New Franklin Governing Statutes ordinance (§ 145.050)

A. All exemptions granted to agencies of the government, organizations, persons and to the sale of certain articles and items of tangible personal property and taxable services under the provisions of Sections 144.010 to 144.526, RSMo., are hereby made applicable to the imposition and collection of the tax imposed by this Chapter.

B. The same sales tax permit, exemption certificate and retail certificate required by Sections 144.010 to 144.526, RSMo., for the administration and collection of the State sales tax shall satisfy the requirements of this Chapter and no additional permit or exemption certificate or retail certificate shall be require; except that the Director of Revenue may prescribe a form of exemption certificate for an exemption from the tax imposed by this Chapter.

C. All discounts allowed the retailer under the provisions of the State sales tax law for the collection of and for payment of taxes under that tax are hereby allowed and made applicable to any taxes collected under the provisions of this Chapter.

D. The penalties provided in Sections 32.057 and 144.010, RSMo., for a violation of those acts are hereby made applicable to violations of this Chapter.