Provides a sales tax exemption for certain used personal property
HB 493 creates a new sales tax exemption for certain used personal property sold by businesses in Missouri. The bill repeals old tax exemption rules and adds a specific provision exempting retail sales of tangible personal property (like used furniture, electronics, or vehicles) from state sales tax, provided the items are sold for final use or consumption. This directly affects businesses selling qualifying used goods, as they will no longer charge state sales tax on these transactions. The exemption applies to sales where the property is not intended for resale or further manufacturing, focusing on items bought for personal or business use. This policy change simplifies tax treatment for these specific used property sales without altering other tax rules.
Bill status
passed
3 of 5 stages cleared
Introduction
Dec 2024
Committee Review
Apr 2025
House Passage
Apr 2025
Senate Passage
Governor
Introduced Dec 10, 2024
Last action Apr 29, 2025
Maddy AI version diff · 2 comparisons
What changed between versions
House Committee Substitute
→
Perfected
·
3 edits
MINOR
The bill was amended to add a third new section (144.812) alongside the existing sections 144.030 and 144.615, expanding the legislative framework for sales tax exemptions. The amendment also restored previously deleted language regarding exemptions for agricultural inputs and telecommunications services, broadening the scope of items eligible for tax exemptions.
Scope change
The bill now covers three new sections instead of two, adding section 144.812 to the legislative framework.
SCOPE
Added a third new section (144.812) to the bill, expanding the legislative structure for sales tax exemptions.
DEFINITION
Removed language that excluded telecommunications services and manufacturing production from the definition of 'product' and 'manufacturing'.
ELIGIBILITY
Restored exemptions for agricultural inputs including feed, grain, seed, limestone, and fertilizer used for crops sold at retail or fed to livestock.
Floor votes
How they voted
This bill passed the House by voice vote (no roll call recorded).
Full legislative history
Actions timeline
Total actions
31
Key actions
9
Committee
10
Apr 10, 2025
Committee
Second read and referred: Commerce, Consumer Protection, Energy and the Environment(S)
upper
Apr 7, 2025
Lower · Passed
Third Read and Passed (H) - AYES: 104 NOES: 41 PRESENT: 10
lower
Apr 3, 2025
Lower · Passed
Reported Do Pass (H) - AYES: 6 NOES: 2 PRESENT: 0
lower
Apr 3, 2025
Lower · Passed
Voted Do Pass (H)
lower
Mar 27, 2025
Committee
Referred: Fiscal Review(H)
lower
Mar 26, 2025
Lower · Passed
Perfected with Amendments (H) - HA 1 adopted
lower
Mar 26, 2025
Lower · Passed
HCS Adopted (H)
lower
Mar 6, 2025
Lower · Passed
Reported Do Pass (H) - AYES: 8 NOES: 1 PRESENT: 0
lower
Mar 6, 2025
Lower · Passed
Voted Do Pass (H)
lower
Feb 25, 2025
Committee
Referred: Rules - Legislative(H)
lower
Feb 18, 2025
Lower · Passed
HCS Reported Do Pass (H) - AYES: 7 NOES: 1 PRESENT: 0
lower
Feb 17, 2025
Lower · Passed
HCS Voted Do Pass (H)
lower
Jan 30, 2025
Committee
Referred: Ways and Means(H)
lower
Dec 10, 2024
Introduced
Prefiled (H)
lower
1 primary · 0 co-sponsors
Sponsors
Role
Legislator
Party
State
District
P
Dean VanSchoiack
RRepublican
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