MO SB441

Repeals section 144.030, RSMo and enacts two new sections (67.1020 and 144.030) relating to tax exemptions for nongovernmental agencies providing disaster relief services

Creates exemption from transient guest taxes imposed under chapters 66, 92, and 94 for nongovernmental agencies congressionally mandated to provide disaster relief services, with no tax imposed on persons where payment is made by such agencies

Adds sales tax exemption for sales made to any person where payment is being made by a nongovernmental agency as part of a disaster relief service

Maintains existing sales tax exemptions for interstate commerce, federal prohibitions, manufacturing materials, agricultural items, utilities for domestic use, medical equipment and prescription drugs, religious and charitable organizations, and various other categories of tangible personal property and services