Bill > HB2152

This bill modifies Missouri's sales tax exemption statute to expand the types of facilities eligible for tax exemptions, specifically by adding facilities licensed under section 301.218 to the definition of a "material recovery processing plant." The bill also clarifies that for certain tax exemption purposes, a "part" can include purchases of vehicles that are unusable as a whole. The modification is part of a larger section detailing various sales tax exemptions, which includes complex provisions about manufacturing, processing, and specific types of equipment or services. The bill appears to be a technical amendment aimed at providing more clarity and potentially broadening the scope of tax exemptions for certain types of businesses and facilities. The changes seem relatively narrow in scope but could provide tax benefits for specific types of businesses or operations involved in material recovery or vehicle-related industries.

https://house.mo.gov/Bill.aspx?bill=HB2152&year=2026&code=R