St. Louis County; refundable sales and use tax exemption provided for construction materials used in certain housing development projects.

HF 442 provides a refundable sales tax exemption for construction materials used in specific housing projects in St. Louis County. It applies to apartment developments with 20+ units, condominiums with 40+ units, or townhome projects with 40+ units, covering materials purchased between July 1, 2025, and June 30, 2027. Developers pay the sales tax upfront but receive a refund through the state’s general fund, mirroring existing procedures for similar housing projects. This policy directly affects developers building qualifying multi-unit housing in St. Louis County during the specified timeframe. The exemption ends on June 30, 2027, with no changes to existing tax rates for other projects.