Modifies definitions to expand the types of facilities eligible for a certain sales tax exemption

HB 1402 expands sales tax exemptions to include material recovery processing facilities that collect and process materials for reuse. The bill specifically clarifies that facilities qualifying as "material recovery processing plants" (including those collecting materials for delivery to such plants) now qualify for tax exemptions, regardless of material ownership. This change applies to facilities converting recovered materials into usable products for manufacturing, directly affecting waste processing and recycling businesses. The bill does not alter existing exemptions but formally broadens eligibility for these specific facilities under Missouri's tax code.