Bill > HB1760

This bill provides a sales tax exemption for certain medical devices by modifying Section 144.030 of Missouri state law. Specifically, the bill updates the existing language about medical device sales tax exemptions by removing the date reference "on January 1, 1980" and adding "as amended" to the reference to the federal Medicare program's definition. The exemption covers a wide range of medical equipment and assistive devices, including durable medical equipment, prosthetic devices, orthopedic devices, hearing aids, medical oxygen, home respiratory equipment, hospital beds, ambulatory aids, manual and powered wheelchairs, stairway lifts, Braille writers, electronic Braille equipment, reading machines, electronic print enlargers, and augmentative communication devices. The exemption is particularly focused on items that help individuals with physical or mental disabilities function more independently, and includes modifications to motor vehicles to enable use by people with disabilities. The bill aims to ensure that these important medical and assistive devices are not subject to sales tax, potentially making them more affordable and accessible to those who need them.

https://house.mo.gov/Bill.aspx?bill=HB1760&year=2026&code=R