MO HB1883

Exempts from state and local sales and use taxes all used tangible personal property purchased by consumers for personal use (not resale) directly from sellers at auctions or from other consumers

Defines "used tangible personal property" as items sold a second time or subsequently after an initial auction sale where sales tax was already collected

Excludes motor vehicles, trailers, boats, and outboard motors that require Missouri title registration from this exemption

Updates the definition of durable medical equipment, prosthetic devices, and orthopedic devices to reference current federal Medicare program standards rather than the January 1, 1980 definition

Removes an outdated reference to federal excise tax Section 4091 from the list of excise taxes excluded from state/local sales tax calculations