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Missouri HB 1883 provides sales tax exemption for used personal property purchased at auctions

Original title: SALES TAX EXEMPTION

Last action · April 29, 2026: SCS Voted Do Pass (S)Sponsors: Dean Van Schoiack and 1 other

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Would Do

House Bill 1883 exempts used personal property purchased at public auctions from state es, provided that a sales or use tax has previously been paid on the item. The measure explicitly excludes motor vehicles, trailers, boats, and outboard motors from this exemption. Additionally, the bill invalidates executive branch tax agreements regarding fulfillment or distribution centers unless approved by both houses of 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

Auction buyers and residents

Purchasers of eligible used personal property at auctions are exempt from paying state and local sales and use taxes on those items.

Directly affected

Companies operating fulfillment or distribution centers

Executive branch tax collection agreements for warehouse or fulfillment centers are rendered null and void unless approved by the General Assembly.

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 items are exempt from sales tax under HB 1883?
Used purchased at an auction is exempt, provided a sales or use tax has previously been imposed on the property.
Are used cars or boats bought at an auction exempt under this bill?
No. Motor vehicles, trailers, boats, and outboard motors required to be titled under Missouri law are specifically excluded from the exemption.
Does the bill affect tax agreements made by the executive branch?
Yes. Any agreement between a person and the executive branch exempting them from collecting sales tax due to operating a warehouse or fulfillment center in Missouri is null and void unless approved by both houses of the General Assembly.

What else do you want to know?

News Coverage

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

Where This Stands

Currently passed chamber. The next step in the legislative lifecycle is Law.

Procedural history

30 actions
  1. Apr 29, 2026SenateCommittee
    SCS Voted Do Pass (S)
  2. Apr 29, 2026Senate
    Executive Session Held (S)
  3. Apr 21, 2026Senate
    Public Hearing Held (S)
  4. Apr 20, 2026Senate
    Public Hearing Scheduled (S)
  5. Apr 16, 2026Senate
    Public Hearing Scheduled (S)
  6. Mar 12, 2026SenateCommittee
    Second read and referred: Economic and Workforce Development(S)
Show 24 earlier actions
  1. Mar 2, 2026Senate
    Reported to the Senate and First Read (S)
  2. Feb 26, 2026HouseFloor
    Third Read and Passed (H)
  3. Feb 26, 2026House
    Taken Up for Third Reading (H)
  4. Feb 26, 2026HouseCommittee
    Reported Do Pass (H)
  5. Feb 26, 2026HouseCommittee
    Voted Do Pass (H)
  6. Feb 26, 2026House
    Executive Session Completed (H)
  7. Feb 25, 2026HouseCommittee
    Referred: Fiscal Review(H)
  8. Feb 24, 2026House
    Perfected with Amendments (H)
  9. Feb 24, 2026House
    HCS Adopted (H)
  10. Feb 24, 2026House
    Title of Bill - Agreed To
  11. Feb 24, 2026House
    Taken Up for Perfection (H)
  12. Feb 11, 2026House
    Placed on the Informal Perfection Calendar (H)
  13. Feb 9, 2026HouseCommittee
    Reported Do Pass (H)
  14. Feb 9, 2026HouseCommittee
    Voted Do Pass (H)
  15. Feb 9, 2026House
    Executive Session Completed (H)
  16. Jan 29, 2026HouseCommittee
    Referred: Rules - Legislative(H)
  17. Jan 21, 2026HouseCommittee
    HCS Reported Do Pass (H)
  18. Jan 20, 2026HouseCommittee
    HCS Voted Do Pass (H)
  19. Jan 20, 2026House
    Executive Session Completed (H)
  20. Jan 12, 2026House
    Public Hearing Completed (H)
  21. Jan 8, 2026HouseCommittee
    Referred: Ways and Means(H)
  22. Jan 8, 2026HouseFloor
    Read Second Time (H)
  23. Jan 7, 2026HouseIntroduced
    Read First Time (H)
  24. Dec 1, 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 on Executive Tax Rulings

The bill shifts authority by requiring legislative approval for executive branch tax exemption agreements concerning fulfillment and distribution centers.

Connected Entities

Joseph Engler, Director of Revenue, General Assembly and 4 more
PersonJoseph Engler“Chief Clerk of the House”Map →
OrganizationDirector of Revenue“State official administering tax laws”Map →
OrganizationGeneral Assembly“Legislative body of the State of Missouri”Map →
PersonBrian Seitz“Representative, District 156, listed as cosponsor”Map →
locationMissouri“State where the legislation applies”Map →
OrganizationFederal Communications Commission“Federal regulatory agency for communications”Map →
PersonDean Van Schoiack“Representative, District 009, who introduced HB 1883”Map →

Sources

Analysis Score

0–100
  • Significance60
    How much this matters to a regular citizen
  • Controversy40
    Intensity of disagreement among stakeholders
  • Entertainment10
    Compellingness for a non-policy-wonk reader
  • Buzz25
    Current news / social attention level

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