| 6 | 6 | | ANACT |
|---|
| 7 | 7 | | Torepealsection144.014,RSMo,andtoenactinlieuthereofonenewsectionrelatingtothe |
|---|
| 8 | 8 | | salesandusetaximposedoncertainproducts. |
|---|
| 9 | 9 | | BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows: |
|---|
| 10 | 10 | | SectionA.Section144.014,RSMo,isrepealedandonenewsectionenactedinlieu |
|---|
| 11 | 11 | | 2thereof,tobeknownassection144.014,toreadasfollows: |
|---|
| 12 | 12 | | 144.014.1.Notwithstandingotherprovisionsoflawtothecontrary,beginning |
|---|
| 13 | 13 | | 2October1,1997,thetaxleviedandimposedunderthischapteronallretailsalesoffoodshall |
|---|
| 14 | 14 | | 3beattherateofonepercent.Therevenuederivedfromtheonepercentratepursuanttothis |
|---|
| 15 | 15 | | 4sectionshallbedepositedbythestatetreasurerintheschooldistricttrustfundandshallbe |
|---|
| 16 | 16 | | 5distributedasprovidedinsection144.701. |
|---|
| 17 | 17 | | 6 2.Forthepurposesofthissection,theterm"food"shallincludeonlythoseproducts |
|---|
| 18 | 18 | | 7andtypesoffoodforwhich[foodstamps] benefitsmayberedeemedpursuanttothe |
|---|
| 19 | 19 | | 8provisionsofthe[FederalFoodStamp] SupplementalNutritionAssistanceProgramas |
|---|
| 20 | 20 | | 9[contained] describedin7U.S.C.Section2012,asthatsectionnowreadsorasitmaybe |
|---|
| 21 | 21 | | 10amendedhereafter,andshallincludefooddispensedbyorthroughvendingmachinesandall |
|---|
| 22 | | - | 11dietaryandnutritionalsupplements.Forthepurposeofthissection,theterm"dietary |
|---|
| 23 | | - | 12andnutritionalsupplements"shallhavethesamemeaningastheterm"dietary |
|---|
| 24 | | - | 13supplements"asdefinedunder21U.S.C.Section321(ff). Forthepurposeofthissection, |
|---|
| 25 | | - | 14exceptforvendingmachinesales,theterm"food"shallnotincludefoodordrinksoldbyany |
|---|
| 26 | | - | 15establishmentwherethegrossreceiptsderivedfromthesaleoffoodpreparedbysuch |
|---|
| 27 | | - | 16establishmentforimmediateconsumptiononoroffthepremisesoftheestablishment |
|---|
| 28 | | - | 17constitutesmorethaneightypercentofthetotalgrossreceiptsofthatestablishment, |
|---|
| 29 | | - | 18regardlessofwhethersuchpreparedfoodisconsumedonthepremisesofthatestablishment, |
|---|
| 22 | + | 11dietaryandnutritionalsupplements. Forthepurposeofthissection,exceptforvending |
|---|
| 23 | + | 12machinesales,theterm"food"shallnotincludefoodordrinksoldbyanyestablishment |
|---|
| 24 | + | 13wherethegrossreceiptsderivedfromthesaleoffoodpreparedbysuchestablishmentfor |
|---|
| 25 | + | 14immediateconsumptiononoroffthepremisesoftheestablishmentconstitutesmorethan |
|---|
| 26 | + | 15eightypercentofthetotalgrossreceiptsofthatestablishment,regardlessofwhethersuch |
|---|
| 31 | | - | intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 19including,butnotlimitedto,salesoffoodbyanyrestaurant,fastfoodrestaurant,delicatessen, |
|---|
| 32 | | - | 20eatinghouse,orcafé. |
|---|
| 28 | + | intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 16preparedfoodisconsumedonthepremisesofthatestablishment,including,butnotlimited |
|---|
| 29 | + | 17to,salesoffoodbyanyrestaurant,fastfoodrestaurant,delicatessen,eatinghouse,orcafé. |
|---|