Missouri Revised Statutes Title X. Taxation and Revenue § 144.811. Broadcast equipment purchased by broadcast stations exempt from sales and use tax--definitions

(1)“Broadcast equipment”, such equipment as may be necessary for the broadcast station to fulfill those obligations as set forth under federal guidelines;

(2)“Federal mandate”, any action of the Congress of the United States or any federal regulatory agency having jurisdiction with regard to broadcast stations when such action requires broadcasters to alter methods of operation;

(3)“Federally licensed broadcast station”, any enterprise, either commercial or noncommercial, which operates under a license granted by the Federal Communications Commission for the purpose of the free distribution of audio and/or video services when such distribution occurs by means of transmission over the public airwaves;

(4)“Technological change”, those changes in the design and methods of operation of broadcast equipment which would, by virtue of these changes, require the implementation and/or installation of replacement equipment and the updating of existing equipment.