SCS/HB 1466 - This act amends the sales and use tax exemption for raw materials that are ultimately consumed in the manufacturing process to include materials which are blended with the raw materials, such as firebrick and slagging materials.

This provision is similar to a provision contained in SCS/SB 752, et al.

Other provisions added by the SCS are:

1. Sales tax exemption on the grand champion animal sold at the sale of champions at the Missouri State Fair. (Subdivision 7).

2. Sales tax exemption for freezer plants. (Subdivision 10).

3. Sales tax exemption for admissions, participation or other fees for fairs. (Subdivision 17).

4. Exemption for admission or entry charges to any fair conducted by a county agricultural and mechanical society organized under sections 262.290 to 262.530, RSMo. (Subdivision 21).

5. Definition of livestock is added and a sales tax exemption is added for all livestock sales when either the seller is engaged in the growing, producing or feeding of such livestock, or the seller is engaged in the business of buying and selling, bartering or leasing of such livestock (Subdivision 29).

6. Sales tax exemption on sales of barges to be used on interstate waterways (Subdivision 30).
TOM MORTON