VATupdate

Missouri: Purchases of Solar Panels and Support Structures Exempt as Machinery Used Directly in Manufacturing

For Missouri sales and use tax purposes, a taxpayer’s purchases of photovoltaic modules (solar panels) and photovoltaic module support structures, which were used in the construction of a solar electric facility, were exempt as machinery used directly in manufacturing a product intended to be sold ultimately for final use or consumption.

Source: vitallaw.com

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