Bill > SB1239

This bill modifies the sales tax treatment of food in Missouri by gradually eliminating sales tax on food purchases. Specifically, the bill will first reduce local sales tax on food in four equal increments between January 2027 and January 2031, ultimately providing a complete sales tax exemption for food by 2031. The definition of "food" for this exemption follows federal food stamp program guidelines and includes items that can be purchased with food stamps, as well as food from vending machines. However, the exemption does not apply to prepared foods from establishments where 80% or more of their gross receipts come from selling prepared food for immediate consumption, such as restaurants, fast food establishments, and cafés. The bill represents a significant change in Missouri's tax policy, aimed at reducing the tax burden on essential food purchases for residents.

Labor and Employment

https://www.senate.mo.gov/26info/BTS_Web/Bill.aspx?SessionType=R&BillID=606