SB1402

Exempts certain medical devices from sales tax in Missouri.

This bill modifies the sales tax exemption for certain medical devices in Missouri. Specifically, it exempts sales of class III medical devices that use electric fields for cancer treatment, including components, repair parts, and disposable supplies. The exemption applies to both domestic and nondomestic purchases, provided the devices are used for final sale or consumption. The bill also reaffirms the construction and application of previous court rulings regarding sales tax exemptions.