Bill > SB734

This bill eliminates the state sales tax on food by modifying existing Missouri law. Specifically, the bill removes the previous 1% sales tax on food and provides a full exemption from sales tax for most food items. The definition of "food" is tied to the Federal Food Stamp Program guidelines and includes food sold through vending machines. However, the exemption does not apply to prepared food from 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 removing the sales tax on most food items, the bill aims to reduce the cost of groceries for Missouri residents and provide some financial relief for consumers purchasing basic food items.

Labor and Employment

https://www.senate.mo.gov/25info/BTS_Web/Bill.aspx?SessionType=R&BillID=5645783