HB3236

Authorizes counties to exempt certain building supplies from state and local sales and use tax for single-family homes.

Missouri HB3236 allows counties to exempt building supplies from state and local sales and use tax for the construction of unattached single-family residences. Counties and municipalities must opt-in to this exemption. The Department of Revenue issues exemption letters to qualifying taxpayers. The exemption applies to building supplies used in actual construction, including lumber, concrete, and roofing materials. The exemption is in addition to other sales and use tax exemptions.