Bill > HB2253

This bill modifies the state sales tax on food in Missouri by first establishing a reduced one percent sales tax rate on food from October 1, 1997, to December 31, 2026, with the revenue being deposited into the school district trust fund. Then, starting January 1, 2027, the bill completely eliminates the state sales and use tax on food, though local sales taxes will still apply. The bill defines "food" as products eligible for Supplemental Nutrition Assistance Program (SNAP, formerly known as food stamps) benefits, including food from vending machines, but excludes prepared food from restaurants, fast food establishments, and similar venues where more than 80% of their gross receipts come from prepared food sales. This means that while raw groceries and packaged foods will be tax-exempt, meals from restaurants will continue to be subject to sales tax. The bill represents a significant tax relief measure for Missouri residents, particularly for essential food purchases.

https://house.mo.gov/Bill.aspx?bill=HB2253&year=2026&code=R