Missouri 2024 Regular Session

Missouri House Bill HB2887

Introduced
2/29/24  

Caption

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

Impact

If enacted, HB2887 would significantly alter state tax law by removing the sales tax on food, which many consider a basic necessity. The introduction of an estate tax as a replacement revenue source is intended to ease the fiscal impact on the state while ensuring that the budget remains balanced. However, the efficacy of this measure will depend on the structure and rates of the proposed estate tax, which could influence how much net revenue is generated for the state. Moreover, the bill could be a catalyst for broader discussions about tax reform in the state, prompting lawmakers to explore further adjustments to the tax code to enhance fairness and efficiency.

Summary

House Bill 2887 proposes the repeal of the statutory provisions that currently impose a sales tax on food while simultaneously authorizing a new estate tax that is designed to offset the lost revenue from the elimination of the sales tax. This initiative aims to alleviate the financial burden on consumers and promote equitable taxation by shifting the focus from a regressive sales tax to a progressive estate tax structure. Proponents believe that this change will enhance the overall economic well-being of the state’s residents, particularly those with lower incomes who are disproportionately affected by sales taxes on essential goods like food.

Contention

The upcoming legislative discussions around HB2887 are expected to highlight points of contention among lawmakers and lobbyists regarding the implications of implementing an estate tax. Supporters of the bill argue that the new estate tax is a fairer taxation method, as it primarily impacts wealthier individuals without punishing everyday consumers who rely on food purchases. Conversely, opponents may argue against the introduction of the estate tax, citing concerns about its potential to create additional hardships for families and individuals already facing significant financial challenges. The discussion surrounding the potential regressive effects of the sales tax on food may also spark debates about adequate funding for essential state services.

Companion Bills

No companion bills found.

Previously Filed As

MO HB377

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

MO HB1136

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

MO HB816

Modifies provisions relating to state sales tax and corporate income tax rates with a revenue trigger

MO SB203

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

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 HB876

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

MO HB260

Creates a sales tax exemption for food

MO HB945

Authorizes a sales tax exemption for boat dock rentals

MO HB896

Exempts the retail sale of food from local sales tax

Similar Bills

No similar bills found.