FIRSTREGULARSESSION
HOUSECOMMITTEESUBSTITUTEFOR
HOUSEBILLNO.1107
103RDGENERALASSEMBLY
2361H.02C JOSEPHENGLER,ChiefClerk
ANACT
Torepealsection144.014,RSMo,andtoenactinlieuthereofonenewsectionrelatingtothe
salesandusetaximposedoncertainproducts.
BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows:
SectionA.Section144.014,RSMo,isrepealedandonenewsectionenactedinlieu
2thereof,tobeknownassection144.014,toreadasfollows:
144.014.1.Notwithstandingotherprovisionsoflawtothecontrary,beginning
2October1,1997,thetaxleviedandimposedunderthischapteronallretailsalesoffoodshall
3beattherateofonepercent.Therevenuederivedfromtheonepercentratepursuanttothis
4sectionshallbedepositedbythestatetreasurerintheschooldistricttrustfundandshallbe
5distributedasprovidedinsection144.701.
6 2.Forthepurposesofthissection,theterm"food"shallincludeonlythoseproducts
7andtypesoffoodforwhich[foodstamps] benefitsmayberedeemedpursuanttothe
8provisionsofthe[FederalFoodStamp] SupplementalNutritionAssistanceProgramas
9[contained] describedin7U.S.C.Section2012,asthatsectionnowreadsorasitmaybe
10amendedhereafter,andshallincludefooddispensedbyorthroughvendingmachinesandall
11dietaryandnutritionalsupplements.Forthepurposeofthissection,theterm"dietary
12andnutritionalsupplements"shallhavethesamemeaningastheterm"dietary
13supplements"asdefinedunder21U.S.C.Section321(ff). Forthepurposeofthissection,
14exceptforvendingmachinesales,theterm"food"shallnotincludefoodordrinksoldbyany
15establishmentwherethegrossreceiptsderivedfromthesaleoffoodpreparedbysuch
16establishmentforimmediateconsumptiononoroffthepremisesoftheestablishment
17constitutesmorethaneightypercentofthetotalgrossreceiptsofthatestablishment,
18regardlessofwhethersuchpreparedfoodisconsumedonthepremisesofthatestablishment,
EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis
intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 19including,butnotlimitedto,salesoffoodbyanyrestaurant,fastfoodrestaurant,delicatessen,
20eatinghouse,orcafé.
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