Bill > HB635

This bill provides a sales tax exemption for certain used tangible personal property purchased by consumers directly from a seller at an auction or from another consumer. Specifically, the bill defines "used tangible personal property" as any item sold a second time or more at an auction after the initial sale, on which sales tax has already been levied. The exemption applies to purchases for personal use and consumption, not for resale. However, the exemption does not extend to motor vehicles, trailers, boats, or outboard motors that are required to be titled under Missouri law. This means that consumers can now buy used items at auctions or from other individuals without paying sales tax, with the noted exceptions for vehicles and watercraft that require titling. The bill aims to reduce the tax burden on second-hand goods and provide more affordable options for consumers purchasing used personal property.

Budget and Finance

https://house.mo.gov/Bill.aspx?bill=HB635&year=2025&code=R