Missouri 2023 Regular Session

Missouri Senate Bill SB162

Introduced
1/4/23  

Caption

Reduces the state sales tax rate for diapers and feminine hygiene products

Impact

By applying a reduced sales tax rate to diapers and feminine hygiene products, SB162 seeks to make these essential items more affordable to consumers. This measure aligns with broader public health and economic goals by ensuring that all residents, especially low-income families, can access necessary products without the additional tax burden. The hope is that this initiative not only alleviates some financial pressure on households but also promotes better health and hygiene by making such products more accessible.

Summary

Senate Bill 162 aims to reduce the sales tax rate imposed on diapers and feminine hygiene products in Missouri. This bill introduces a new section to chapter 144 of the Revised Statutes of Missouri, designating that beginning August 28, 2023, the sales tax on these products will align with the lower tax rate applied to food items. The bill's primary intention is to lower the financial burden on families, particularly those with young children and individuals who rely on such products due to medical conditions.

Sentiment

Overall, the sentiment surrounding SB162 is positive, particularly among proponents who view it as a necessary adjustment to support families and promote public welfare. Legislators supporting the bill argue it addresses a significant community need and aligns with social equity goals. However, some concerns were raised regarding the potential impact on state revenue, with opponents questioning the financial implications of reducing sales taxes on these products.

Contention

The principal contention surrounding the bill focuses on balancing financial implications with support for families in need. Critics have raised concerns that reducing the sales tax on specific items could lead to decreased revenue for the state, posing challenges for funding other essential services. Nevertheless, supporters emphasize the importance of prioritizing health and welfare over short-term fiscal concerns, advocating for the long-term benefits this bill may facilitate through improved access to fundamental necessities.

Companion Bills

No companion bills found.

Previously Filed As

MO SB219

Sales and use tax exemption for diapers and feminine hygiene products. (FE)

MO AB177

Sales and use tax exemption for diapers and feminine hygiene products. (FE)

MO SB114

Sales and use tax exemption for diapers and feminine hygiene products. (FE)

MO AB226

Exemptions to the sale of diapers and feminine hygiene products. (FE)

MO SB2895

Sales and use tax; exempt sales of feminine hygiene products and diapers.

MO SB2074

Sales tax; exempt sales of feminine hygiene products, baby formula and baby diapers.

MO SB2223

Sales tax; exempt sales of feminine hygiene products, baby formula and baby diapers.

MO SB5

Exempts diapers and feminine hygiene products from sales and use tax. (1/1/21) (RRF -$14,500,000 GF RV See Note)

MO HB7

Provides for a sales and use tax exemption for feminine hygiene products and diapers (EN -$11,100,000 GF RV See Note)

MO HB2073

Providing a sales tax exemption for feminine hygiene products and diapers.

Similar Bills

No similar bills found.