Bill > HB2243

This bill modifies the state's sales tax exemption laws by updating section 144.054 of the Revised Statutes of Missouri. The bill defines several key terms including "nuclear security enterprise," "processing," "producing," "product," and "recovered materials," and provides multiple specific sales tax exemptions. The bill exempts from state sales tax various items used in manufacturing, processing, mining, or producing products, including electrical energy, gas, water, coal, chemicals, machinery, and equipment. It clarifies that certain previously established exemptions do not apply to local sales taxes, and specifically adds new exemptions for utilities and equipment used in television or radio broadcasting, items used in defense contracts with the U.S. government, certain county and city property sales, and railroad infrastructure. The bill also provides a specific sales tax exemption for materials and equipment used in commercial laundry facilities processing large volumes of textiles and creates a time-limited exemption for tangible personal property and materials used in constructing a nuclear security enterprise located in a city with over 400,000 inhabitants spanning multiple counties, with this particular exemption set to expire on August 28, 2034.

Business and Industry

https://house.mo.gov/Bill.aspx?bill=HB2243&year=2026&code=R