Authorizes certain counties to opt in to an exemption from state and local sales and use tax on certain building supplies

Summary

The bill would permit any Missouri county—or a city not inside a county—to opt in to a sales‑and‑use‑tax exemption for materials used to build detached single‑family houses, limited to $250,000 per project. Homebuilders must apply to the Department of Revenue and receive an exemption letter, and the program would run for five years starting Jan. 1, 2027. Both the county and any municipality within it must adopt the program for it to apply.

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