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