{"data":{"id":"us-mo/mo.-rev.-stat.-135.277","jurisdiction":"us-mo","citation":"Mo. Rev. Stat. § 135.277","heading":"Taxable income of retained business facility exempt from income taxation, amount.","body":"The provisions of chapter 143 notwithstanding, one-half of the Missouri taxable income attributed to an approved retained business facility that is earned by a taxpayer operating the approved retained business facility may be exempt from taxation under chapter 143. That portion of income attributed to the retained business facility shall be determined in a manner prescribed in paragraph (b) of subdivision (9) of section 135.276, except that compensation paid to truck drivers, rail, or barge vehicle operators shall be excluded from the fraction.","path":["Title X - TAXATION AND REVENUE","Chapter 135 - Tax Relief"],"source_url":"https://revisor.mo.gov/main/OneSection.aspx?section=135.277","current_through":"2026 legislative session (floor)","vintage":"","retrieved_at":"2026-09-03T22:23:25Z","sha256":"2d7628fe32398f734d2e11bfd5e4e04c1c42862b03beec0b891f805bc00aa801","source_id":"us-mo","stale":false,"prev":"us-mo/mo.-rev.-stat.-135.276","next":"us-mo/mo.-rev.-stat.-135.279"},"notice":"GroundRules: Original legal text. Not legal advice."}