Dean Van Schoiack — Invites committee questions after explaining the statute and UCC language.
Dean Van Schoiack — Addressed as 'Mr. Chair' during committee questioning.
Dean Van Schoiack — Referred to as the chair and described as a talented auctioneer.
Dean Van Schoiack — Wyatt said he had talked with the chairman of the committee about the issue.
Jim Kalberloh — Jim Kalberloh is called during roll call multiple times as Vice Chair, with slight transcription variations in his name, but all mentions refer to the same roll call moment.
Adrian Plank — Adrian Plank was called during roll call, responded present, and later voted aye before again being recorded as present during roll call.
Adrian Plank — Recognized by the chair to ask a question.
Adrian Plank — Raises concern about unknown tax revenue loss and what those revenues fund, including schools.
Adrian Plank — The chair calls for further questions from the committee after the sponsor concludes.
Adrian Plank — Referenced by Representative Burton as having made similar comments about tax policy.
Adrian Plank — Referenced by the speaker as having made earlier comments about tax policy.
Adrian Plank — Called on by the chair for additional questions, then indicated he had none.
Adrian Plank — Took over questioning and returned to the 'sold twice' language.
Michael Burton — During roll call, Michael Burton was called and later recorded as voting no.
Michael Burton — Representative Michael Burton questioned the bill’s treatment of auction sales and related tax exemptions, arguing that the issue is not comparable to a garage sale and should address larger taxable transactions such as planes, cars, RVs, trailers, boats, and possibly animals sold at auction. He raised concerns about fairness and revenue loss, asked whether other tax measures had been attached to the bill in the past, noted that the bill passed the House last year and went to the Senate, and ultimately said the committee should have a fiscal note before voting.
Michael Burton — Called on to inquire and then asked a question about how prior sales are tracked for tax purposes.
Michael Burton — Asked whether Missouri has a transaction tax associated with value-added inputs or wholesale processes.
Danny Busick — Danny Busick is repeatedly called during roll call, including a mispronounced/garbled call of his name, and then responds with an aye vote.
Mazzie Christensen — Mazzie Christensen is called during roll call multiple times as part of the same procedural attendance check.
Mazzie Christensen — Addressed by name as the next questioner.
Jo Doll — Jo Doll is repeatedly called during roll call, with the name appearing multiple times as attendance is taken.
Jo Doll — Asks whether airplanes would be subject to sales tax if not exempted.
Jeff Farnan — Jeff Farnan was called during roll call and responded present.
Jeff Farnan — Was discussed as someone being encouraged to work with the committee chair on the bill language.
Jeff Farnan — Asked if he could inquire of Representative Knight, but then said it was not necessary.
Jeff Farnan — Referenced in connection with a car-purchase issue and being pointed to the issue by someone else.
Kent Haden — Kent Haden was called during roll call, responded present, and later was recorded as voting aye during the same roll call process.
Peggy McGaugh — Peggy McGaugh was called during roll call and later responded with an aye vote.
Peggy McGaugh — Used as an example of how different taxpayers may conduct business differently.
Mark Nolte — Mark Nolte was called during roll call and responded present ('here') when his name was announced.
Mark Nolte — Representative Nolte is recognized to speak and then questions the math behind the fiscal estimate, noting that it was described as an extreme high watermark.
Rodger Reedy — Called during roll call and responded present.
Rodger Reedy — Responded present during roll call.
Rodger Reedy — Voted aye during roll call.
Rodger Reedy — Voted aye during roll call.
HB297 — Motion made to vote do pass on the bill, with a committee substitute referenced.
Scott Miller — Voted aye during roll call.
Scott Miller — Representative Scott Miller suggested that if the word 'tax' is causing problems for advancing the bill, the committee might consider using 'auction' instead. He also briefly referenced broader tax-policy discussion and prior legislative context, including earlier versions of the bill and related exemptions, but the core point was his recommendation to reframe the language to make the bill easier to pass.
Representative Knight — Representative Knight presents House Bill 2686, explaining that it exempts tangible personal property sold a second time at auction from sales tax because the tax has already been paid on the item. He distinguishes this from new goods sold out of a closing business, which would still be taxed, and says the fiscal note is difficult to pin down because Missouri does not track auction activity. He argues the estimate may be inflated because it relies on national auction data that includes large auction houses rather than ordinary local or estate auctions. He further explains that his business has historically taxed new goods and titled vehicles appropriately, notes that the issue became more prominent during COVID when sellers preferred off-site auctions, and says he is trying to create a uniform rule that encourages reuse and repurposing. He also clarifies that airplanes would not be included under this bill and suggests the treatment of related items such as RVs could be clarified separately.
Former director — Referenced as having asked how many auctions are charging tax.
Representative Plank — Says he worries about the tax impact but sees a reuse benefit and asks how many auction houses exist.
Laura Holloway — Laura Holloway, executive director of the Missouri Municipal League, testified on behalf of the league’s 650 member cities and opposed the bill. She argued that the proposal would add to the erosion of local funding through tax exemptions and urged lawmakers to consider the broader impact on municipal revenues and community services.
Unidentified witness — Said there were no hard numbers available at the time and explained the concern was continued sales tax erosion.
Zach Wyatt — Zach Wyatt, the legislative director for the Missouri Department of Revenue, introduced himself and testified for informational purposes on House Bill 2686, indicating he had researched how auctions are taxed in Missouri.
Zach Wyatt — Used as an example of an item being sold at auction.
Dean Van Schoiack — Voted aye during roll call.
Dean Van Schoiack — Called during roll call and voted aye.
Dean Van Schoiack — Referenced as the chair who also has a similar bill.
Dean Van Schoiack — Referenced as 'the chair' who has a different version of the bill.
Dean Van Schoiack — His version of the bill is described as not including the 'sold a second time at auction' language.