HB 321 Missouri House · 2025 Regular Session

Modifies provisions relating to local sales tax law exemptions

HB 321 modifies Missouri's local sales tax exemption rules by adding specific exemptions for businesses in manufacturing, broadcasting, defense contracting, large-scale laundries, and nuclear security enterprise construction. It exempts items like manufacturing equipment, broadcasting utilities, defense contract materials, and construction supplies for nuclear facilities (in cities over 400,000 residents across multiple counties) from sales tax. A key new provision specifically exempts materials used in constructing nuclear security enterprises until 2034. These changes directly affect businesses purchasing qualifying goods and services for operations in these sectors.
Bill status failed 1 of 4 stages cleared
Introduction
Dec 2024
Committee Review
Floor Vote
Governor
Introduced Dec 3, 2024 Last action Mar 3, 2025
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Full legislative history

Actions timeline

Total actions
7
Key actions
0
Committee
1
Feb 10, 2025
Committee
Referred: Special Committee on Intergovernmental Affairs(H)
lower
Dec 3, 2024
Introduced
Prefiled (H)
lower
1 primary · 0 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of Bryant Wolfin
Bryant Wolfin
RRepublican
MO
145