MO HB2160

Adds a new sales tax exemption for sales made at prison canteens or commissaries established and operated under section 217.195 for the use and benefit of offenders.

Exemption applies to both state and local sales taxes on items purchased through prison canteen or commissary systems.

Repeals and replaces section 144.030, RSMo, to incorporate the new exemption into Missouri's existing sales tax exemption provisions.

Exemption is effective upon passage of the bill with no specified expiration date.