Certain property of merchants and manufacturers classified for tax purposes ...

Mo. Rev. Stat. § 92.041
in effect
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92.041. Certain property of merchants and manufacturers classified for tax purposes (St. Louis City). — For the purpose of state, county, local and municipal taxes, merchandise held by merchants and the raw material, merchandise, finished products, tools, machinery, and appliances used or kept on hand by manufacturers shall constitute a class separate and distinct by itself. (L. 1967 p. 170 § 1)
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://revisor.mo.gov/main/OneSection.aspx?section=92.041Fetched: 10/17/2026