Missouri 2022 Regular Session

Missouri Senate Bill SB1124

Introduced
2/1/22  

Caption

Authorizes a sales tax exemption for the purchase of diapers

Impact

If enacted, SB1124 will directly influence state tax revenues by reducing the amount collected from sales tax on diapers. This exemption acknowledges the financial strain that can occur under taxation on everyday necessities, particularly affecting parents and caregivers. The bill aligns with similar legislation in other states, further demonstrating a growing trend towards consumer relief in essential products.

Summary

Senate Bill 1124 proposes a repeal of the existing section 144.030 of Missouri statute and introduces a new provision that establishes a sales tax exemption for the purchase of diapers. The intent behind this legislation is to alleviate some of the financial burdens faced by families with infants or toddlers who require these essential items. By exempting diapers from sales tax, the bill aims to support family welfare and promote affordability for essential child-rearing products.

Contention

While many view the bill favorably, as it enhances support for families, some debate might arise regarding the potential impact on state revenue. Critics of tax exemptions often argue about the implications for funding public services and how such exemptions might necessitate adjustments elsewhere in the budget. Additionally, discussions may unfold around whether the legislation adequately addresses the needs of broader childcare support or if it becomes a targeted solution that does not encompass more comprehensive economic considerations.

Companion Bills

No companion bills found.

Previously Filed As

MO SB842

Authorizes a sales tax exemption for the purchase of diapers

MO SB73

Authorizes sales tax exemptions for certain purchases

MO SB1119

Authorizes sales tax exemptions for certain purchases

MO SB1231

Authorizes a sales tax exemption for diapers

MO SB881

Authorizes a sales tax exemption for the purchase of certain solar energy systems

MO SB245

Authorizes a sales tax exemption for certain property sold at auction

MO SB513

Authorizes a sales tax exemption for boat docks

MO SB1130

Authorizes a sales tax exemption for boat docks

MO SB1127

Authorizes a sales tax exemption for certain vitamins

MO SB329

Authorizes a sales tax exemption for certain vitamins

Similar Bills

MO SB881

Authorizes a sales tax exemption for the purchase of certain solar energy systems

MO SB245

Authorizes a sales tax exemption for certain property sold at auction

MO SB73

Authorizes sales tax exemptions for certain purchases

MO SB1152

Modifies a sales tax exemption for certain farm machinery and equipment

MO SB37

Authorizes a sales tax exemption for feminine hygiene products

MO SB1119

Authorizes sales tax exemptions for certain purchases

MO SB793

Authorizes a sales tax exemption for feminine hygiene products

MO SB433

Authorizes a sales tax exemption for feminine hygiene products