Bill > HB1587

This bill modifies Missouri's sales tax on food by first reducing the tax rate to 1% from October 1, 1997, until December 31, 2025, with revenue being deposited in the school district trust fund. Starting January 1, 2026, the bill completely eliminates state sales and use tax on food retail sales, though local sales taxes would still apply. The exemption is subject to a three-year sunset provision under the Missouri sunset act, meaning it will automatically expire after three years unless reauthorized by the state legislature. If reauthorized, the exemption would then be valid for an additional twelve years. The bill defines "food" as items eligible for Supplemental Nutrition Assistance Program (SNAP) benefits, including food from vending machines, but excludes prepared food from restaurants and similar establishments where more than 80% of their gross receipts come from prepared food sales. This change aims to reduce the tax burden on essential food purchases for Missouri residents.

https://house.mo.gov/Bill.aspx?bill=HB1587&year=2025&code=R