MO HB55

Repeals and reenacts section 144.030, RSMo, relating to sales tax exemptions.

Expands the existing exemption for over-the-counter or nonprescription drugs to include those prescribed by a practitioner.

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

Exemptions apply to both state and local sales and use taxes under sections 144.010 to 144.525 and 144.600 to 144.761.