HB 2681

This bill amends Missouri's sales and use tax exemptions (Section 144.054) to add a new exemption for materials, equipment, utilities, and other resources used in the construction and operation of nuclear security enterprise facilities, which are defense-related nuclear facilities as defined under federal law. The bill expands existing tax exemptions for manufacturing and processing materials to specifically include items used in building nuclear defense infrastructure, including construction materials, machinery, electrical energy, gas, water, and chemicals. This exemption would apply to both state and local sales taxes, effectively reducing the construction and operational costs for nuclear defense facilities in Missouri by eliminating the tax burden on necessary materials and utilities.