Missouri DOR Amends Rule on Material Recovery Processing Plant Exemption

The Missouri Department of Revenue (DOR) adopted amendments to a rule regarding the material recovery processing plant exemption. The regulation includes an additional statutory reference that exempts certain machinery, equipment, materials, and supplies used to establish new or expand existing material recovery processing plants in Missouri from taxation. The regulation is effective April 30. [Mo. Dep’t of Revenue, Reg. Section 12 CSR 10-111.060, 03/02/26 Mo. Reg.]