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

2026 Regular Session Introduced by Mary Elizabeth Coleman

SB 1402 modifies Missouri's sales tax exemption for certain medical devices, affecting state revenue and healthcare equipment costs for patients and providers.

Voted Do Pass S Economic and Workforce Development Committee

Legislative bill overview

SB 1402 modifies Missouri's existing sales tax exemption for certain medical devices, though the specific scope of changes is not detailed in the available information. The bill has progressed through initial readings and committee hearings as of February 2026. The exact nature of which devices are affected or how the exemption is being altered requires access to the full bill text.

Why is this important

Sales tax exemptions on medical devices directly affect healthcare affordability for patients and can influence medical device manufacturers' business decisions regarding location and pricing. Changes to these exemptions have budget implications for state revenue and real-world consequences for patients purchasing necessary medical equipment.

Potential points of contention

Scope ambiguity: Without clear definition of "certain medical devices," the exemption could be interpreted broadly or narrowly, creating uncertainty for businesses and inconsistent application

Revenue impact: Expanding exemptions reduces state tax revenue; narrowing them may increase costs for patients requiring medical devices

Competitive fairness: Selective exemptions may advantage some device manufacturers or healthcare providers over others, raising equity concerns in the market