MO SB1055

Creates the "Anti-Red Flag Gun Seizure Act" prohibiting state and local enforcement of federal or state red flag laws that allow firearm seizure without adjudication of a contested court case, with $50,000 civil penalty per violation for agencies that enforce such laws

Adds firearms and ammunition to the annual sales tax holiday periods in August (back-to-school) and April (Show Me Green), exempting them from state and local sales taxes during those periods

Removes firearm silencers from the list of prohibited weapons under state law and exempts Missouri-manufactured suppressors that remain in-state from federal regulation, requiring "Made in Missouri" stamping

Establishes presumption of reasonableness for self-defense claims and creates immunity from criminal prosecution and civil action for justified use of force, with burden on prosecution to overcome immunity by clear and convincing evidence at pretrial hearing

Requires confiscated firearms to be sold or traded to licensed dealers rather than destroyed, with sale proceeds going to the arresting law enforcement agency's revolving fund