§ 144.045 RSMo — Transfer of transcripts, depositions, exhibits, computer disks prepared by a court reporter are a nontaxable service not tangible property — farm machinery nontaxable

1. Notwithstanding any other provision of law to the contrary, the department of revenue shall not consider the transfer for consideration of court transcripts, depositions, compressed transcripts, exhibits, computer disks containing any such item, or copies of any such item which are prepared by a court reporter as tangible personal property, but rather as a nontaxable service for purposes of administrative interpretation. In addition, the department of revenue shall, for purposes of administrative interpretation, consider as nontaxable any machinery or equipment meeting the definition of "farm machinery" under subdivision (22) * of subsection 2 of section 144.030 , whether or not such machinery or equipment is attached to a vehicle or real property.

2. In addition to the exemptions granted under the provisions of section 144.030 , there shall also be specifically exempted from the provisions of sections 144.010 to 144.525 , sections 144.600 to 144.748 , section 238.235 , and from the provisions of any local sales tax law, as defined in section 32.085 , and from the computation of the tax levied, assessed or payable under sections 144.010 to 144.525 , sections 144.600 to 144.748 , section 238.235 , and under any local sales tax law, as defined in section 32.085 , all sales of court transcripts, depositions, compressed transcripts, exhibits, computer disks containing any such item, and all copies of any such item, which are prepared by a court reporter.