| 1 | 1 | | FIRSTREGULARSESSION |
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| 2 | 2 | | HOUSEBILLNO.1587 |
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| 3 | 3 | | 103RDGENERALASSEMBLY |
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| 4 | 4 | | INTRODUCEDBYREPRESENTATIVESMITH(46). |
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| 5 | 5 | | 2707H.01I JOSEPHENGLER,ChiefClerk |
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| 6 | 6 | | ANACT |
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| 7 | 7 | | Torepealsection144.014,RSMo,andtoenactinlieuthereofonenewsectionrelatingtofood |
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| 8 | 8 | | salesandusetax. |
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| 9 | 9 | | BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows: |
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| 10 | 10 | | SectionA.Section144.014,RSMo,isrepealedandonenewsectionenactedinlieu |
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| 11 | 11 | | 2thereof,tobeknownassection144.014,toreadasfollows: |
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| 12 | 12 | | 144.014.1.Notwithstandingotherprovisionsoflawtothecontrary,beginning |
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| 13 | 13 | | 2October1,1997,andendingonDecember31,2025,exceptasprovidedundersubsection |
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| 14 | 14 | | 32ofthissection,thetaxleviedandimposedunderthischapteronallretailsalesoffoodshall |
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| 15 | 15 | | 4beattherateofonepercent.Therevenuederivedfromtheonepercentratepursuanttothis |
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| 16 | 16 | | 5sectionshallbedepositedbythestatetreasurerintheschooldistricttrustfundandshallbe |
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| 17 | 17 | | 6distributedasprovidedinsection144.701. |
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| 18 | 18 | | 7 2.(1)Notwithstandinganyprovisionoflawtothecontrary,beginningJanuary |
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| 19 | 19 | | 81,2026,nostatesalesorusetaxshallbeleviedorimposedonanyretailsaleoffoodin |
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| 20 | 20 | | 9thisstate.Theexemptiongrantedunderthissubsectionshallnotapplytolocalsalestax |
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| 21 | 21 | | 10asdefinedundersection32.085,orlocalusetaxleviedorimposedasauthorizedbylaw. |
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| 22 | 22 | | 11Iftheexemptionprovidedunderthissubdivisionissunsetasprovidedunder |
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| 23 | 23 | | 12subdivision(2)ofthissubsection,theprovisionsofthetaximposedundersubsection |
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| 24 | 24 | | 131ofthissectionshallapplybeginningonandafterthedateoftheexpirationofthe |
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| 25 | 25 | | 14exemption. |
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| 26 | 26 | | 15 (2)Undersection23.253oftheMissourisunsetact: |
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| 27 | 27 | | EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis |
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| 28 | 28 | | intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 16 (a)Theprovisionsoftheexemptionauthorizedunderthissubsectionshall |
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| 29 | 29 | | 17automaticallysunsetthreeyearsaftertheeffectivedateofthissectionunless |
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| 30 | 30 | | 18reauthorizedbyanactofthegeneralassembly;and |
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| 31 | 31 | | 19 (b)Ifsuchexemptionisreauthorized,theprogramauthorizedunderthis |
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| 32 | 32 | | 20subsectionshallautomaticallysunsettwelveyearsaftertheeffectivedateofthe |
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| 33 | 33 | | 21reauthorizationofthissection. |
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| 34 | 34 | | 22 3.Forthepurposesofthissection,theterm"food"shallincludeonlythoseproducts |
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| 35 | 35 | | 23andtypesoffoodforwhich[foodstamps] benefitsmayberedeemedpursuanttothe |
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| 36 | 36 | | 24provisionsofthe[FederalFoodStampProgram] SupplementalNutritionAssistance |
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| 37 | 37 | | 25Programas[contained] describedin7U.S.C.Section2012,asthatsectionnowreadsorasit |
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| 38 | 38 | | 26maybeamendedhereafter,andshallincludefooddispensedbyorthroughvendingmachines. |
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| 39 | 39 | | 27Forthepurposeofthissection,exceptforvendingmachinesales,theterm"food"shallnot |
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| 40 | 40 | | 28includefoodordrinksoldbyanyestablishmentwherethegrossreceiptsderivedfromthesale |
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| 41 | 41 | | 29offoodpreparedbysuchestablishmentforimmediateconsumptiononoroffthepremisesof |
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| 42 | 42 | | 30theestablishmentconstitutesmorethaneightypercentofthetotalgrossreceiptsofthat |
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| 43 | 43 | | 31establishment,regardlessofwhethersuchpreparedfoodisconsumedonthepremisesofthat |
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| 44 | 44 | | 32establishment,including,butnotlimitedto,salesoffoodbyanyrestaurant,fastfood |
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| 45 | 45 | | 33restaurant,delicatessen,eatinghouse,orcafé. |
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| 46 | 46 | | ✔ |
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| 47 | 47 | | HB1587 2 |
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