Authorizes a sales tax exemption for certain property sold at auction

Taxes

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor: Crawford, Sandy; House handler: N/A
Last action: 2026-01-15
Official status: Second Read and Referred S Economic and Workforce Development Committee
Effective date: 2026-08-28

Plain English Breakdown

The plain English breakdown is still being put together. The official documents below are already here.

Bill History

2026-01-15 S187
Second Read and Referred S Economic and Workforce Development Committee
2026-01-07 S60
S First Read
2025-12-01 Missouri House of Representatives and Missouri Senate
Prefiled

Official Summary Text

The following summaries of this bill are available:

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Introduced

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SB 1096 - This act authorizes a state and local sales tax exemption for sales of tangible personal property, excluding motor vehicles, trailers, boats, or outboard motors, that is sold a second or additional time at an auction.

This act is identical to SCS/SB 245 (2025) and to provisions in HCS/HB 1427 (2024), and is substantially similar to provisions in HCS/HB 149 (2025), HCS/HBs 493 & 635 (2025), and HB 1029 (2025).
JOSH NORBERG