Missouri Revised Statutes

Mo. Rev. Stat. § 144.615 (2026)

Exemptions

✓ current as of May 2026

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144.615. Exemptions. — There are specifically exempted from the taxes levied in sections 144.600 to 144.745:

(1) Property, the storage, use or consumption of which this state is prohibited from taxing pursuant to the constitution or laws of the United States or of this state;

(2) Property, the gross receipts from the sale of which are required to be included in the measure of the tax imposed pursuant to the Missouri sales tax law;

(3) Tangible personal property, the sale or other transfer of which, if made in this state, would be exempt from or not subject to the Missouri sales tax pursuant to the provisions of subsection 2 of section 144.030;

(4) Motor vehicles, trailers, boats, and outboard motors subject to the tax imposed by section 144.020;

(5) Tangible personal property which has been subjected to a tax by any other state in this respect to its sales or use; provided, if such tax is less than the tax imposed by sections 144.600 to 144.745, such property, if otherwise taxable, shall be subject to a tax equal to the difference between such tax and the tax imposed by sections 144.600 to 144.745;

(6) Tangible personal property held by processors, retailers, importers, manufacturers, wholesalers, or jobbers solely for resale in the regular course of business;

(7) Personal and household effects and farm machinery used while an individual was a bona fide resident of another state and who thereafter became a resident of this state, or tangible personal property brought into the state by a nonresident for his own storage, use or consumption while temporarily within the state.

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(L. 1959 H.B. 35 § 5, A.L. 1961 p. 623, A.L. 1985 H.B. 280, et al., A.L. 1986 H.B. 1554 Revision, A.L. 2003 S.B. 11, A.L. 2004 H.B. 795, et al. merged with H.B. 1182, A.L. 2013 H.B. 184 merged with S.B. 23 merged with S.B. 99)

Effective 7-05-13 (S.B. 23); 7-05-13 (S.B. 99); 8-28-13 (H.B. 184)

CROSS REFERENCES:

Nonseverability clause, 144.008

Economy rate telephone service exemption, 660.149

(1962) Section 144.615 specifically exempts motor vehicles subject to the motor vehicle use tax from the compensating use tax law and the exemption extends to the motor vehicle not just to certain transactions pertaining to the motor vehicle. Federhofer, Inc. v. Morris (Mo.), 364 S.W.2d 524.

(1994) Where marketer purchased packing materials to be used in shipping merchandise sold through parties or catalog sales and shipping demonstrator kits to independent contractors, packing materials which were used to assure marketer and customer that merchandise would arrive in good condition were exempt from sales and use taxes as property held solely for resale. House of Lloyd v. Director of Revenue, 884 S.W.2d 271 (Mo. en banc).

Notes of Decisions

Cited in 36 cases (2 in the last 5 years), 1961–2023 · leading case: Smith Beverage Co. of Columbia, Inc. v. Reiss, 568 S.W.2d 61 (Mo. 1978).

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Smith Beverage Co. of Columbia, Inc. v. Reiss, 568 S.W.2d 61 (Mo. 1978). · cites it 57× “Respondents seek a declaration that the Revenue Department's amended Rule 34 conflicts with the Use Tax exemption provisions of § 144.615(6), RSMo 1969, [1] and is thus invalid, also for an injunction to stay enforcement of the Rule and a determination that respondents and…”

Brinker Missouri, Inc. v. Dir. of Revenue, 319 S.W.3d 433 (Mo. 2010). · cites it 26× “" Brinker admits this taxing provision applies to the items as to which it seeks a refund of use tax but argues that it is entitled to an exemption from Missouri use tax under sections 144.615(3) and 144.030.2(4) and (5) for the stoves, refrigerators, dispensers and other items…”

Ronnoco Coffee Co. v. Dir. of Revenue, 185 S.W.3d 676 (Mo. 2006). · cites it 42× “[5] Section 144.615 states in relevant part: "There are specifically exempted from the taxes levied in sections 144.”

Spudich v. Dir. of Revenue, 745 S.W.2d 677 (Mo. 1988). · cites it 20× “1(2) violates the Equal Protection Clause of the Fourteenth Amendment; and (3) whether billiard tables purchased for display and possible resale are exempt from use tax pursuant to Section 144.615(6), RSMo 1986. The Administrative Hearing Commission found all issues against the…”

Floyd Charcoal Co. v. Dir. of Revenue, 599 S.W.2d 173 (Mo. 1980). · cites it 12× “) Section 144.615(3) makes these exemptions applicable also to the use tax.”

Bus. Aviation, LLC & Vaughn C. Zimmerman v. Dir. of Revenue, 579 S.W.3d 212 (Mo. 2019). · cites it 8× “] Section 144.615 lists use tax exemptions, providing: There are specifically exempted from the taxes levied in sections 144.”

Balloons Over the Rainbow, Inc. v. Dir. of Revenue, 427 S.W.3d 815 (Mo. 2014). · cites it 6× “Section 144.615(3). 11 The two exemptions under which Balloons makes its claims, section 144.”

Associated Indus. of Missouri v. Dir. of Revenue, 918 S.W.2d 780 (Mo. 1996). · cites it 7× “748 created by the Supreme Court’s opinion is a different type of exception than that allowed for in § 144.615. The exemption in § 144.615(1) is defined by “property”, presumably a certain discernible type of property, such as military equipment used by the United States.”

King v. Nat'l Super Markets, Inc., 653 S.W.2d 220 (Mo. 1983). · cites it 10× “, and held the purchases exempt from use tax under section 144.615(6) RSMo 1978. The Director contends the Commission erred because the transfer of the bags from National to its customers does not constitute a “sale” as defined by section 144.”

GTE Automatic Elec. v. Dir. of Revenue, 780 S.W.2d 49 (Mo. 1989). · cites it 8× “Appellants paid a Missouri use tax upon purchase of the equipment, but later GTE North filed an application for refund of the tax claiming the sale of equipment was exempted under the provisions of § 144.615, RSMo 1978. The Director denied the request and both GTE North and GTE…”

Macon Cnty. Emergency Servs. Bd. v. Macon Cnty. Comm'n, Alan Wyatt, in his Off. capacity as a Macon Cnty. Comm'r, Drew Belt, in his Off. capacity as a Macon Cnty. Comm'r, & Jon Dwiggins, in his Off. capacity as a Macon Cnty. Comm'r, 485 S.W.3d 353 (Mo. 2016). · cites it 2× “Section 144.615, The purpose of the use tax is to complement and protect sales taxes by removing the incentive to purchase from out-of-state sellers in order to avoid local sales taxes.”

House of Lloyd, Inc. v. Dir. of Revenue, 884 S.W.2d 271 (Mo. 1994). · cites it 7× “” § 144.615(6), RSMo 1986. B. From this statutory root, the Court’s cases dealing with the taxability of packing material have not always spoken clearly.”

Show all 36 citing cases →

— Mo. Rev. Stat. § 144.615(1) — 1 case

Associated Indus. of Missouri v. Dir. of Revenue, 918 S.W.2d 780 (Mo. 1996). “748 created by the Supreme Court’s opinion is a different type of exception than that allowed for in § 144.615. The exemption in § 144.615(1) is defined by “property”, presumably a certain discernible type of property, such as military equipment used by the United States.”

— Mo. Rev. Stat. § 144.615(3) — 11 cases

Brinker Missouri, Inc. v. Dir. of Revenue, 319 S.W.3d 433 (Mo. 2010). “" Brinker admits this taxing provision applies to the items as to which it seeks a refund of use tax but argues that it is entitled to an exemption from Missouri use tax under sections 144.615(3) and 144.030.2(4) and (5) for the stoves, refrigerators, dispensers and other items…”

Balloons Over the Rainbow, Inc. v. Dir. of Revenue, 427 S.W.3d 815 (Mo. 2014). “Section 144.615(3). 11 The two exemptions under which Balloons makes its claims, section 144.”

Bus. Aviation, LLC & Vaughn C. Zimmerman v. Dir. of Revenue, 579 S.W.3d 212 (Mo. 2019). “] Section 144.615 lists use tax exemptions, providing: There are specifically exempted from the taxes levied in sections 144.”

BASF Corp. v. Dir. of Revenue, 392 S.W.3d 438 (Mo. 2012).

Floyd Charcoal Co. v. Dir. of Revenue, 599 S.W.2d 173 (Mo. 1980). “) Section 144.615(3) makes these exemptions applicable also to the use tax.”

— Mo. Rev. Stat. § 144.615(4) — 2 cases

Street v. Dir. of Revenue, 361 S.W.3d 355 (Mo. 2012).

Federhofer, Inc. v. Morris, 364 S.W.2d 524 (Mo. 1963).

— Mo. Rev. Stat. § 144.615(5) — 1 case

United States v. Benton, 772 F. Supp. 453 (W.D. Mo. 1990).

— Mo. Rev. Stat. § 144.615(6) — 17 cases

Smith Beverage Co. of Columbia, Inc. v. Reiss, 568 S.W.2d 61 (Mo. 1978). “Respondents seek a declaration that the Revenue Department's amended Rule 34 conflicts with the Use Tax exemption provisions of § 144.615(6), RSMo 1969, [1] and is thus invalid, also for an injunction to stay enforcement of the Rule and a determination that respondents and…”

Ronnoco Coffee Co. v. Dir. of Revenue, 185 S.W.3d 676 (Mo. 2006). “[5] Section 144.615 states in relevant part: "There are specifically exempted from the taxes levied in sections 144.”

Spudich v. Dir. of Revenue, 745 S.W.2d 677 (Mo. 1988). “1(2) violates the Equal Protection Clause of the Fourteenth Amendment; and (3) whether billiard tables purchased for display and possible resale are exempt from use tax pursuant to Section 144.615(6), RSMo 1986. The Administrative Hearing Commission found all issues against the…”

Floyd Charcoal Co. v. Dir. of Revenue, 599 S.W.2d 173 (Mo. 1980). “) Section 144.615(3) makes these exemptions applicable also to the use tax.”

— Mo. Rev. Stat. § 144.615(e) — 1 case

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