Missouri 2024 Regular Session

Missouri Senate Bill SB1231

Introduced
1/3/24  

Caption

Authorizes a sales tax exemption for diapers

Impact

The passage of SB 1231 would result in a modification of state tax law, specifically repealing certain sections of the existing tax code that impose sales tax on diapers. By exempting diapers from sales tax, the bill seeks to provide immediate economic relief to parents and caregivers, potentially easing the financial strain on low- and middle-income families. The bill can be expected to encourage responsible fiscal management among families, allowing them to allocate their resources more effectively toward child-rearing expenses.

Summary

Senate Bill 1231 proposes a sales tax exemption for diapers in the state of Missouri. This legislation aims to alleviate the financial burden on families by removing sales tax from the purchase of diapers, which are essential for infants and toddlers. The bill is introduced by Senator Trent and focuses specifically on absorbent garments for individuals who are not toilet-trained or are unable to control their bowel movements. This initiative is directed towards promoting affordable parenting solutions and supports public health goals by making necessary hygiene supplies more accessible to families.

Contention

While the bill has garnered support from various family advocacy groups and health organizations advocating for the improved welfare of children, some lawmakers may question the implications of tax exemptions on state revenue. Concerns may arise around how this exemption could impact the overall tax base and the provision of public services funded by sales tax. Discussions around the potential budgetary implications of SB 1231 may serve as points of contention during legislative sessions as stakeholders weigh the benefits of tax relief for families against broader fiscal responsibilities.

Companion Bills

No companion bills found.

Previously Filed As

MO SB73

Authorizes sales tax exemptions for certain purchases

MO SB513

Authorizes a sales tax exemption for boat docks

MO SB433

Authorizes a sales tax exemption for feminine hygiene products

MO SB173

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 SB131

Modifies provisions relating to taxation

MO SB184

Modifies provisions relating to tax relief for child-related expenses

MO SB143

Establishes a tax credit for grocery stores in a food desert

MO SB15

Modifies the Senior Citizens Property Tax Relief Credit

MO HB744

Authorizes sales tax exemptions for diapers and infant formula

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 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