Purchases by State Senators or Representatives

PURPOSE: This rule clarifies the treatment of the tax liability on purchases by a Missouri state senator or representative. (1) In general, purchases of tangible personal property made by or on behalf of a Missouri state senator or representative are exempt from all taxes imposed by Chapters 66, 67, 92, 94, and 144, RSMo and Article IV, sections 43A and 47A of the Missouri Constitution providing these purchases are made from funds in the senator’s or representative’s state expense account. (2) Basic Application of Rule. Exempt items include: (A) Purchases of meals, lodging, and other travel expenses itemized on the state senator’s or state representative’s monthly expenses account (form C-12); and (B) Purchases or rental of office furniture, supplies, and equipment which are itemized to the house or senate accounting office for reimbursement. (3) Purchases and personal living expenses reimbursed by the per diem for state senators and state representatives authorized under section 21.145, RSMo are not exempt from state sales and use taxes. (4) A copy of a valid letter of exemption must be furnished to the seller when purchasing or leasing property. The letter of exemption represents evidence of a claim of exemption by the purchaser to the seller that the sale was to a state senator or state representative and purchased from funds in his/her state expense account. Letters of exemption, issued by the Department of Revenue, are valid for the state senator’s or representative’s term of office. AUTHORITY: section 144.270, RSMo 2016.* This rule originally filed as 12 CSR 10-3.858. Original rule filed Jan. 26, 1989, effective May 11, 1989. Moved to 12 CSR 10-110.858 and amended: Filed Oct. 2, 2018, effective April 30, 2019. *Original authority: 144.270, RSMo 1939, amended 1941, 1943, 1945, 1947, 1955, 1961, 2008.