Mo. Rev. Stat. § 99.919: Out-of-state business, projects that relocate, calculation of new net revenues.

Notwithstanding anything contained in sections 99.915 to 99.980 to the contrary, for development projects or expanded development projects, as applicable, that result in the relocation of an out-of-state business or out-of-state businesses to the development project area or expanded development project area, as applicable, the portion of economic activity taxes, the state income tax increment, the state sales tax increment and other net new revenues generated by such out-of-state business or businesses shall be calculated based upon the full amount of tax revenue generated by such out-of-state business or out-of-state businesses without reduction due to revenues generated in the baseline year.