Mo. Rev. Stat. » Chapter 150
Missouri Revised Statutes

Mo. Rev. Stat. § 150.300 (2026)

Manufacturer defined

✓ current as of May 2026
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  150.300.  Manufacturer defined. — Every person, company or corporation who shall hold or purchase personal property for the purpose of adding to the value thereof by any process of manufacturing, refining, or by the combination of different materials, shall be held to be a "manufacturer" for the purposes of sections 150.300 to 150.370.

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(RSMo 1939 § 11340, L. 1945 p. 1855 § 4)

Prior revisions: 1929 § 10112; 1919 § 13103; 1909 § 11647

Notes of Decisions
Cited in 7 cases, 1978–2002 · leading case: Metal Form Corp. v. Leachman, 599 S.W.2d 922 (Mo. 1980).
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Metal Form Corp. v. Leachman, 599 S.W.2d 922 (Mo. 1980). · cites it 18× “These taxes had been paid pursuant to assessments made under §§ 150.300 to 150.370 [1] which require that manufacturers be licensed and taxed on their raw materials and finished products, as well as the tools, machinery and appliances used by them, the ad valorem tax so imposed…”
Daly v. P.D. George Co., 77 S.W.3d 645 (Mo. Ct. App. 2002). “George Company’s (“Taxpayer”) valuation of its machinery and equipment for purposes of assessing manufacturers’ tax pursuant to Sections 150.300 to 150.370 RSMo 2000. 1 We affirm.”
St. Louis Cnty. v. State Tax Comm'n, 562 S.W.2d 334 (Mo. 1978). “This case involves construction of a revenue law of this state, specifically the Manufacturers’ License Tax, §§ 150.300 et seq., RSMo 1969, which provide (§ 150.”
W.R. Grace & Co. v. Hughlett, 729 S.W.2d 203 (Mo. 1987). “1 Appellant alleged that “the manufacturing tax imposed pursuant to § 150.300 et seq. was unconstitutional in violation of Article X § 3 of the Missouri Constitution and the equal protection clause of the Fourteenth Amendment to the United States Constitution by reason of…”
Pac-One, Inc. v. Daly, 37 S.W.3d 278 (Mo. Ct. App. 2000). · cites it 2× “Louis and is subject to the manufacturer’s tax pursuant to the provisions of section 150.300 et. seq. Collector is responsible for assessment and collection of the tax.”
Stout Indus., Inc. v. Leachman, 699 S.W.2d 129 (Mo. Ct. App. 1985). “The county collector appealed from the trial court’s decision holding that the manufacturers’ tax was unconstitutional and that the taxes paid should be refunded.”
Lemay Plastics Div. v. Leachman, 613 S.W.2d 216 (Mo. Ct. App. 1981). “These taxes were assessed under §§ 150.300 to 150.370, RSMo. 1969, which require that manufacturers be licensed and taxed on their raw materials and finished products, as well as the tools, machinery and appliances used by them.”
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