Missouri · 2026 Regular Session · Bill
SB 1402: Modifies a sales tax exemption for the sale of certain medical devices
In committee Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
Last official action: ·Record last updated:
Plain-language summary
SB 1402 is a bill introduced in the Missouri Senate on December 3, 2025. According to its official title, it concerns: Modifies a sales tax exemption for the sale of certain medical devices. Primary sponsor: Mary Elizabeth Coleman (Republican). Most recent recorded action (March 4, 2026): Voted Do Pass S Economic and Workforce Development Committee.
Generated automatically from the official title, sponsor list, and status record only. It does not characterize the bill’s purpose or effects. How summaries are written
Official summary
Abstract published by the legislature (via Open States). Text as published by the legislature; reproduced verbatim.
SB 1402 - Current law provides a sales tax exemption for certain durable medical equipment as defined on January 1, 1980 by the federal Medicare program. This act removes the reference to January 1, 1980. Additionally, current law provides a sales tax exemption for the sales or rental of manual and powered wheelchairs, including parts. This act applies the exemption to accessories for such wheelchairs. (Section 144.030) This provision is identical to HB 1760 (2026) and SB 173 (2023), and to a provision in SCS/HCS/HB 1883 (2026), SB 573 (2025), SB 1180 (2024), HCS/HB 1427 (2024), HB 1817 (2024), HCS/SS/SB 143 (2023), and SCS/HCS/HB 154 (2023), and is similar to SB 943 (2022), HB 1864 (2022), and SB 483 (2021), and to a provision in SS/SCS/SB 649 (2022), SB 743 (2022), CCS/HCS/SB 226 (2021). This act also provides a sales tax exemption for sales of class III medical devices that use electric fields for the purposes of treatment of cancer, including components and repair parts and disposable or single patient use supplies required for the use of such supplies. (Section 144.813) This provision is identical to a provision in SB 573 (2025), SB 1180 (2024), HCS/HB 1427 (2024), HB 1817 (2024), SS/SCS/SB 131 (2023), and SCS/HCS/HB 154 (2023), and is substantially similar to SB 943 (2022), HB 1864 (2022), and SB 483 (2021), and to a provision in SS/SCS/SB 649 (2022), SB 743 (2022), CCS/HCS/SB 226 (2021). JOSH NORBERG
Sponsors
Sponsors by party (alphabetical): Republican 1
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| Mary Elizabeth Coleman | Primary sponsor | Republican | Senate | 22 |
“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.
Recent official actions
- Voted Do Pass S Economic and Workforce Development Committee
- Hearing Conducted S Economic and Workforce Development Committee
- Second Read and Referred S Economic and Workforce Development Committee
- S First Read
- Prefiled