Missouri has enacted legislation providing that, for the purpose of the state’s sales and use tax exemptions for certain manufacturing and the use or consumption of energy for manufacturing, the term “product” includes telecommunications services and the term “manufacturing” shall include the production, or production and transmission, of telecommunications services. The legislation states that this does not make a substantive change in the law and is intended to clarify that the term “manufacturing” has included and continues to include the production and transmission of “telecommunications services.”
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(S.B. 768, Laws 2018, effective August 28, 2018)