Budget & Taxes (Sales Tax)

in committee · Missouri · House May 14, 2026

HB 2243: Modifies provisions relating to local sales tax exemptions

HB 2243 modifies Missouri's local sales tax law by adding specific exemptions for certain businesses and materials. It exempts tax on items like electrical energy, gas, water, machinery, and chemicals used in manufacturing, processing, mining, or research. The bill also creates new exemptions for defense contractors, broadcasters, large commercial laundries (processing over 500 lbs/hour), and construction materials for nuclear security enterprises in major cities (with a 2034 expiration date). These changes directly affect businesses in manufacturing, defense, broadcasting, and large-scale laundry operations by reducing their sales tax burden on qualifying purchases.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill adds tax exemptions for businesses (manufacturing, defense, etc.), reducing state revenue and weakening tax base per fiscal management indicators.85% confidence

Sub-Topics Business Taxes Sales Tax Tax Incentives

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in committee · Missouri · House Jan 15, 2026

HJR 132: Proposes a constitutional amendment that exempts buildings under construction from property taxation

HJR 132 proposes a constitutional amendment to exempt buildings under construction from property taxes. Specifically, it would exempt structures classified as "class 1 property" that are not yet usable for their intended purpose due to ongoing construction. This change would directly affect property owners and developers building new commercial or residential structures. The amendment requires voter approval through a constitutional referendum, as outlined in the bill's text.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts construction properties from property tax, reducing government revenue. Directly weakens tax base for state/local budgets.95% confidence

Sub-Topics Property Tax Sales Tax Tax Incentives

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in committee · Missouri · Senate Jan 27, 2026

SJR 84: Eliminates property taxes on personal property

SJR 84 would eliminate property taxes on personal property, such as vehicles, furniture, and equipment, directly affecting individuals and businesses that own these items. The bill removes the tax obligation for personal property without introducing new fees or modifying existing exemptions. This is a straightforward policy change targeting the tax treatment of movable assets, distinct from real estate taxes. The bill is currently in early legislative stages, having been prefaced in December 2025 and receiving its first reading in January 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesEliminates property taxes on personal property, providing tax relief to individuals and businesses, aligning with tax relief indicators.95% confidence

Sub-Topics Business Taxes Property Tax Sales Tax

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in committee · Missouri · House Feb 5, 2026

HJR 111: Proposes a constitutional amendment relating to property tax

HJR 111 proposes a constitutional amendment to allow specific school districts (like Kansas City Public Schools) with 1995 federal court-ordered property tax rates to set lower annual tax rates without voter approval. It requires voter approval for tax rates equal to or higher than the 1995 court rate. For 2027, districts must set tax rates to maintain 2026 revenue levels plus a Consumer Price Index-based increase. This amendment expires December 31, 2026, and applies only to districts with court-ordered levies from 1995.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllows specific school districts to set lower property tax rates without voter approval, providing targeted tax relief while maintaining revenue requirements.95% confidence

Sub-Topics Business Taxes Property Tax Sales Tax

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in committee · Missouri · House May 15, 2026

HB 2575: Modifies provisions relating to income tax

HB 2575 modifies Missouri's individual income tax rates for residents. It sets a fixed top tax rate of 4.95% for tax years 2023-2026, replacing the previous tiered system. Starting in 2027, the top rate will be 4.7% or the existing rate as of January 1, 2027, whichever is lower. Additionally, the bill allows for annual 0.15 percentage point reductions beginning in 2024, potentially lowering the rate to zero over time. This affects all Missouri residents who pay state income tax.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill reduces top income tax rates (4.95% to 4.7%) with annual cuts, providing tax relief for taxpayers.95% confidence

Sub-Topics Business Taxes Income Tax Sales Tax

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in committee · Missouri · House Apr 20, 2026

HB 1671: Modifies the Tourism Supplemental Revenue Fund

This bill creates a dedicated "Division of Tourism Supplemental Revenue Fund" in Missouri's state treasury, funded primarily by a portion of sales taxes from tourism-related businesses (such as hotels, attractions, and travel services, identified by specific SIC codes). The fund's annual deposits are capped at $3 million more than the previous year's amount and are calculated using tourism sales tax revenue. Before spending from the fund, the Division of Tourism must submit a marketing strategy to legislative committees for review. The fund expires on June 30, 2020, and its money cannot be returned to the general revenue fund at the end of a biennium.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates dedicated tourism fund from sales tax revenue, allocating existing tax income to tourism marketing program with annual deposit cap.92% confidence

Sub-Topics Revenue Sales Tax

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in committee · Missouri · Senate Feb 23, 2026

SB 1148: Repeals certain taxes imposed on the sale of bingo cards

SB 1148 repeals specific taxes that currently apply to the sale of bingo cards. This bill directly affects organizations that sell bingo cards, such as charitable groups or nonprofit entities, by eliminating the tax burden on these sales. The key provision is the removal of existing tax requirements for bingo card transactions, simplifying compliance for these sellers. The bill does not create new rules but removes current tax obligations related to this activity. It is currently pending in the Senate Appropriations Committee after initial readings.

Topics ✓ Budget & TaxesSupports Budget & TaxesRepeals tax on bingo card sales for nonprofits, providing tax relief and reducing compliance burden for charitable organizations.95% confidence

Sub-Topics Sales Tax

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in committee · Missouri · Senate Mar 4, 2026

SB 1189: Modifies provisions relating to juvenile detention centers

SB 1189 modifies Missouri's laws governing juvenile detention centers, requiring counties to provide separate facilities for minors that prevent contact with adult inmates. It establishes new rules for counties to coordinate shared detention facilities across multiple counties within judicial circuits, with costs prorated based on population. The bill allows counties to impose an additional up to 1% sales tax to fund these facilities, while mandating that detention centers must provide care resembling "good homes" and be overseen by a superintendent appointed by the juvenile court. This directly affects counties (especially third and fourth class), juvenile courts, and children in detention.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill explicitly authorizes counties to impose up to 1% additional sales tax to fund juvenile detention centers, directly linking taxation to government spending for a specific program.90% confidence ✓ Criminal JusticeSupports Criminal JusticeRequires separate juvenile facilities from adults to prevent negative influences, aligning with rehabilitation-focused criminal justice reform by improving youth care and reducing recidivism risks.95% confidence

Sub-Topics Sales Tax Courts Judges Juvenile Justice

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in committee · Missouri · Senate Jan 15, 2026

SB 1112: Authorizes a sales tax exemption for breast pump supplies

SB 1112 would remove sales tax on breast pump supplies, including items like bottles, shields, and storage containers. This exemption directly affects new mothers, caregivers, and families purchasing these essential products. The bill’s key provision is a specific tax exemption for these medical supplies, making them more affordable. Currently pending in the Senate Economic and Workforce Development Committee, it has not yet been enacted.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax relief on essential medical supplies, making products more affordable for families, aligning with support indicators for lower-income tax relief.90% confidence ✓ HealthcareSupports HealthcareRemoves sales tax on breast pump supplies, improving affordability and access to essential maternal healthcare products.90% confidence

Sub-Topics Procurement Sales Tax Tax Incentives

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in committee · Missouri · Senate Jan 8, 2026

SB 845: Authorizes a tax credit for contributions to certain youth police initiatives

SB 845 authorizes a tax credit for businesses and individuals who contribute to certain youth-focused police initiatives. Donors would receive a state income tax reduction equal to their contribution amount. The credit applies only to contributions made to specific programs defined in the bill, such as community outreach or mentorship efforts. This policy change directly affects taxpayers who fund these community safety programs by reducing their tax liability.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill authorizes tax credit reducing taxpayer liability for contributions to youth police initiatives, providing direct tax relief per summary.95% confidence ✓ Criminal JusticeSupports Criminal JusticeBill provides tax credit funding for youth police initiatives (community outreach/mentorship), directly advancing community safety programs aligned with criminal justice reform goals.90% confidence

Sub-Topics Sales Tax Tax Credits Tax Incentives Policing

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