Missouri 2024 Regular Session

Missouri Senate Bill SB842

Introduced
1/3/24  

Caption

Authorizes a sales tax exemption for the purchase of diapers

Impact

If enacted, SB842 would lead to significant changes in Missouri's sales tax structure, specifically targeting products related to childcare. The immediate impact of the bill would be a reduction in costs for families purchasing diapers, contributing to overall financial relief during early childhood. This could potentially increase disposable income for families, allowing them to allocate resources to other necessities such as healthcare and education.

Summary

Senate Bill 842 proposes a sales tax exemption for the purchase of diapers in the state of Missouri. The legislation seeks to alleviate the financial burden on families with infants and toddlers who require diapers, which are essential for child care. By eliminating the sales tax on these items, the bill aims to make necessary products more affordable for parents and guardians.

Contention

While the bill may be broadly supported given its focus on child welfare, there could be contention regarding the broader implications of sales tax exemptions. Critics may argue that such exemptions could lead to decreased revenue for the state, which is essential for funding various public services. Additionally, discussions may arise around the fairness of selectively exempting specific products from sales tax, as this could pave the way for further exemptions that might complicate the tax code.

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 HB154

Provides a sales tax exemption for sales of certain medical devices

MO SB173

Modifies a sales tax exemption for the sale 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 SB300

Provides a sales tax exemption for the production of electricity

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 SB37

Authorizes a sales tax exemption for feminine hygiene products

MO SB793

Authorizes a sales tax exemption for feminine hygiene products