MO SB1402

Creates a new sales tax exemption for Class III medical devices that use electric fields to treat cancer, including components, repair parts, and disposable or single-patient-use supplies required for such devices

Updates the existing sales tax exemption for durable medical equipment, prosthetic devices, and orthopedic devices by changing the Medicare definition reference from the fixed date of "January 1, 1980" to the current federal Medicare program "as amended"

Adds "and accessories" to the existing exemption for manual and powered wheelchairs, expanding coverage beyond just parts

Repeals section 144.030, RSMo and enacts two new sections (144.030 and 144.813) to implement these changes