92.041. Certain property of merchants and manufacturers classified for tax purposes (St. Louis City). - Missouri Statutes

Certain property of merchants and manufacturers classified fortax purposes (St. Louis City).

92.041. For the purpose of state, county, local andmunicipal taxes, merchandise held by merchants and the rawmaterial, merchandise, finished products, tools, machinery, andappliances used or kept on hand by manufacturers shall constitutea class separate and distinct by itself.

(L. 1967 p. 170 § 1)