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SECOND REGULAR SESSION
HOUSE BILL NO. 3236
103RD GENERAL ASSEMBL Y
INTRODUCED BY REPRESENT A TIVE WOLFIN.
6017H.02I JOSEPH ENGLER, Chief Clerk
AN ACT
T o amend chapter 144, RSMo, by adding thereto one new section relating to an optional sales
and use tax exemption for certain building supplies.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Chapter 144, RSMo, is amended by adding thereto one new section, to be
2 known as section 144.528, to read as follows:
144.528. 1. As used in this section, the following terms mean:
2 (1) "Building supplies", materials that will be permanently fixed to a building
3 and that are dir ectly used in the actual construction of the building. "Building supplies"
4 may include, but ar e not limited to, lumber , concr ete, r oofing materials, flooring
5 materials, plumbing supplies, doors, and windows;
6 (2) "County", any county or city not within a county;
7 (3) "Eligible political subdivision", any county or municipality within this state;
8 (4) "Municipality", any city , town, or village that is incorporated in accordance
9 with the laws of this state.
10 2. Beginning on January 1, 2027, and continuing for a period of five years,
11 subject to the pr ovisions of subsections 3 and 5 of this section, pur chases of building
12 supplies for the construction of unattached single-family res idences within an eligible
13 political subdivision ar e her eby specifically exempted from all state and local sales and
14 use tax including, but not limited to, sales and use tax authorized or imposed under
15 section 32.085 and chapter 144, if such eligible political subdivision has elected to opt in
16 to the provi sions of this section as pro vided under subsection 5 of this section. This
EXPLANA TION — Matter enclosed in bold-faced brackets [thus] in the above bill is not enacted and is
intended to be omitted from the law . Matter in bold-face type in the above bill is proposed language.
17 exemption shall apply only to pur chase amounts of up to two hundred fifty thousand
18 dollars per each construction of an unattached single-family res idence.
19 3. A taxpayer shall receiv e a sales and use tax exemption letter fro m the
20 department of r evenue before such taxpayer is entitled to the exemption authorized
21 under this section. The department of r evenue shall design and publish an application
22 for taxpayers to r eceive such a letter . The application shall requ ire the taxpayer
23 planning to pur chase building supplies for the construction of an unattached single-
24 family res idence in an eligible political subdivision to pr ovide all r elevant information
25 about such planned construction and to pr ovide copies of any building permits that may
26 be r equir ed to complete such planned construction. The department of reven ue shall
27 issue a sales and use tax exemption letter upon appr oval of a taxpayer's application.
28 The letter shall clearly state that the taxpayer is exempt fr om all sales and use tax on all
29 pur chases of building supplies for the construction of the unattached single-family
30 r esidence, up to the dollar amount specified in subsection 2 of this section.
31 4. The exemption creat ed under this section shall be in addition to all other sales
32 and use tax exemptions pro vided by law .
33 5. Participation in the pr ogram under this section is optional. Any eligible
34 political subdivision in this state may , by ordinance adopted by an affirmative vote of
35 the governing body of such eligible political subdivision, elect to opt in to the pr ovisions
36 of this section. In the case of an incorporated are a located within an eligible political
37 subdivision that is a municipality , the exemption shall apply only when the county and
38 municipality have both adopted the pr ogram under this section.
39 6. The department of reven ue and an eligible political subdivision opting in to
40 the provi sions of this section may pr omulgate all necessary rules and regu lations for the
41 administration of this section. Any rule or portion of a rule, as that term is defined in
42 section 536.010, that is crea ted under the authority delegated in this section shall
43 become effective only if it complies with and is subject to all of the provi sions of chapter
44 536 and, if applicable, section 536.028. This section and chapter 536 are nonseverable
45 and if any of the powers vested with the general assembly pursuant to chapter 536 to
46 r eview , to delay the effective date, or to disappr ove and annul a rule are subsequently
47 held unconstitutional, then the grant of rulemaking authority and any rule pr oposed or
48 adopted after August 28, 2026, shall be invalid and void.
✔
HB 3236 2