Bill > SB688

This bill proposes to eliminate the state sales tax on most food items in Missouri, effectively creating a full exemption from sales tax for food purchases. Specifically, the bill defines "food" using the federal Food Stamp Program guidelines, which includes most grocery items that can be purchased with food stamps, as well as food sold through vending machines. However, the exemption does not apply to prepared food from establishments where 80% or more of their gross receipts come from food prepared for immediate consumption, such as restaurants, fast food establishments, delicatessens, and cafés. This means that while grocery store items like produce, meat, bread, and packaged foods would be tax-free, meals from restaurants and similar venues would still be subject to sales tax. The bill repeals a previous provision that had set the sales tax on food at one percent and eliminated the requirement to deposit that revenue into the school district trust fund.

Labor and Employment

https://www.senate.mo.gov/25info/BTS_Web/Bill.aspx?SessionType=R&BillID=4600752