Effective - 28 Aug 1945
150.030. Farmer not merchant. — Any farmer residing in this state who shall grow or process any article of farm produce or farm products on his farm is hereby authorized and permitted to vend, retail or wholesale said products, free from license, fee or taxation from any county or municipality, in any quantity he may choose, and by doing so shall not be considered a merchant; provided, he does not have a regular stand or place of business away from his farm; and provided further, that any such produce or products shall not be exempted from such health or police regulations as any community may require.
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(RSMo 1939 § 11330, A.L. 1945 p. 1838 § 11329)
Prior revisions: 1929 § 10102; 1919 § 13093; 1909 § 11645
(1976) Held that growing and sale of horticultural and floracultural products as well as bedding plants qualifies as farming and sale of such products by grower is exempt from municipal merchants tax. Kansas City v. Rosehill Gardens, Inc. (Mo.), 542 S.W.2d 776.
Structure Missouri Revised Statutes
Title X - Taxation and Revenue
Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes
Section 150.010 - Merchant defined.
Section 150.013 - Motor vehicle terms defined.
Section 150.015 - Revocation or suspension of dealer's license, when.
Section 150.020 - Term merchant construed.
Section 150.030 - Farmer not merchant.
Section 150.035 - New motor vehicle defined.
Section 150.040 - Tax, computed how — exemptions.
Section 150.050 - Annual statement — merchants' tax book — township organization counties.
Section 150.055 - Assessor to inspect merchants' establishments and report.
Section 150.060 - Equalization of valuations by board — notice of raise.
Section 150.080 - Report to state tax commission (cities of 100,000 or more).
Section 150.090 - Merchant taxation and collection in St. Louis City.
Section 150.100 - License necessary — information to be given in application for license — penalty.
Section 150.120 - Limitations of license.
Section 150.130 - Blank licenses, form, issuance.
Section 150.140 - Blanks to collector.
Section 150.150 - Collection of fees.
Section 150.190 - Collector, annual report to county commission, contents.
Section 150.200 - Settlement of collector's accounts by commission — credits allowed collector.
Section 150.210 - Erroneous return by collector — penalty.
Section 150.220 - Certify to director of revenue amount charged to county collector.
Section 150.230 - Failure to pay tax, forfeiture of license.
Section 150.235 - Tax delinquent, when — penalties.
Section 150.260 - False statement forfeits license.
Section 150.290 - Failure to perform duty — penalty (cities of 100,000 or more).
Section 150.300 - Manufacturer defined.
Section 150.310 - Manufacturer to be licensed and taxed, exemptions — license period.
Section 150.325 - Assessor to inspect establishments of manufacturer and report.
Section 150.330 - Equalization of valuations by board — notice of raise.
Section 150.340 - Clerk to extend taxes, compensation for such duty — state to pay one-half.
Section 150.350 - Manufacturers' taxation and collection in St. Louis City.
Section 150.360 - Report to state tax commission and governor (cities of 100,000 or more).
Section 150.370 - Refusal to make annual statements — penalty.
Section 150.380 - Itinerant vendor defined — exceptions.
Section 150.390 - Licenses required — deposits — license fee and duration.
Section 150.400 - Application for license — records to be kept — open to public.
Section 150.410 - Endorsement of license by local official before sale — fee — penalty.
Section 150.420 - Statement by vendor before special sale.
Section 150.430 - Jurisdiction for prosecutions — surrender of licenses — disposition of deposits.
Section 150.440 - Deposit subject to claims — procedure — when paid to depositor.
Section 150.450 - Enforcement of law.
Section 150.470 - Peddler defined.
Section 150.480 - License required — not to sell liquors.
Section 150.490 - Application for license.
Section 150.500 - Rates of tax on licenses.
Section 150.510 - Contents of license.
Section 150.520 - Issuance of blank licenses.