Missouri legislation · 2026 Regular Session
Missouri HB3236: Authorizes certain counties to opt in to an exemption from state and local sales and use tax on certain building supplies
Status: In committee, May 15, 2026
What the bill says
To amend chapter 144, RSMo, by adding thereto one new section relating to an optional sales and use tax exemption for certain building supplies. Section A. Chapter 144, RSMo, is amended by adding thereto one new section, to be known as section 144.528, to read as follows: 144.528. 1. As used in this section, the following terms mean: (1) "Building supplies", materials that will be permanently fixed to a building and that are directly used in the actual construction of the building. "Building supplies" may include, but are not limited to, lumber, concrete, roofing materials, flooring materials.
From the introduced text:
To amend chapter 144, RSMo, by adding thereto one new section relating to an optional sales and use tax exemption for certain building supplies. Section A. Chapter 144, RSMo, is amended by adding thereto one new section, to be known as section 144.528, to read as follows: 144.528. 1. As used in this section, the following terms mean: (1) "Building supplies", materials that will be permanently fixed to a building and that are directly used in the actual construction of the building. "Building supplies" may include, but are not limited to, lumber, concrete, roofing materials, flooring materials, plumbing supplies, doors, and windows; (2) "County", any county or city not within a county; (3) "Eligible political subdivision", any county or municipality within this state; (4) "Municipality", any city, town, or village that is incorporated in accordance with the laws of this state. 2. Beginning on January 1, 2027, and continuing for a period of five years, subject to the provisions of subsections 3 and 5 of this section, purchases of building supplies for the construction of unattached single-family residences within an eligible political subdivision are hereby specifically exempted from all state and local sales and use tax including, but not limited to, sales and use tax authorized or imposed under section 32.085 and chapter 144, if such eligible political subdivision has …