Missouri Sales and Use Tax Exemptions and Exclusions From Tax
Generally, Missouri taxes all retail sales of tangible personal property and certain taxable services. However, there are a number of exemptions and exclusions from Missouri's sales and use tax laws. Although exemptions and exclusions both result in an item not being taxed, they operate differently.
Exemptions: Exemptions are specific provisions of law eliminating the tax due on an item ordinarily subject to tax. Exemptions represent a legislative decision that a taxable item should not be taxed in certain instances.
Exclusions: By contrast, exclusions concern items that are never subject to tax because they are outside the intended scope and authority of Missouri's sales and use tax laws.
Sales and Use Tax Exemptions and Exclusions Search
Classification Search: Medical
| Classification | Year Enacted | Bill | Statute | Description |
|---|---|---|---|---|
| Medical | 1978 | HB 893 | 144.030.2(18) | Exempts all sales of insulin. |
| Medical | 1978 | HB 893 | 144.030.2(18) | Exempts all sales of prosthetic devices as defined on January 1, 1980, by the federal Medicare program pursuant to Title XVIII of the Social Security Act of 1965, including the items specified in Section 1862(a)(12) of that act. |
| Medical | 1978 | HB 893 | 144.030.2(18) | Exempts all sales of orthopedic devices as defined on January 1, 1980, by the federal Medicare program pursuant to Title XVIII of the Social Security Act of 1965, including the items specified in Section 1862(a)(12) of that act. |
| Medical | 1978 | HB 893 | 144.030.2(18) | Exempts all sales of drugs which may be legally dispensed by a licensed pharmacist only upon a lawful prescription of a practitioner licensed to administer those items. |
| Medical | 1979 | SB 218, HB 726 |
144.030.2(18) | All sales of hearing aids and hearing aid supplies. |
| Medical | 1996 | HB 1466 | 144.030.2(18) | Samples and materials used to manufacture samples which may be dispensed by a practitioner authorized to dispense such samples. |
| Medical | 1997 | HB 491 | 144.030.2(18) | Medical oxygen added to exemption. |
| Medical | 1998 | SB 936 | 144.030.2(18) | Home respiratory equipment and accessories added to exemption. |
| Medical | 1998 | SB 936 | 144.030.2(18) | Hospital beds and accessories added to exemption. |
| Medical | 1998 | SB 936 | 144.030.2(18) | Ambulatory aids, manual and powered wheelchairs, stairway lifts added to exemption. |
| Medical | 1998 | SB 936 | 144.030.2(18) | Braille writers, electronic Braille equipment added to exemption. |
| Medical | 1998 | SB 936 | 144.030.2(18) | All sales of scooters if purchased by or on behalf of a person with one or more physical or mental disabilities to enable them to function more independently. |
| Medical | 1998 | SB 936 | 144.030.2(18) | All sales of reading machines, electronic print enlargers and magnifiers if purchased by or on behalf of a person with one or more physical or mental disabilities to enable them to function more independently. |
| Medical | 1998 | SB 936 | 144.030.2(18) | Electronic alternative and augmentative communication devices. |
| Medical | 1998 | SB 936 | 144.030.2(18) | Over-the-counter or nonprescription drugs to individuals with disabilities. |
| Medical | 2016 | SB 794 | 144.030.2(18) | Creates a sales tax exemption for all sales, rentals, parts, and repairs of durable medical equipment as well as for parts for certain types of health care-related equipment. |