MO HB1244

Repeals and reenacts section 144.030, RSMo, to modify sales tax exemptions for medical items and equipment.

Expands the existing exemption for over-the-counter and nonprescription drugs to include those prescribed by a practitioner, rather than limiting the exemption to individuals with disabilities.

Adds exemption for medical equipment, supplies, or devices provided to a person on or by order of a physician, or paid for by a third party health insurer, Medicare, or Medicaid.

Applies exemptions to both state and local sales and use taxes under sections 144.010 to 144.525 and 144.600 to 144.761.