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

Mo. Rev. Stat. § 150.310 (2026)

Manufacturer to be licensed and taxed, exemptions

✓ current as of May 2026
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  150.310.  Manufacturer to be licensed and taxed, exemptions — license period. — 1.  Every manufacturer in this state shall be licensed and taxed on all raw material and finished products, except for grain and other agricultural crops in an unmanufactured condition, as defined in section 137.010, which are subject to assessment, valuation, and taxation under subsection 3 of section 137.115, as well as all the tools, machinery and appliances used by them, in the same manner as provided by law for the taxing and licensing of merchants; and no county, city, town, township, or municipal authority thereof, shall ever levy any greater amount of tax against a manufacturer than is levied against merchants for the same period.

  2.  Licenses issued under sections 150.300 to 150.370 shall be for one year, ending on the thirty-first day of December of the then current year.

  3.  Nothing in sections 150.300 to 150.370 shall be so construed as to apply to manufacturers whose raw material, finished products, tools, machinery and appliances in the aggregate amount are less than one thousand dollars.

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(RSMo 1939 § 11339, A.L. 1945 p. 1855 § 1, A.L. 1945 p. 1954, A.L. 1947 V. II p. 427, A.L. 1945 p. 1855 § 3, A. 1949 S.B. 1032, A.L. 1981 S.B. 13)

Prior revisions: 1929 § 10111; 1919 § 13102; 1909 § 11646

Effective 1-1-82

(1980) Manufacturers' license tax statute not an unconstitutional subclassification of tangible personal property based on nature and business of owners. Metal Form Corp. v. Leachman (Mo.), 599 S.W.2d 922.

Notes of Decisions
Cited in 6 cases, 1975–1985 · leading case: Metal Form Corp. v. Leachman, 599 S.W.2d 922 (Mo. 1980).
Sort: Relevance Newest Treatment
Metal Form Corp. v. Leachman, 599 S.W.2d 922 (Mo. 1980). · cites it 14× “370, and particularly §§ 150.310 and 150.320) violate art. X, § 4(a) of the Missouri Constitution which, after providing that all taxable property shall be classified for tax purposes as class 1, real property, class 2, tangible personal property or class 3, intangible personal…”
Mesker Bros. Indus., Inc. v. Leachman, 529 S.W.2d 153 (Mo. 1975). · cites it 10× “” The specific section involved is § 150.310, which provides in pertinent part as follows: “ * ⅜ * 1.”
Boyd-Richardson Co. v. Leachman, 615 S.W.2d 46 (Mo. 1981). · cites it 3× “-040 and § 150.310 violate the uniformity clause of Art.”
St. Louis Cnty. v. State Tax Comm'n, 562 S.W.2d 334 (Mo. 1978). · cites it 2× “, RSMo 1969, which provide (§ 150.310), in part, that: “Every manufacturer in this state shall be licensed and taxed on all raw material and finished products, as well as all the tools, machinery and appliances used by them, in the same manner as provided by law for the taxing…”
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). “040 and § 150.310 violated art. X, § 4(a) of the Missouri Constitution and the St.”
Mo. Rev. Stat. § 150.310(1): 1 case
Mesker Bros. Indus., Inc. v. Leachman, 529 S.W.2d 153 (Mo. 1975). “” The specific section involved is § 150.310, which provides in pertinent part as follows: “ * ⅜ * 1.”
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