Bill > HB2382

This bill modifies existing Missouri law to allow local governments (cities, counties, and hospital districts) to impose sales taxes on certain utility services for domestic use, specifically metered water services, electricity, electrical current, natural gas, artificial gas, propane gas, wood, coal, and home heating oil. The bill specifies that such local sales taxes would be administered by the state Department of Revenue and assessed by retailers in the same manner as other local sales taxes, with "domestic use" being determined according to existing state sales tax exemption rules. Importantly, the bill includes a sunset provision that automatically nullifies these local utility service sales tax ordinances on August 28, 2026, meaning any such local tax ordinances would become invalid after that date. This legislation provides local governments with temporary flexibility to generate additional revenue through utility service sales taxes while also placing a clear time limit on this taxing authority.

Transportation and Infrastructure

https://house.mo.gov/Bill.aspx?bill=HB2382&year=2026&code=R