Missouri 2024 Regular Session

Missouri House Bill HB2401

Introduced
1/11/24  

Caption

Eliminates the retail sale of food from state and local sales and use tax and authorizes certain tax increases to offset lost revenues, subject to voter approval

Impact

The removal of sales tax on food would directly influence state laws governing taxation, emphasizing a shift toward more consumer-friendly tax policies. This proposal may set a precedent for future legislation aimed at reducing or eliminating taxes on basic necessities. It could also stimulate discussions among lawmakers regarding fiscal strategies to maintain revenue levels without burdening consumers, potentially leading to innovative tax reform proposals in other areas. The bill represents a significant pivot towards prioritizing consumer welfare in tax policy.

Summary

House Bill 2401 seeks to eliminate the retail sale of food from the scope of state and local sales and use tax. This significant change is expected to alleviate the financial burden on consumers purchasing food items, thereby promoting greater access to essential goods. The bill's proponents suggest that removing these taxes will help families save money, particularly those with lower incomes who spend a larger portion of their budget on groceries. However, the bill stipulates that any tax increases to offset the lost revenue must be subject to voter approval, introducing a level of public oversight into the implementation process.

Contention

Debate surrounding HB2401 has focused on the balance between lowering consumer costs and maintaining essential state and local revenues. Critics argue that while the intent to reduce grocery costs is commendable, removing sales tax on food could lead to substantial revenue shortfalls for states and municipalities, affecting funding for education, healthcare, and public safety. The requirement for voter approval on any tax increases necessary to compensate for lost revenue adds another layer of complexity, as it could result in potential delays in implementing alternative funding measures and create uncertainty about future state tax structures.

Companion Bills

No companion bills found.

Previously Filed As

MO HB452

Exempts the retail sale of food from state and local sales and use tax

MO HB591

Exempts the retail sale of food from state and local sales and use tax

MO HB377

Repeals the statutory provisions imposing a sales tax on food and authorizes a new tax to offset lost revenue.

MO HB896

Exempts the retail sale of food from local sales tax

MO HB771

Authorizes the city of Odessa to levy a sales tax whose revenues are dedicated to public safety upon voter approval

MO HB1136

Authorizes sales tax exemptions of the retail sale of food and certain necessary personal hygiene products

MO HB676

Authorizes the cities of Marshall and Odessa to levy a sales tax dedicated to public safety upon voter approval

MO HB876

Adds cities to the list of cities authorized to impose a public safety sales tax

MO SB454

Repeals current and future increases to the motor fuel tax and alternative fuel decal fees, subject to voter approval

MO SB203

Authorizes a sales tax refund for certain taxpayers audited by the Department of Revenue

Similar Bills

MO HB14

Modifies provisions relating to income tax

MO HB12

Modifies provisions relating to income tax and corporate income tax

MO HB10

Modifies provisions relating to income tax and corporate income tax

MO HB5

Modifies provisions relating to income tax and corporate income tax

MO HB1310

Modifies personal income tax reduction revenue surplus triggers

MO HB1623

Modifies provisions relating to the state income tax rates

MO HB1864

Provides a sales tax exemption for sales of medical devices for the treatment of cancer

MO HB2515

Exempts land taken through eminent domain from income tax