| 1 | 1 | | FIRSTREGULARSESSION |
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| 2 | 2 | | HOUSEBILLNO.483 |
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| 3 | 3 | | 103RDGENERALASSEMBLY |
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| 4 | 4 | | INTRODUCEDBYREPRESENTATIVEHAUSMAN. |
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| 5 | 5 | | 0190H.01I DANARADEMANMILLER,ChiefClerk |
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| 6 | 6 | | ANACT |
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| 7 | 7 | | Toamendchapter144,RSMo,byaddingtheretoonenewsectionrelatingtoreducedsalestax |
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| 8 | 8 | | ratesforcertainpersonalcareproducts. |
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| 9 | 9 | | BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows: |
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| 10 | 10 | | SectionA.Chapter144,RSMo,isamendedbyaddingtheretoonenewsection,tobe |
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| 11 | 11 | | 2knownassection144.016,toreadasfollows: |
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| 12 | 12 | | 144.016.1.BeginningOctober1,2025,thetaxleviedandimposedunder |
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| 13 | 13 | | 2chapter144onallretailsalesofdiapers,incontinenceproducts,femininehygiene |
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| 14 | 14 | | 3products,andvitaminsormineralsusedtosupportprenatalandmenstrualphasesshall |
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| 15 | 15 | | 4beleviedataratenotexceedingtherateofsalestaxleviedontheretailsaleoffood. |
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| 16 | 16 | | 5 2.Forpurposesofthissection,thefollowingtermsmean: |
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| 17 | 17 | | 6 (1)"Diapers",absorbentgarmentswornbyinfantsortoddlerswhoarenot |
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| 18 | 18 | | 7toilet-trainedorbyindividualswhoareincapableofcontrollingtheirbladderorbowel |
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| 19 | 19 | | 8movements; |
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| 20 | 20 | | 9 (2)"Femininehygieneproducts",personalcareproductsusedtomanage |
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| 21 | 21 | | 10menstrualflowincluding,butnotlimitedto,tampons,pads,liners,andcups; |
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| 22 | 22 | | 11 (3)"Food",thesamemeaningasdefinedundersection144.014; |
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| 23 | 23 | | 12 (4)"Incontinenceproducts",productsdesignedspecificallyforhygienematters |
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| 24 | 24 | | 13relatedtourinaryincontinence. |
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| 25 | 25 | | 14 3.Thedepartmentofrevenuemaypromulgateallnecessaryrulesand |
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| 26 | 26 | | 15regulationsfortheadministrationofthissection,including,butnotlimitedto,rules |
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| 27 | 27 | | 16furtherspecifyinganddefiningwhichproductsqualifyforthisreducedtax,inamanner |
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| 28 | 28 | | 17consistentwiththeprovisionsofthissection.Anyruleorportionofarule,asthatterm |
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| 29 | 29 | | EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis |
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| 30 | 30 | | intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 18isdefinedinsection536.010,thatiscreatedundertheauthoritydelegatedinthissection |
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| 31 | 31 | | 19shallbecomeeffectiveonlyifitcomplieswithandissubjecttoalloftheprovisionsof |
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| 32 | 32 | | 20chapter536and,ifapplicable,section536.028.Thissectionandchapter536are |
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| 33 | 33 | | 21nonseverableandifanyofthepowersvestedwiththegeneralassemblypursuantto |
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| 34 | 34 | | 22chapter536toreview,todelaytheeffectivedate,ortodisapproveandannularuleare |
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| 35 | 35 | | 23subsequentlyheldunconstitutional,thenthegrantofrulemakingauthorityandanyrule |
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| 36 | 36 | | 24proposedoradoptedafterAugust28,2025,shallbeinvalidandvoid. |
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| 37 | 37 | | âś” |
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| 38 | 38 | | HB483 2 |
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