agricultural products", an agricultural, horticultural, viticultural, or vegetable product, growing of grapes that will be processed into wine, bees, honey, fish or other aquacultural product, planting seed, livestock, a livestock product, a forestry product, poultry or a poultry product, either in its natural or processed state, that has been produced, processed, or otherwise had value added to it in this state; (2) "Blighted area", that portion of the city within which the legislative authority of such city determines that by reason of age, obsolescence, inadequate, or outmoded design or physical deterioration have become economic and social liabilities, and that such conditions are conducive to ill health, transmission of disease, crime or inability to pay reasonable taxes; (3) "Department", the department of agriculture; (4) "Domesticated animal", cattle, calves, sheep, swine, ratite birds including but not limited to ostrich and emu, llamas, alpaca, buffalo, bison, elk documented as obtained from a legal source and not from the wild, goats, or horses, other equines, or rabbits raised in confinement for human consumption; value-added agricultural products; chickens, or thirty domesticated animals; (6) "Livestock", cattle, calves, sheep, swine, ratite birds including but not limited to ostrich and emu, aquatic products as [defined] described in section 277.024, llamas, alpaca, buffalo, bison, elk documented as obtained from a legal source and not from the wild, goats, or horses, other equines, or rabbits raised in confinement for human consumption; (7) "Locally grown", a product that was grown or raised in the same county or city not within a county in which the UAZ is located or in an adjoining county or city not within a county. For a product raised or sold in a city not within a county, locally grown also includes an adjoining county with a charter

(5) "Grower UAZ", a type of UAZ: (a) That can either grow produce, raise livestock, or produce other

(b) That does not exceed fifty laying hens, six hundred fifty broiler

(9) "Meat product", anything containing meat intended for or capable of (12) "Processing UAZ", a type of UAZ: (b) That meets federal and state processing laws and standards; (c) Is a qualifying small business approved by the department; (13) "Qualifying small business", those enterprises which are established (c) An agricultural product grown in this state which has had its value (d) A physical segregation of a commodity or agricultural product grown (15) "Urban agricultural zone" or "UAZ", a zone within a metropolitan (8) "Meat", any edible portion of livestock or poultry carcass or part

SS SCS SBs 627 & 925 form of government with more than nine hundred fifty thousand inhabitants and those adjoining said county; thereof; use for human consumption, which is derived, in whole or in part, from livestock or poultry; 301.010; (11) "Poultry", any domesticated bird intended for human consumption; (a) That processes livestock, poultry, or produce for human consumption; within an Urban Agricultural Zone subsequent to its creation, and which meet the definition established for the Small Business Administration and set forth in Section 121.201 of Part 121 of Title 13 of the Code of Federal Regulations; the result of: or dairy product in this state; product; enhanced by special production methods such as organically grown products; or in this state that enhances its value such as identity preserved marketing systems; statistical area as defined by the United States Office of Budget and Management that has one or more of the following entities that is a qualifying small business and approved by the department, as follows: products; (b) Any organization or person that raises livestock or poultry; (c) Any organization or person who processes livestock or poultry;

(a) Any organization or person who grows produce or other agricultural

(10) "Mobile unit", the same as motor vehicle as defined in section

(9) "Meat product", anything containing meat intended for or capable of (12) "Processing UAZ", a type of UAZ: (b) That meets federal and state processing laws and standards; (c) Is a qualifying small business approved by the department; (13) "Qualifying small business", those enterprises which are established (c) An agricultural product grown in this state which has had its value (d) A physical segregation of a commodity or agricultural product grown (15) "Urban agricultural zone" or "UAZ", a zone within a metropolitan

(14) "Value-added agricultural products", any product or products that are

(a) Using an agricultural product grown in this state to produce a meat

(b) A change in the physical state or form of the original agricultural

(a) If the person or organization is a grower UAZ, processing UAZ, (b) The number of jobs to be created; (c) The types of products to be produced; and (d) If applying for a vending UAZ, the ability to accept food stamps under (3) Approval of the UAZ by such municipality shall be reviewed five and 3. The governing body of any municipality planning to seek designation (d) Any organization that sells at a minimum seventy-five percent locally

(16) "Vending UAZ", a type of UAZ: (a) That sells produce, meat, or value-added locally grown agricultural

SS SCS SBs 627 & 925 grown food; goods; Supplemental Nutrition Assistance Program as a form of payment; and an UAZ vendor license. (1) A person or organization shall submit to any incorporated municipality an application to develop an UAZ on a blighted area of land. Such application shall demonstrate or identify on the application: vending UAZ, or a combination of all three types of UAZs provided in this paragraph, in which case the person or organization shall meet the requirements of each type of UAZ in order to qualify; the provisions of the Supplemental Nutrition Assistance Program if selling products to consumers. before either approving or denying the request to establish an UAZ. ten years after the development of the UAZ. After twenty-five years, the UAZ shall dissolve. If the municipality finds during its review that the UAZ is not meeting the requirements set out in this section, the municipality may dissolve the UAZ. of an urban agricultural zone shall establish an urban agricultural zone board. The number of members on the board shall be seven. One member of the board shall be appointed by the school district or districts located within the area proposed for designation of an urban agricultural zone. Two members of the board shall be appointed by other affected taxing districts. The remaining four members shall be chosen by the chief elected officer of the municipality. The four members chosen by the chief elected officer of the municipality shall all be residents of the county or city not within a county in which the UAZ is to be

(b) That is able to accept food stamps under the provisions of the

(c) Is a qualifying small business that is approved by the department for

(a) If the person or organization is a grower UAZ, processing UAZ, (b) The number of jobs to be created; (c) The types of products to be produced; and (d) If applying for a vending UAZ, the ability to accept food stamps under (3) Approval of the UAZ by such municipality shall be reviewed five and 3. The governing body of any municipality planning to seek designation

(2) A municipality shall review and modify the application as necessary

  1. The members of the board annually shall elect a chair from among the

SS SCS SBs 627 & 925 located, and at least one of such four members shall have experience in or represent organizations associated with sustainable agriculture, urban farming, community gardening, or any of the activities or products authorized by this section for UAZs. 4. The school district member and the two affected taxing district members shall each have initial terms of five years. Of the four members appointed by the chief elected official, two shall have initial terms of four years, and two shall have initial terms of three years. Thereafter, members shall serve terms of five years. Each member shall hold office until a successor has been appointed. All vacancies shall be filled in the same manner as the original appointment. For inefficiency or neglect of duty or misconduct in office, a member of the board may be removed by the applicable appointing authority. 5. A majority of the members shall constitute a quorum of such board for the purpose of conducting business and exercising the powers of the board and for all other purposes. Action may be taken by the board upon a vote of a majority of the members present. members. 7. The role of the board shall be to conduct the activities necessary to advise the governing body on the designation of an urban agricultural zone and any other advisory duties as determined by the governing body. The role of the board after the designation of an urban agricultural zone shall be review and assessment of zone activities. 8. Prior to the adoption of an ordinance proposing the designation of an urban agricultural zone, the urban agricultural board shall fix a time and place for a public hearing and notify each taxing district located wholly or partially within the boundaries of the proposed urban agricultural zone. The board shall send, by certified mail, a notice of such hearing to all taxing districts and political subdivisions in the area to be affected and shall publish notice of such hearing in a newspaper of general circulation in the area to be affected by the designation at least twenty days prior to the hearing but not more than thirty days prior to the hearing. Such notice shall state the time, location, date, and purpose of the hearing. At the public hearing any interested person or affected taxing district may file with the board written objections to, or comments on, and may be heard orally in respect to, any issues embodied in the notice. The board shall hear and consider all protests, objections, comments, and other evidence presented at the hearing. The hearing may be continued to another date without further notice

SS SCS SBs 627 & 925 other than a motion to be entered upon the minutes fixing the time and place of the subsequent hearing. 9. Following the conclusion of the public hearing required under subsection 8 of this section, the governing authority of the municipality may adopt an ordinance designating an urban agricultural zone. 10. The real property of the UAZ shall not be subject to assessment or payment of ad valorem taxes on real property imposed by the cities affected by this section, or by the state or any political subdivision thereof, for a period of up to twenty-five years as specified by ordinance under subsection 9 of this section, except to such extent and in such amount as may be imposed upon such real property during such period, as was determined by the assessor of the county in which such real property is located, or, if not located within a county, then by the assessor of such city, in an amount not greater than the amount of taxes due and payable thereon during the calendar year preceding the calendar year during which the urban agricultural zone was designated. The amounts of such tax assessments shall not be increased during such period so long as the real property is used in furtherance of the activities provided under the provisions of subdivision (15) of subsection 1 of this section. At the conclusion of the period of abatement provided by the ordinance, the property shall then be reassessed. If only a portion of real property is used as an UAZ, then only that portion of real property shall be exempt from assessment or payment of ad valorem taxes on such property, as provided by this section. 11. If the water services for the UAZ are provided by the municipality, the municipality may authorize a grower UAZ to pay wholesale water rates for the cost of water consumed on the UAZ. If available, the UAZ may pay fifty percent of the standard cost to hook onto the water source. (1) Any local sales tax revenues received from the sale of agricultural products sold in the UAZ, or any local sales tax revenues received by a mobile unit associated with a vending UAZ selling agricultural products in the municipality in which the vending UAZ is located, shall be deposited in the urban agricultural zone fund established in subdivision (2) of this subsection. An amount equal to one percent shall be retained by the director of revenue for deposit in the general revenue fund to offset the costs of collection. (2) There is hereby created in the state treasury the "Urban Agricultural Zone Fund", which shall consist of money collected under subdivision (1) of this subsection. The state treasurer shall be custodian of the fund. In accordance treasurer may approve with sections 30.170 and 30.180, the state

SS SCS SBs 627 & 925 disbursements. The fund shall be a dedicated fund and, upon appropriation, shall be used for the purposes authorized by this section. Notwithstanding the provisions of section 33.080 to the contrary, any moneys remaining in the fund at the end of the biennium shall not revert to the credit of the general revenue fund. The state treasurer shall invest moneys in the fund in the same manner as other funds are invested. Any interest and moneys earned on such investments shall be credited to the fund. Fifty percent of fund moneys shall be made available to school districts. The remaining fifty percent of fund moneys shall be allocated to municipalities that have urban agricultural zones based upon the municipality's percentage of local sales tax revenues deposited into the fund. The municipalities shall, upon appropriation, provide fund moneys to urban agricultural zones within the municipality for improvements. School districts may apply to the department for money in the fund to be used for the development of curriculum on or the implementation of urban farming practices under the guidance of the University of Missouri extension service and a certified vocational agricultural instructor. The funds are to be distributed on a competitive basis within the school district or districts in which the UAZ is located pursuant to rules to be promulgated by the department, with special consideration given to the relative number of students eligible for free and reduced-price lunches attending the schools within such district or districts. 13. Any rule or portion of a rule, as that term is defined in section 536.010, that is created under the authority delegated in this section shall become effective only if it complies with and is subject to all of the provisions of chapter 536 and, if applicable, section 536.028. This section and chapter 536 are nonseverable and if any of the powers vested with the general assembly pursuant to chapter 536 to review, to delay the effective date, or to disapprove and annul a rule are subsequently held unconstitutional, then the grant of rulemaking authority and any rule proposed or adopted after August 28, 2013, shall be invalid and void. 14. The provisions of this section shall not apply to any county with a charter form of government and with more than three hundred thousand but fewer than four hundred fifty thousand inhabitants. unless the context otherwise indicates, mean: (1) "Adulterated", any meat or meat product under one or more of the circumstances listed in Title XXI, Chapter 12, Section 601 of the United States Code as now constituted or hereafter amended;

265.300. The following terms as used in sections 265.300 to 265.470,

SS SCS SBs 627 & 925 (2) "Capable of use as human food", any carcass, or part or product of a carcass, of any animal unless it is denatured or otherwise identified, as required by regulation prescribed by the director, to deter its use as human food, or is naturally inedible by humans; (3) "Cold storage warehouse", any place for storing meat or meat products which contains at any one time over two thousand five hundred pounds of meat or meat products belonging to any one private owner other than the owner or operator of the warehouse; (4) "Commercial plant", any establishment in which livestock [or], poultry, or captive cervids are slaughtered for transportation or sale as articles of commerce intended for or capable of use for human consumption, or in which meat or meat products are prepared for transportation or sale as articles of commerce, intended for or capable of use for human consumption; or his authorized representative; (6) "Livestock", cattle, calves, sheep, swine, ratite birds including but not limited to ostrich and emu, aquatic products as defined in section 277.024, llamas, alpaca, buffalo, bison, elk documented as obtained from a legal source and not from the wild, goats, or horses, other equines, or rabbits raised in confinement for human consumption; cervid carcass or part thereof; (8) "Meat product", anything containing meat intended for or capable of use for human consumption, which is derived, in whole or in part, from livestock [or], poultry, or captive cervids; (9) "Misbranded", any meat or meat product under one or more of the circumstances listed in Title XXI, Chapter 12, Section 601 of the United States Code as now constituted or hereafter amended; stating that an article was inspected and passed or condemned; otherwise manufactured or processed; cervids which [has] have died other than by slaughter.

(13) "Unwholesome": (a) Processed, prepared, packed or held under unsanitary conditions; (b) Produced in whole or in part from livestock [or], poultry, or captive

(7) "Meat", any edible portion of livestock [or], poultry, or captive

(5) "Director", the director of the department of agriculture of this state,

(10) "Official inspection mark", the symbol prescribed by the director

(11) "Poultry", any domesticated bird intended for human consumption; (12) "Prepared", slaughtered, canned, salted, rendered, boned, cut up, or

SS SCS SBs 627 & 925

265.490. As used in sections 265.490 to 265.499: (1) "Bulk meat" means beef sold by hanging weight, consisting of whole hindquarter; 6 7 including the twelfth rib; 8 9 (g) "Trimmed loin of beef", short loin and hip (sirloin), and that section of (3) "Food plan" means any plan offering meat for sale or the offering of (4) (5) "Meat", means the same as defined in section 265.300; (6) "Misrepresent" means the use of any untrue, misleading or deceptive (a) "Side of beef", one-half of a split beef, comprising the frontquarter and carcasses and the following primal cuts: including the fifth rib; ten inches from tip of chine bone to top of rib without plate; thirteenth rib, consisting of round, loin and flank; hindquarter including thirteenth rib and separated one inch to two inches below aitchbone, without flank or kidney; inch to two inches below aitchbone back to the shin bone; include persons purchasing for resale; such product in combination with each other or with any other food or nonfood product or service for a single price; oral or written statement, advertisement, label, display, picture, illustration or sample; association, or other entity; statement, advertisement, label, display, picture, illustration or sample; [(7)] (10) "Seller" means any person, individual or business entity, corporation, league, franchise, franchisee, franchisor or any authorized

(e) "Rib of beef", from the sixth to the twelfth rib, inclusive, not to exceed

(f) "Hindquarter of beef", the rear section of a side from and including the

(b) "Frontquarter of beef", the foreward portion of a side, back to and

(c) "Back of beef", chuck and rib with plate and brisket removed; (d) "Arm chuck of beef", arm chuck with brisket removed, back to and

(h) "Full loin of beef", loin of beef, including flank and kidney; (i) "Round of beef", that portion of hindquarter separated from loin one hindquarter; including the twelfth rib; (g) "Trimmed loin of beef", short loin and hip (sirloin), and that section of (3) "Food plan" means any plan offering meat for sale or the offering of (4) (5) "Meat", means the same as defined in section 265.300; (6) "Misrepresent" means the use of any untrue, misleading or deceptive (8) "Poultry", means the same as defined in section 265.300;

[(5)] (7) "Person" means individual, partnership, firm, corporation,

(2) "Buyer" means both actual and prospective purchasers but does not

"Livestock", means the same as defined in section 265.300;

(8) "Poultry", means the same as defined in section 265.300; [(6)] (9) "Represent" means the use of any form of oral or written

SS SCS SBs 627 & 925 representative or agent thereof who offers meat, or combinations of such items, for retail purchase to the public for preparation and consumption off the premises where sold or for direct purchase by an individual at his residence. a carcass or food plan shall engage in any misleading or deceptive practices, 3 including, but not limited to, any one or more of the following: 4 5 the seller, displaying any product or depiction of a product to any buyer in order 6 to induce the purchase of another product or representing that a product is for 7 sale when the representation is used primarily to sell another product, or 8 substituting any product for that ordered by the buyer without the buyer's 9 consent. Nothing in this subdivision shall be construed to prohibit the (2) Failing to have available a sufficient quantity of the product (3) Using any price list or advertisement subject to changes without notice in any printed (6) Representing the price of any product to be offered for sale in units (7) Misrepresenting the cut, grade, brand or trade name, or weight or 265.494. No person advertising, offering for sale or selling all or part of (1) Disparaging or degrading any product advertised or offered for sale by enhancement of sales of any product by the use of a gift; represented as being for sale to meet reasonable anticipated demands, unless the available amount is disclosed fully and conspicuously; unless so stated, and which contains prices other than the seller's current billing prices, unless changes are subject to consumer's advance acceptance or rejection at or before the time of order or delivery; purchases of any products which are not of the same grade or quality; advertisement and invoice in at least ten-point type any charge for cutting, wrapping, freezing, delivery, annual interest rate or financing and other services; larger than one pound in terms other than price per single pound. Nothing in this subdivision shall be construed to prevent the price of such units from also being represented by individual serving, by fluid measure or by other meaningful description; measure of any product, or misrepresenting a product as meat that is not derived from harvested production livestock or poultry; (8) Using the abbreviation "U.S." in describing a product not graded by the United States Department of Agriculture, except that a product may be described as "U.S. Inspected" when true; (9) Referring to a quality grade other than the United States Department a carcass or food plan shall engage in any misleading or deceptive practices, including, but not limited to, any one or more of the following: the seller, displaying any product or depiction of a product to any buyer in order to induce the purchase of another product or representing that a product is for sale when the representation is used primarily to sell another product, or substituting any product for that ordered by the buyer without the buyer's consent. Nothing in this subdivision shall be construed to prohibit the (2) Failing to have available a sufficient quantity of the product (3) Using any price list or advertisement subject to changes without notice in any printed (6) Representing the price of any product to be offered for sale in units (7) Misrepresenting the cut, grade, brand or trade name, or weight or

(4) Misrepresenting the amount of money that the buyer will save on

(5) Failing to disclose

fully and conspicuously

(10) Misrepresenting a product through the use of any term similar to a

(a) Prime; (b) Choice; (c) Good; (d) Standard; (e) Utility; (f) Commercial; (g) Canner; (h) Cutter;

SS SCS SBs 627 & 925 of Agriculture quality grade, unless the grade name is preceded by the seller's name in type at least as large and conspicuous as the grade name; government grade; (11) Failing to disclose in uniform ten-point type, when a quality grade is advertised, a definition of the United States Department of Agriculture quality grade in the following terms: and within each quality grade the following yield grade: a. Yield grade 1 - extra lean; b. Yield grade 2 - lean; c. Yield grade 3 - average waste; d. Yield grade 4 - wasty; e. Yield grade 5 - exceptionally wasty; (12) Advertising or offering for sale carcasses, sides or primal cuts as such, while including disproportionate numbers or amounts of less expensive components of those cuts, or offering them in tandem with less expensive components from other carcasses, sides or primal cut parts; grade for any product if the product is represented as having been graded; (14) Failing to disclose fully and conspicuously that the yield of consumable meat from any carcass or part of a carcass will be less than the weight of the carcass or part of the carcass. The seller shall, for each carcass or part of carcass advertised, use separately and distinctly in any printed matter, in at least ten-point type, the following disclosure: "Sold gross weight subject to trim loss."; or part of carcass will yield; carcass is the frontquarter or hindquarter;

(13) Failing to disclose fully and conspicuously the correct government

(15) Misrepresenting the amount or proportion of retail cuts that a carcass

(16) Failing to disclose fully and conspicuously whether a quarter of a

(18) Representing primal cuts in a manner other than described in

SS SCS SBs 627 & 925 (17) Representing any part of a carcass as a "half" or "side" unless it consists exclusively of a frontquarter and hindquarter. Sides or halves must consist of only anatomically natural proportions of cuts from frontquarters or hindquarters; subdivision (1) of section 265.490; (19) Using the words "bundle", "sample order" or words of similar import to describe a quantity of meat unless the seller itemizes each type of cut and the weight of each type of cut which the buyer will receive; (20) Advertising or offering a free, bonus, or extra product or service combined with or conditioned on the purchase of any other product or service unless the additional product or service is accurately described, including, whenever applicable, grade, net weight or measure, type and brand or trade name. The words "free", "bonus" or other words of similar import shall not be used in any advertisement unless the advertisement clearly and conspicuously sets forth the total price or amount which must be purchased to entitle the buyer to the additional product or service.

266.600. 1. No political subdivision shall adopt or enforce any ordinance, rule, or regulation relating to the labeling, cultivation, or other use of seeds or fertilizers as such terms are defined or used in sections 266.021 and 266.291, respectively. The provisions of this section shall not apply to any ordinance, rule, or regulation enacted prior to August 28, 2018. 2. This section shall not apply to rice seed. 267.560 to 267.660, the following terms mean: (1) "Accredited approved veterinarian", a veterinarian who has been accredited by the United States Department of Agriculture and approved by the state department of agriculture and who is duly licensed under the laws of Missouri to engage in the practice of veterinary medicine, or a veterinarian domiciled and practicing veterinary medicine in a state other than Missouri, duly licensed under laws of the state in which he resides, accredited by the United States Department of Agriculture, and approved by the chief livestock sanitary official of that state; species domesticated or semidomesticated; (2) "Animal", an animal of the equine, bovine, porcine, ovine, caprine, or

(3) "Approved laboratory", a laboratory approved by the department;

  1. This section shall not apply to rice seed. 267.565. Unless the context requires otherwise, as used in sections

SS SCS SBs 627 & 925 (4) "Approved vaccine" or "bacterin", a vaccine or bacterin produced under the license of the United States Department of Agriculture and approved by the department for the immunization of animals against infectious and contagious disease; (5) "Bird", a bird of the avian species; (6) "Certified free herd", a herd of cattle, swine, goats or a flock of sheep or birds which has met the requirements and the conditions set forth in sections 267.560 to 267.660 and as required by the department and as recommended by the United States Department of Agriculture, and for such status for a specific disease and for a herd of cattle, swine, goats or flock of sheep or birds in another state which has met those minimum requirements and conditions under the supervision of the livestock sanitary authority of the state in which said animals or birds are domiciled, and as recommended by the United States Department of Agriculture for such status for a specific disease; (7) "Condition", upon examination of any animal or bird in this state by the state veterinarian or his or her duly authorized representative, the findings of which indicate the presence or suspected presence of a toxin in such animal or bird that warrants further examination or observation for confirmation of the presence or nonpresence of such toxin; (8) "Department" or "department of agriculture", the department of agriculture of the state of Missouri, and when by this law the said department of agriculture is charged to perform a duty, it shall be understood to authorize the performance of such duty by the director of agriculture of the state of Missouri, or by the state veterinarian of the state of Missouri or his duly authorized deputies acting under the supervision of the director of agriculture; (9) "Holding period", restriction of movement of animals or birds into or out of a premise under such terms and conditions as may be designated by order of the state veterinarian or his or her duly authorized representative prior to confirmation of a contagious disease or condition; (10) "Infected animal" or "infected bird", an animal or bird which shows a positive reaction to any recognized serological test or growth on culture or any other recognized test for the detection of any disease of livestock or poultry as approved by the department or when clinical symptoms and history justifies designating such animal or bird as being infected with a contagious or infectious disease; (11) "Isolated" or "isolation", a condition in which animals or birds are quarantined to a certain designated premises and quarantined separately and

(12) "Licensed market", a market as defined and licensed under chapter

SS SCS SBs 627 & 925 apart from any other animals or birds on adjacent premises; 277; (13) "Livestock", horses, cattle, swine, sheep, goats, ratite birds including but not limited to ostrich and emu, aquatic products as defined in section 277.024, llamas, alpaca, buffalo, bison, elk documented as obtained from a legal source and not from the wild and raised in confinement for human consumption or animal husbandry, poultry and other domesticated animals or birds; (14) "Official health certificate" is a legal record covering the requirements of the state of Missouri executed on an official form of the standard size from the state of origin and approved by the proper livestock sanitary official of the state of origin or an equivalent form provided by the United States Department of Agriculture and issued by an approved, accredited, licensed, graduate veterinarian; (15) "Public stockyards", any public stockyards located within the state of Missouri and subject to regulations of the United States Department of Agriculture or the Missouri department of agriculture; (16) "Quarantine", a condition in which an animal or bird of any species is restricted in movement to a particular premises under such terms and conditions as may be designated by order of the state veterinarian or his duly authorized deputies; (17) "Traders" or "dealers", any person, firm or corporation engaged in the business of buying, selling or exchange of livestock on any basis other than on a commission basis at any sale pen, concentration point, farm, truck or other conveyance including persons, firms or corporations employed as an agent of the vendor or purchaser excluding public stockyards under federal supervision or markets licensed under sections 267.560 to 267.660 and under the supervision of the department, breed association sales or any private farm sale. mean: (1) "Agent", any person authorized to act for a livestock dealer; (2) "Dealer transactions", any purchase, sale, or exchange of livestock by a dealer, or agent, representative, or consignee of a dealer or person in which any interest equitable or legal is acquired or divested whether directly or indirectly; (3) "Director", the director of the Missouri department of agriculture or his designated representative; (4) "Engaged in the business of buying, selling, or exchanging in commerce

276.606. As used in sections 276.600 to 276.661, the following terms

(6) "Livestock dealer", any person engaged in the business of buying,

SS SCS SBs 627 & 925 livestock", sales and purchases of greater frequency than the person would make in feeding operation under the normal operation of a farm, if the person is a farmer. If the person is not a farmer he is a dealer engaged in the business of buying, selling, or exchanging in commerce livestock; (5) "Livestock", cattle, swine, sheep, goats, horses and poultry, llamas, alpaca, buffalo, bison, and other domesticated or semidomesticated or exotic animals; selling, or exchanging in commerce of livestock; (7) "Livestock transactions", any purchase, sale or exchange of livestock by a person, whether or not a livestock dealer, in which any interest equitable or legal is acquired or divested whether directly or indirectly; (8) "Official ear tag", a metal or plastic ear tag prescribed by the director conforming to the nine character alpha-numeric national uniform ear-tagging system; legal entity; department of agriculture, or his appointed agent.

(9) "Person", any individual, partnership, corporation, association or other

277.020. The following terms as used in this chapter mean: (1) "Livestock", cattle, swine, sheep, ratite birds including but not limited to ostrich and emu, aquatic products as defined in section 277.024, llamas, alpaca, buffalo, bison, elk documented as obtained from a legal source and not from the wild and raised in confinement for human consumption or animal husbandry, goats and poultry, equine and exotic animals; (2) "Livestock market", a place of business or place where livestock is concentrated for the purpose of sale, exchange or trade made at regular or irregular intervals, whether at auction or not, except this definition shall not apply to any public farm sale or purebred livestock sale, or to any sale, transfer, or exchange of livestock from one person to another person for movement or transfer to other farm premises or directly to a licensed market; (3) "Livestock sale", the business of mediating, for a commission, or otherwise, sale, purchase, or exchange transactions in livestock, whether or not at a livestock market; except the term "livestock sale" shall not apply to order buyers, livestock dealers or other persons acting directly as a buying agent for any third party; (4) "Person", individuals, partnerships, corporations and associations;

(10) "State veterinarian", the state veterinarian of the Missouri

SS SCS SBs 627 & 925 department of agriculture.

(5) "State veterinarian", the state veterinarian of the Missouri state

414.032. 1. All kerosene, diesel fuel, heating oil, aviation turbine fuel, gasoline, gasoline-alcohol blends and other motor fuels shall meet the requirements in the annual book of ASTM standards and supplements thereto. The director may promulgate rules and regulations on the labeling, standards for, and identity of motor fuels and heating oils. 2. The director may inspect gasoline, gasoline-alcohol blends or other motor fuels to insure that these fuels conform to advertised grade and octane. In no event shall the penalty for a first violation of this section exceed a written reprimand. 3. The director may waive specific requirements in this section and in regulations promulgated according to this section, or may establish temporary alternative requirements for fuels as determined to be necessary in the event of an extreme and unusual fuel supply circumstance as a result of a petroleum pipeline or petroleum refinery equipment failure, emergency, or a natural disaster as determined by the director for a specified period of time. 4. Any waiver issued under subsection 3 of this section shall be as limited in scope and applicability as necessary, and shall apply equally and uniformly to all persons and companies in the impacted petroleum motor fuel supply and distribution system, including but not limited to petroleum producers, terminals, distributors, and retailers.

[254.160. If such products of cuttings shall be sold or otherwise disposed of or transferred to the ownership of other persons it shall be subject to the yield tax provided in this chapter. Whenever a cutting shall be made other than as excepted in sections 254.140 and 254.150, of this chapter, the owner of the land shall file a sworn statement with the commission of the quantity and species of timber cut; this statement shall be filed not

[254.150. All products of cuttings on classified lands shall pay a yield tax as provided by this chapter, except materials from cuttings permitted by section 254.140, when such materials shall be used by the owner of the land, or by a tenant with the permission of the owner upon property belonging to such owner, which is taxable in the same county as the timber land from which the timber was removed.]

SS SCS SBs 627 & 925 later than one month following said cutting or at the end of each month where the cutting is continuous. The commission shall review this statement and determine the stumpage value and forward its report to the director of revenue. The director of revenue or his agent shall arrange collection of the yield tax from the owner.]

[254.170. Whenever a cutting shall be made on lands so classified, except as otherwise provided in this chapter and in addition to the local tax, the material so cut shall be subject to a yield tax on the value as determined under section 254.160 and at the rate of six percentum of such value.]

[254.180. Yield taxes provided for in section 254.150 and reimbursements as provided for in sections 254.210 and 254.220 shall be deposited in the conservation commission fund.]

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