FIRSTREGULARSESSION
HOUSEBILLNO.345
103RDGENERALASSEMBLY
INTRODUCEDBYREPRESENTATIVEKEATHLEY.
1239H.01I DANARADEMANMILLER,ChiefClerk
ANACT
Torepealsection144.014,RSMo,andtoenactinlieuthereofonenewsectionrelatingtoa
salestaxexemptionforfood.
BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows:
SectionA.Section144.014,RSMo,isrepealedandonenewsectionenactedinlieu
2thereof,tobeknownassection144.014,toreadasfollows:
144.014.1.(1)Notwithstandingotherprovisionsoflawtothecontrary,beginning
2October1,1997,butendingonorbeforeDecember31,2029,thetaxleviedandimposed
3underthischapteronallretailsalesoffoodshallbeattherateofonepercent, exceptas
4providedundersubdivisions(2),(3),and(4)ofthissubsection. Therevenuederivedfrom
5theonepercentratepursuanttothissectionshallbedepositedbythestatetreasurerinthe
6schooldistricttrustfundandshallbedistributedasprovidedinsection144.701.
7 (2)Notwithstandinganyprovisionoflawtothecontrary,beginningAugust28,
82025,thereshallbenostatesalesorusetaxleviedorimposedonanyretailsaleoffood
9inthisstate.Theexemptiongrantedunderthissubsectionshallnotapplytolocalsales
10taxasdefinedundersection32.085orlocalusetax,leviedorimposedasauthorizedby
11law,exceptasprovidedundersubdivision(3)ofthissubsection.
12 (3)BeginningJanuary1,2026,therateoflocalsalesandusetaximposedonall
13retailsalesoffoodshallannuallybereducedinfourequalincrementsoveraperiodof
14fouryears.
15 (4)BeginningJanuary1,2030,notwithstandingotherprovisionsoflawtothe
16contrary,thereshallbenolocalsalestaxasdefinedinsection32.085orlocalusetax
17leviedorimposedonanyretailsaleoffoodinthisstate.
EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis
intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 18 2.Forthepurposesofthissection,theterm"food"shallincludeonlythoseproducts
19andtypesoffoodforwhich[foodstamps] benefitsmayberedeemedpursuanttothe
20provisionsofthe[FederalFoodStamp] SupplementalNutritionAssistanceProgramas
21[contained] describedin7U.S.C.Section2012,asthatsectionnowreadsorasitmaybe
22amendedhereafter,andshallincludefooddispensedbyorthroughvendingmachines.For
23thepurposeofthissection,exceptforvendingmachinesales,theterm"food"shallnot
24includefoodordrinksoldbyanyestablishmentwherethegrossreceiptsderivedfromthesale
25offoodpreparedbysuchestablishmentforimmediateconsumptiononoroffthepremisesof
26theestablishmentconstitutesmorethaneightypercentofthetotalgrossreceiptsofthat
27establishment,regardlessofwhethersuchpreparedfoodisconsumedonthepremisesofthat
28establishment,including,butnotlimitedto,salesoffoodbyanyrestaurant,fastfood
29restaurant,delicatessen,eatinghouse,orcafé.
✔
HB345 2