Bill > HB432

This bill modifies Missouri's sales tax law regarding food by establishing a temporary one percent tax rate on retail food sales from October 1, 1997, to December 31, 2025, with revenue directed to the school district trust fund. Starting January 1, 2026, the bill completely eliminates state and local sales and use taxes on food purchases. The bill specifically defines "food" using the eligibility criteria of the Supplemental Nutrition Assistance Program (SNAP, formerly known as food stamps), and includes food from vending machines. However, the definition excludes prepared food from establishments where over 80% of gross receipts come from food prepared for immediate consumption, such as restaurants, fast food establishments, and cafés. This change aims to reduce the tax burden on basic food purchases for Missouri residents while maintaining existing tax collection for prepared meals and dining out.

https://house.mo.gov/Bill.aspx?bill=HB432&year=2025&code=R