Budget & Taxes (Sales Tax) in Missouri

in committee · Missouri · Senate Feb 12, 2026

SB 1645: Authorizes a sales tax exemption for campground rentals

SB 1645 exempts rental fees for campsites, buildings, and amenities at campgrounds from Missouri's state and local sales taxes. The bill defines a "campground" as any property with five or more campsites used for recreation, travel, or seasonal stays, including RV parks. This change directly affects campground operators, who would no longer collect or pay sales tax on these rental charges. The exemption applies to fees under existing tax laws (sections 144.010-144.525 and local sales tax rules), adding to other current tax exemptions. The bill is currently under review by the Senate Economic and Workforce Development Committee.

Topics ✗ Budget & Taxes

Sub-Topics Sales Tax Tax Incentives

in committee · Missouri · Senate May 7, 2026

SJR 120: Establishes the Stop Socialism Act

SJR 120 is a constitutional amendment proposal (not a law) submitted to Missouri voters in 2026. It would require that counties receive state funding proportional to their tax contributions, defined as each county's share of state income and sales tax revenue. Counties receiving less funding than their tax contribution would trigger refunds to residents based on their income tax filings. This amendment directly affects how Missouri allocates general revenue funds to counties, aiming to limit state redistribution of tax dollars.

Topics ✗ Budget & Taxes

Sub-Topics Income Tax Revenue Sales Tax

in committee · Missouri · House Apr 29, 2026

HB 3249: Extends the jet fuel sales tax exemption until 2043

HB 3249 extends Missouri's existing tax exemption for jet fuel used by airlines in interstate air travel until 2043, replacing a previous expiration date of 2033. The exemption allows airlines to avoid paying state sales and use taxes on jet fuel, provided they have already paid up to $1.5 million in such taxes during a calendar year. Airlines must provide a written certificate to fuel sellers to claim the exemption and may use a direct payment agreement with the state revenue department to manage tax obligations. This change ensures continued tax relief for airlines operating in Missouri's aviation sector without altering the current $1.5 million annual cap on taxable fuel.

Topics ✗ Budget & Taxes ✗ Energy ✓ Transportation

Sub-Topics Revenue Sales Tax Tax Incentives Airports Roads & Highways

in committee · Missouri · Senate Apr 16, 2026

SB 1685: Extends the expiration date for a sales tax exemption for certain aviation jet fuel

SB 1685 extends Missouri's sales tax exemption for aviation jet fuel used by interstate airlines, allowing carriers to avoid paying state sales tax on qualifying fuel purchases up to $1.5 million annually. This exemption directly affects commercial airlines transporting passengers and cargo across state lines, with tax revenues from the exemption directed to the aviation trust fund (capped at $10 million yearly). The bill updates the expiration date of this existing policy from 2033 to December 31, 2043, maintaining the same annual tax cap and refund mechanisms for overpayments. The change provides continued tax relief for the aviation industry without altering the exemption's core structure.

Topics ✗ Budget & Taxes ✓ Transportation

Sub-Topics Sales Tax Tax Incentives Airports Freight Roads & Highways

in committee · Missouri · House Apr 29, 2026

HB 3303: Provides an exemption from state and local sales and use taxes for certain elected officials making purchases for official business

HB 3303 exempts state senators and representatives from paying state and local sales or use taxes on purchases made for official business using funds from their state expense accounts. The bill specifically covers tangible personal property purchases (like office supplies or equipment) directly related to their legislative duties. It applies to transactions under the listed tax codes but does not affect other taxes or non-official purchases. This policy change provides a direct financial benefit to elected officials for work-related spending.

Topics ✗ Budget & Taxes

Sub-Topics Sales Tax

passed · Missouri · House Apr 29, 2026

HB 3308: Authorizes a sales tax exemption for certain purchases of materials and equipment

HB 3308 exempts certain business purchases from Missouri's sales tax, directly affecting manufacturers, defense contractors, and commercial laundries. It removes tax on materials, equipment, and utilities used in manufacturing, processing, mining, and producing goods, including specific exemptions for nuclear security enterprises (with a 2034 expiration) and large-scale commercial laundries processing over 500 pounds of textiles hourly. The bill also covers defense contractors fulfilling U.S. government contracts and projects under certain state development laws. These exemptions apply to tangible personal property, utilities, and services used in qualifying operations, reducing operational costs for eligible businesses.

Topics ✗ Budget & Taxes

Sub-Topics Business Taxes Sales Tax Tax Incentives

in committee · Missouri · House May 15, 2026

HB 2766: Repeals the tax imposed on the sale of bingo cards

HB 2766 removes a tax on the sale of bingo cards in Missouri. This bill directly affects charitable, religious, fraternal, and veterans' organizations that sell bingo cards for fundraising events. The key provision is the repeal of an existing tax obligation, meaning these groups will no longer pay a tax when selling bingo cards to participants. This change simplifies the financial process for organizations hosting bingo games as a fundraising activity.

Topics ✗ Budget & Taxes

Sub-Topics Sales Tax

in committee · Missouri · House Feb 12, 2026

HB 2931: Restricts the use of revenues derived from taxes levied on airports

HB 2931 restricts how cities and airports can spend tax revenue collected from airport operations. It requires that these funds be used **only** for airport-related costs, such as airport maintenance, capital improvements, or other facilities directly tied to air transportation (like runways or terminals). The bill explicitly prohibits using this revenue for general city expenses, non-airport projects, or unrelated facilities owned by the airport operator. This policy change directly affects cities operating airports and their revenue management practices.

Topics ✗ Budget & Taxes ✓ Transportation

Sub-Topics Business Taxes Sales Tax State Budget Airports

in committee · Missouri · House Apr 16, 2026

HB 2809: Authorizes a sales and use tax exemption for campground rentals

HB 2809 exempts rental fees for lots, buildings, and amenities at campgrounds from both state and local sales taxes. It specifically applies to properties with five or more campsites used for recreation, camping, travel, or seasonal stays, including recreational vehicle parks. This tax exemption directly affects campground operators by reducing their taxable revenue on these rental services. The bill amends existing tax law to add this exemption without changing other existing tax rules. (Note: The bill was introduced on January 7, 2026, and is pending further action.)

Topics ✗ Budget & Taxes

Sub-Topics Sales Tax Tax Incentives

in committee · Missouri · House May 15, 2026

HJR 165: Proposes a constitutional amendment relating to taxation

This proposed constitutional amendment would generally prohibit expanding Missouri's sales and use taxes to cover new services or transactions after January 1, 2015. However, it would allow expanding these taxes specifically to fund reductions in the state's individual income tax. Any revenue generated from such tax expansions would not count toward certain constitutional revenue limits. If approved by voters, it would require legislative action to adjust tax policies in line with these rules.

Topics ✗ Budget & Taxes

Sub-Topics Income Tax Sales Tax

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