Skip to main content
Find a Lawyer

Missouri Revised Statutes Title X. Taxation and Revenue § 135.200. Definitions

Current as of January 01, 2025 | Updated by Findlaw Staff

The following terms, whenever used in sections 135.200 to 135.256, mean:

(1)“Department”, the department of economic development;

(2)“Director”, the director of the department of economic development;

(3)“Facility”, any building used as a revenue-producing enterprise located within an enterprise zone, including the land on which the facility is located and all machinery, equipment and other real and depreciable tangible personal property acquired for use at and located at or within such facility and used in connection with the operation of such facility;

(4)“Governing authority”, the body holding primary legislative authority over a county or incorporated municipality;

(5)“NAICS”, the North American Industrial Classification System as such classifications are defined in the 2007 edition of the North American Industrial Classification System;

(6)“New business facility” shall have the meaning defined in section 135.100, except that the term “lease” as used therein shall not include the leasing of property defined in paragraph (d) of subdivision (7) of this section;

(7)“Revenue-producing enterprise”, means:

(a) Manufacturing activities classified as NAICS 31-33;

(b) Agricultural activities classified as NAICS 11;

(c) Rail transportation terminal activities classified as NAICS 482;

(d) Renting or leasing of residential property to low- and moderate-income persons as defined in federal law, 42 U.S.C. 5302(a)(20);

(e) Motor freight transportation terminal activities classified as NAICS 484 and NAICS 4884;

(f) Public warehousing and storage activities classified as NAICS 493, miniwarehouse warehousing and warehousing self-storage;

(g) Water transportation terminal activities classified as NAICS 4832;

(h) Airports, flying fields, and airport terminal services classified as NAICS 481;

(i) Wholesale trade activities classified as NAICS 42;

(j) Insurance carriers activities classified as NAICS 524;

(k) Research and development activities classified as NAICS 5417;

(l) Farm implement dealer activities classified as NAICS 42382;

(m) Employment agency activities classified as NAICS 5613;

(n) Computer programming, data processing and other computer-related activities classified as NAICS 518;

(o) Health service activities classified as NAICS 621, 622, and 623;

(p) Interexchange telecommunications as defined in subdivision (25)  1 of section 386.020 or training activities conducted by an interexchange telecommunications company as defined in subdivision (24)  1 of section 386.020;

(q) Recycling activities classified as NAICS 42393;

(r) Banking activities classified as NAICS 522;

(s) Office activities as defined in subdivision (9) of section 135.100, notwithstanding NAICS classification;

(t) Mining activities classified as NAICS 21;

(u) The administrative management of any of the foregoing activities; or

(v) Any combination of any of the foregoing activities;

(8)“Satellite zone”, a noncontiguous addition to an existing state-designated enterprise zone.

1 Revisor’s note: In 2019, statutory reference to subdivisions "(20)" and "(19)" changed to "(25)" and "(24)" in accordance with section 3.060 based on renumbering in section 386.020.
Previous Part of Code Next Part of Code
Back to Chapter List

Cite this article: FindLaw.com - Missouri Revised Statutes Title X. Taxation and Revenue § 135.200. Definitions - last updated January 01, 2025 | https://codes.findlaw.com/mo/title-x-taxation-and-revenue/mo-rev-st-135-200/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

Was this helpful?

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About The Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to Find an Attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

Copied to clipboard