Bill > HB2870

This bill, known as the "County Sales Tax Sunset Act," establishes expiration dates for county sales taxes imposed for county revenue purposes. It defines "county" to include any city not within a county, "existing county sales tax" as a tax adopted before the bill's effective date for county revenue and renewed or extended afterward, and "new county sales tax" as a tax adopted after the bill's effective date for county revenue. Generally, both existing and new county sales taxes will expire ten years after their renewal, extension, or adoption, respectively, unless the tax was enacted solely for a jail construction project, in which case it will expire either twenty years after its renewal/extension/adoption or when all bonds for the jail construction are paid off, whichever comes first. Any county sales tax measure that doesn't comply with these expiration requirements will be considered invalid, and the state department of revenue will oversee compliance and provide guidance.

https://house.mo.gov/Bill.aspx?bill=HB2870&year=2026&code=R