Section 30 Income From Rural Empowerment and Enterprise Zones
| Library | Tax Law 2009 |
The rural empowerment zone program is administered by the Missouri Department of Economic Development. See §§ 135.900 et seq., RSMo Supp. 2007. If a business meets certain criteria, its “Missouri taxable income attributable to a revenue-producing enterprise” conducted in a rural empowerment zone is exempt from Missouri income tax. See § 135.906, RSMo Supp. 2007. A similar exemption for one-half of the Missouri taxable income attributable to a new...
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