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MO HB2079

MO HB2079
Exempts the retail sale of food from state sales and use tax and phases out local sales and use tax on the retail sale of food over four years


summary

Introduced
01/07/2026
In Committee
Crossed Over
Passed
Dead

Introduced Session

2026 Regular Session

Bill Summary

Exempts the retail sale of food from state sales and use tax and phases out local sales and use tax on the retail sale of food over four years

AI Summary

This bill modifies Missouri's sales tax laws to gradually eliminate state and local sales taxes on food. Specifically, the bill reduces the state sales tax rate on food to one percent starting October 1, 1997, and then completely eliminates the state sales tax on food beginning August 28, 2026. For local sales taxes, the bill mandates a phased reduction over four years starting January 1, 2027, with a complete elimination of local sales taxes on food by January 1, 2031. The definition of "food" in the bill aligns with the Supplemental Nutrition Assistance Program (SNAP, formerly known as food stamps) guidelines, and excludes prepared foods from establishments where 80% or more of gross receipts come from food prepared for immediate consumption. The bill aims to reduce the tax burden on essential food purchases, potentially making groceries more affordable for Missouri residents by progressively removing sales tax on food items.

Sponsors (2)

Last Action

Read Second Time (H) (on 01/08/2026)

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