Today, the Missouri Senate unanimously passed HB 1, which will allow the sales proceeds of more than one vehicle to be used as a credit against the sales tax owed on the purchase of a new vehicle. The Missouri General Assembly met this week after Governor Mike Parson’s call for a special session to address the issue.In Kehlenbrink v. Director of Revenue (SC 97287), the Missouri Supreme Court ruled that the sales proceeds of only one vehicle, trailer, boat, or outboard motor may be used as a credit against the sales tax owed on the purchase of another. The legislature’s passage of HB 1 will amend the law to allow for the sale of multiple vehicles to be used as a credit, in line with the Department of Revenue’s prior practice and what consumers have come to expect. Without this amendment, the law would limit Missourians in offsetting their tax liability, creating an unnecessary financial burden for taxpayers. HB 1 will take effect 90 days after Governor Parson signs the legislation into law.