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High Impact

Missouri HB 2152 modifies sales tax exemptions and invalidates unauthorized executive branch tax rulings

Original title: A SALES TAX EXEMPTION

Last action · May 15, 2026: Referred: Emerging Issues(H)Sponsor: Michael Davis

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Would Do

House Bill 2152 modifies definitions affecting sales tax exemptions in Missouri and declares null and void any unapproved executive branch rulings or agreements exempting companies from collecting sales tax based on warehouse presence.

Why it matters

The bill alters statutory standards for sales tax exemptions and strips validity from executive branch tax agreements regarding fulfillment centers and warehouses unless approved by the general assembly.

Who It Would Affect

Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.

Directly affected

Taxpayers operating warehouses or fulfillment centers

Executive branch tax agreements exempting them from sales tax collection without legislative approval are rendered null and void.

Directly affected

Manufacturers and telecommunications providers

Statutory definitions regarding manufacturing exemptions and telecommunications services are clarified and affirmed.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

What does House Bill 2152 do regarding executive branch tax agreements?
It voids any written or oral ruling, agreement, or contract between a person and the state's executive branch or state agencies stating that the person is not required to collect sales and use tax due to operating a warehouse, distribution center, or fulfillment center in Missouri, unless approved by a majority vote of each house of the general assembly.
How does the bill affect sales tax exemptions for manufacturing and telecommunications?
It clarifies that the term 'manufacturing' includes the production and transmission of telecommunications services and reaffirms prior court interpretations while addressing inconsistencies arising from subsequent court rulings.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

Currently in committee. The next step in the legislative lifecycle is Floor Vote.

Procedural history

4 actions
  1. May 15, 2026HouseCommittee
    Referred: Emerging Issues(H)
  2. Jan 8, 2026HouseFloor
    Read Second Time (H)
  3. Jan 7, 2026HouseIntroduced
    Read First Time (H)
  4. Dec 3, 2025HouseIntroduced
    Prefiled (H)

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Discoveries

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift95% confidence

Legislative Oversight over Executive Tax Rulings

The measure establishes a statutory check by declaring executive branch tax exemption agreements null and void without specific majority legislative approval.

Connected Entities

Joseph Engler, Southwestern Bell Tel. Co., General Assembly and 6 more
PersonJoseph Engler“Chief Clerk”Map →
OrganizationSouthwestern Bell Tel. Co.“Party in cited court case”Map →
OrganizationGeneral Assembly“Legislative body of the state of Missouri”Map →
OrganizationFood and Drug Administration“Federal agency mentioned regarding over-the-counter drug labeling”Map →
OrganizationDST Systems, Inc.“Party in cited court case”Map →
PersonMichael Davis“Representative introducing House Bill 2152”Map →
PersonDirector of Revenue“State official referenced in court cases and tax refund provisions”Map →
OrganizationIBM Corporation“Party in cited Missouri Supreme Court case”Map →
OrganizationFederal Communications Commission“Regulatory agency mentioned in telecommunications definitions”Map →

Sources

Analysis Score

0–100
  • Significance75
    How much this matters to a regular citizen
  • Controversy60
    Intensity of disagreement among stakeholders
  • Entertainment10
    Compellingness for a non-policy-wonk reader
  • Buzz25
    Current news / social attention level

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