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SB1402 • 2026

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

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

Healthcare Taxes
Passed Legislature

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

Sponsor
Coleman, Mary Elizabeth; House handler: N/A
Last action
2026-03-04
Official status
Voted Do Pass 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

  1. 2026-03-04 Missouri House of Representatives and Missouri Senate

    Voted Do Pass S Economic and Workforce Development Committee

  2. 2026-02-25 Missouri House of Representatives and Missouri Senate

    Hearing Conducted S Economic and Workforce Development Committee

  3. 2026-01-27 S245

    Second Read and Referred S Economic and Workforce Development Committee

  4. 2026-01-07 S88

    S First Read

  5. 2025-12-03 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 1402 - Current law provides a sales tax exemption for certain durable medical equipment as defined on January 1, 1980 by the federal Medicare program. This act removes the reference to January 1, 1980.

Additionally, current law provides a sales tax exemption for the sales or rental of manual and powered wheelchairs, including parts. This act applies the exemption to accessories for such wheelchairs. (Section 144.030)

This provision is identical to SB 173 (2023) and to a provision in SB 573 (2025), SB 1180 (2024), HCS/HB 1427 (2024), HB 1817 (2024), HCS/SS/SB 143 (2023), and SCS/HCS/HB 154 (2023), and is similar to SB 943 (2022), HB 1864 (2022), and SB 483 (2021), and to a provision in SS/SCS/SB 649 (2022), SB 743 (2022), CCS/HCS/SB 226 (2021).

This act also provides a sales tax exemption for sales of class III medical devices that use electric fields for the purposes of treatment of cancer, including components and repair parts and disposable or single patient use supplies required for the use of such supplies. (Section 144.813)

This provision is identical to a provision in SB 573 (2025), SB 1180 (2024), HCS/HB 1427 (2024), HB 1817 (2024), SS/SCS/SB 131 (2023), and SCS/HCS/HB 154 (2023), and is substantially similar to SB 943 (2022), HB 1864 (2022), and SB 483 (2021), and to a provision in SS/SCS/SB 649 (2022), SB 743 (2022), CCS/HCS/SB 226 (2021).
JOSH NORBERG