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Read. Follow. Verify.Missouri Senate Bill 1096 Exempts Second-Hand Auction Property from State and Local Sales Tax
Last action · January 15, 2026: Second Read and Referred S Economic and Workforce Development CommitteeSponsor: Sandy Crawford
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What This Bill Would Do
Senate Bill 1096 establishes a state and local sales tax exemption for sold a second or additional time at an auction, excluding items such as motor vehicles, trailers, boats, and outboard motors. The measure repeals sections 144.030 and 144.615, RSMo, and introduces corresponding provisions for sales and exemptions.
Changes tax liabilities for auction purchasers and sellers by removing state and local sales taxes on qualifying previously owned items sold at public auctions.
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.
Auction participants
Director of Revenue
The agency must administer the updated sales and use tax exemptions and enforce the nullification of unapproved executive branch tax agreements.
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 SB 1096?
Are motor vehicles and boats included in the new auction tax exemption?
What else do you want to know?
News Coverage
Check Your Understanding
1.According to Senate Bill No. 1096, what does the text expressly establish regarding executive branch sales and use tax rulings related to warehouses, distribution centers, or fulfillment centers?
Follow the record
Votes, people, money & the original sourceWhere This Stands
Currently in committee. The next step in the legislative lifecycle is Floor Vote.
Procedural history
3 actions- Jan 15, 2026SenateFloorSecond Read and Referred S Economic and Workforce Development Committee
- Jan 7, 2026SenateIntroducedS First Read
- Dec 1, 2025SenatePrefiled
Version history
Only one version on file - nothing to compare yet. The text on record is the 4777S.01I - Introduced version. 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
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Restricting Executive Tax Agreements
The bill declares any executive branch ruling or agreement exempting a company from sales tax due to warehouse presence null and void unless approved by the general assembly.
Connected Entities
Sources
www.senate.mo.gov
Analysis Score
0–100- Significance65How much this matters to a regular citizen
- Controversy40Intensity of disagreement among stakeholders
- Entertainment10Compellingness for a non-policy-wonk reader
- Buzz30Current news / social attention level
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