MO HB3236

Creates an optional sales and use tax exemption for building supplies used in constructing unattached single-family residences, effective January 1, 2027 for five years

Exemption applies to purchases up to $250,000 per residence and covers materials permanently fixed to buildings such as lumber, concrete, roofing, flooring, plumbing supplies, doors, and windows

Counties and municipalities must affirmatively opt in by ordinance; for incorporated areas, both the county and municipality must adopt the program for the exemption to apply

Taxpayers must obtain a sales and use tax exemption letter from the Missouri Department of Revenue before claiming the exemption, requiring submission of construction plans and building permits

Exemption applies to both state and local sales and use taxes and is in addition to all other existing sales tax exemptions