Missouri statutes define "salvage vehicle" as any motor vehicle or semitrailer, which as been damaged to the extent that the total cost of repairs to rebuild the vehicle to its condition immediately before it was damaged exceeds 80% of the fair market value of the vehicle prior to the damage (see the next question for a description of fair market value). The total cost of repairs to rebuild or reconstruct the vehicle shall not include the cost of repairing, replacing, or reinstalling inflatable safety restraints, tires, sound systems or any sales tax for parts or materials to rebuild the vehicle.