Two bills moving through the Missouri Senate would offer tax breaks for highway contractors and certain trucks.

The Senate Ways and Means Committee approved a bill that would modify sales tax exemptions for large trucks and trailers.

Sponsored by Sen. Gary Nodler, R-Joplin, the bill would clarify the common carrier sales tax exemption for the purchase of motor vehicles with gross weights of 24,000 pounds or more, or trailers.

Missouri law now applies the exemption only if the common carrier operates solely in interstate commerce. The bill would make the exemption applicable to both intrastate and interstate commerce.

Another bill approved by the Senate panel is intended to reduce the cost of roadwork throughout the state. Sponsored by Sen. Bill Stouffer, R-Napton, the bill would exempt contractors from paying sales tax on materials bought for highway projects.

Supporters of the effort say if contractors are freed from paying the tax, the Missouri Department of Transportation could earmark more money for other uses.

The change in state law could be worth $26 million for the Transportation Department in the first year, according to a fiscal analysis on the bill. That money could not be used for non-road needs, including mass transit, railroads or port improvements.

Eliminating the tax is expected to cost the state about $13 million in general revenue in the first year.

Stouffer's bill - SB199 - and Nodler's bill - SB30 - have been forwarded to the full Senate for further consideration.