Missouri 2023 Regular Session

Missouri Senate Bill SB173

Introduced
1/4/23  

Caption

Modifies a sales tax exemption for the sale of certain medical devices

Impact

If enacted, SB 173 would significantly impact state laws relating to the taxation of medical devices. The bill would allow sales of specific medical equipment, such as durable medical equipment and prosthetics, to be sold without the addition of sales tax. This exemption is expected to attract support from health advocacy groups and organizations focused on improving healthcare access for populations with disabilities. Additionally, financial relief could encourage the purchase of necessary medical items, influencing healthcare market dynamics in the state.

Summary

Senate Bill 173 seeks to repeal section 144.030 of the Revised Statutes of Missouri and enact a new section that provides a sales tax exemption for certain medical devices. This bill aims to ease the financial burden on consumers purchasing essential medical devices, thus aiming to enhance healthcare accessibility for those in need, particularly individuals with disabilities and chronic health conditions. By exempting these items from state sales tax, the bill hopes to lower overall costs and promote better health outcomes for residents of Missouri.

Sentiment

The sentiment surrounding SB 173 appears to be largely supportive, particularly among healthcare advocates, manufacturers of medical devices, and consumers who rely on these products. Supporters argue that the bill represents necessary action to alleviate the financial strain on families and individuals purchasing essential healthcare equipment. However, there are also concerns regarding the potential loss of state revenue from the sales tax, which is a point of contention during discussions of the bill's economic implications.

Contention

Discussions around SB 173 have highlighted concerns about the fiscal effects of the proposed tax exemption. Opponents question whether the loss of sales tax revenue might impact funding for essential state programs that rely on tax income. Additionally, there is a broad discussion on ensuring that the criteria for the exemption accurately captures the intended medical devices without creating loopholes that could be exploited. Navigating these financial and regulatory complexities stands as a notable point of contention in the deliberation over this legislation.

Companion Bills

No companion bills found.

Previously Filed As

MO SB573

Modifies a sales tax exemption for the sale of certain medical devices

MO SB1180

Modifies a sales tax exemption for the sale of certain medical devices

MO HB154

Provides a sales tax exemption for sales of certain medical devices

MO SB1152

Modifies a sales tax exemption for certain farm machinery and equipment

MO SB57

Modifies provisions relating to sales tax exemptions

MO SB73

Authorizes sales tax exemptions for certain purchases

MO SB1119

Authorizes sales tax exemptions for certain purchases

MO SB245

Authorizes a sales tax exemption for certain property sold at auction

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 SB73

Authorizes sales tax exemptions for certain purchases

MO SB245

Authorizes a sales tax exemption for certain property sold at auction

MO SB1119

Authorizes sales tax exemptions for certain purchases

MO SB393

Specifies that ATVs used for any agricultural purpose shall be considered farm machinery and equipment for purposes of a sales tax exemption

MO SB1261

Specifies that ATVs used for any agricultural purpose shall be considered farm machinery and equipment for purposes of a sales tax exemption

MO SB433

Authorizes a sales tax exemption for feminine hygiene products

MO SB37

Authorizes a sales tax exemption for feminine hygiene products