Missouri Senate Bill SB1402

Missouri 2026 Regular Session

• Introduced: 1/7/26
• Introduced: 12/31/69
• Refer: 1/27/26

Caption

Modifies a sales tax exemption for the sale of certain medical devices

Impact

The implications of SB 1402 are significant in reshaping how sales taxes are applied to medical devices within the state. By exempting specific categories of medical devices from sales tax, the bill aims to alleviate financial barriers for patients requiring essential medical equipment like prosthetics and durable medical equipment. This could lead to increased sales and availability of critical healthcare products, which are crucial for the management of various health conditions.

Summary

Senate Bill 1402 modifies existing laws regarding the sales tax exemption for certain medical devices in Missouri. The bill repeals previous provisions under section 144.030 and introduces new sections specifically aimed at clarifying the types of medical devices that qualify for exemption from sales tax. This change seeks to ensure that essential health-related products remain financially accessible to consumers by reducing the tax burden on medical equipment purchases.

Contention

During discussions surrounding SB 1402, points of contention emerged regarding the potential economic consequences of the exemption. Proponents argue that the bill ensures necessary medical equipment is accessible to individuals in need without the burden of additional taxes. Conversely, opponents expressed concerns that while the exemption benefits consumers, it may also limit revenue for local governments that rely on sales taxes for essential services. The balancing act between public access to medical necessities and maintaining local revenue streams creates a complex landscape for lawmakers as they consider this legislation.