Bill > SB659

This bill proposes to create a comprehensive sales tax exemption for food, with some specific limitations. Under this legislation, retail sales of food would be entirely exempt from state and local sales taxes. The bill defines "food" as products that can be purchased using food stamps under the Federal Food Stamp Program, which includes food sold through vending machines. However, the exemption does not apply to prepared food sold by establishments where more than 80% of their gross receipts come from selling food for immediate consumption, such as restaurants, fast food establishments, delicatessens, and cafés. By repealing the previous law that imposed a 1% tax on food sales and redirected that revenue to school district trust funds, this bill aims to reduce the tax burden on essential food purchases for Missouri residents, potentially making groceries more affordable for lower and middle-income households.

Labor and Employment

https://www.senate.mo.gov/25info/BTS_Web/Bill.aspx?SessionType=R&BillID=3476935