Missouri DOR Adopts Regulation on Sales and Use Tax Exemption for Solar Photovoltaic Energy Systems

The Missouri Department of Revenue Nov. 1 adopted a regulation on the sales and use tax exemption for solar photovoltaic energy systems. The rule includes measures: 1) defining “company,” “solar photovoltaic energy systems,” and “real property;" 2) explaining the sales tax exemption for purchases by an eligible company of solar photovoltaic energy systems, components used to construct a solar photovoltaic energy system, and all purchases of materials and supplies used directly to construct or make improvements to such systems, provided that the systems are sold or leased to an end user or are used to produce, collect, and transmit electricity ...