SB 884 - This act modifies provisions relating to firearms. SALES TAX FOR FIREARMS (Section 144.064) Beginning August 28, 2022, this act provides that all sales of firearms made in this state shall be exempt from state and local sales taxes. This provision is identical to a provision in SCS/HCS/HB 1462 (2022), SB 1102 (2022), and SB 567 (2021). CONCEALED CARRY PERMITS (Sections 571.101 & 571.111) This act repeals the requirement that a person must be a resident of Missouri to apply for a concealed carry permit. A concealed carry permit shall be issued by the sheriff of the county or city in which the applicant resides or by the sheriff of the county or city in which the qualified firearm safety instructor of the applicant resides if the applicant meets all other requirements. Additionally, a qualified firearms safety instructor shall make an applicant's course records available upon request to the sheriff of the county in which the applicant resides or, if the applicant is from out of state, the county in which the instructor resides. This provision is identical to SB 568 (2021). MARY GRACE PRINGLE