Title X TAXATION AND REVENUE Chapter 150 • Effective - 28 Aug 1945 150.300. Manufacturer defined. — Every person, company or corporation who shall hold or purchase personal property for the purpose of adding to the value thereof by any process of manufacturing, refining, or by the combination of different materials, shall be held to be a 'manufacturer' for the purposes of sections 150.300 to 150.370. -------- (RSMo 1939 § 11340, L. 1945 p. 1855 § 4) Prior revisions: 1929 § 10112; 1919 § 13103; 1909 § 11647
Missouri Legal Code