HB 2710

This bill expands Missouri's sales tax exemptions to include purchases made for nuclear security facilities and defense-related nuclear operations. Specifically, it amends Section 144.054 of Missouri Revised Statutes to add definitions for "nuclear security enterprise" (as defined in federal law) and extends existing sales tax exemptions to cover materials, equipment, utilities, and services purchased or used in connection with these nuclear defense facilities. The bill maintains and affirms existing exemptions for manufacturing, broadcasting, defense contractors, and public-private partnership projects while adding this new category of nuclear security operations to the list of activities exempt from both state and local sales taxes.