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