| 1 | 1 | | FIRSTREGULARSESSION |
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| 2 | 2 | | HOUSEBILLNO.345 |
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| 3 | 3 | | 103RDGENERALASSEMBLY |
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| 4 | 4 | | INTRODUCEDBYREPRESENTATIVEKEATHLEY. |
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| 5 | 5 | | 1239H.01I DANARADEMANMILLER,ChiefClerk |
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| 6 | 6 | | ANACT |
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| 7 | 7 | | Torepealsection144.014,RSMo,andtoenactinlieuthereofonenewsectionrelatingtoa |
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| 8 | 8 | | salestaxexemptionforfood. |
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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.(1)Notwithstandingotherprovisionsoflawtothecontrary,beginning |
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| 13 | 13 | | 2October1,1997,butendingonorbeforeDecember31,2029,thetaxleviedandimposed |
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| 14 | 14 | | 3underthischapteronallretailsalesoffoodshallbeattherateofonepercent, exceptas |
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| 15 | 15 | | 4providedundersubdivisions(2),(3),and(4)ofthissubsection. Therevenuederivedfrom |
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| 16 | 16 | | 5theonepercentratepursuanttothissectionshallbedepositedbythestatetreasurerinthe |
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| 17 | 17 | | 6schooldistricttrustfundandshallbedistributedasprovidedinsection144.701. |
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| 18 | 18 | | 7 (2)Notwithstandinganyprovisionoflawtothecontrary,beginningAugust28, |
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| 19 | 19 | | 82025,thereshallbenostatesalesorusetaxleviedorimposedonanyretailsaleoffood |
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| 20 | 20 | | 9inthisstate.Theexemptiongrantedunderthissubsectionshallnotapplytolocalsales |
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| 21 | 21 | | 10taxasdefinedundersection32.085orlocalusetax,leviedorimposedasauthorizedby |
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| 22 | 22 | | 11law,exceptasprovidedundersubdivision(3)ofthissubsection. |
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| 23 | 23 | | 12 (3)BeginningJanuary1,2026,therateoflocalsalesandusetaximposedonall |
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| 24 | 24 | | 13retailsalesoffoodshallannuallybereducedinfourequalincrementsoveraperiodof |
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| 25 | 25 | | 14fouryears. |
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| 26 | 26 | | 15 (4)BeginningJanuary1,2030,notwithstandingotherprovisionsoflawtothe |
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| 27 | 27 | | 16contrary,thereshallbenolocalsalestaxasdefinedinsection32.085orlocalusetax |
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| 28 | 28 | | 17leviedorimposedonanyretailsaleoffoodinthisstate. |
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| 29 | 29 | | EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis |
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| 30 | 30 | | intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 18 2.Forthepurposesofthissection,theterm"food"shallincludeonlythoseproducts |
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| 31 | 31 | | 19andtypesoffoodforwhich[foodstamps] benefitsmayberedeemedpursuanttothe |
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| 32 | 32 | | 20provisionsofthe[FederalFoodStamp] SupplementalNutritionAssistanceProgramas |
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| 33 | 33 | | 21[contained] describedin7U.S.C.Section2012,asthatsectionnowreadsorasitmaybe |
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| 34 | 34 | | 22amendedhereafter,andshallincludefooddispensedbyorthroughvendingmachines.For |
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| 35 | 35 | | 23thepurposeofthissection,exceptforvendingmachinesales,theterm"food"shallnot |
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| 36 | 36 | | 24includefoodordrinksoldbyanyestablishmentwherethegrossreceiptsderivedfromthesale |
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| 37 | 37 | | 25offoodpreparedbysuchestablishmentforimmediateconsumptiononoroffthepremisesof |
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| 38 | 38 | | 26theestablishmentconstitutesmorethaneightypercentofthetotalgrossreceiptsofthat |
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| 39 | 39 | | 27establishment,regardlessofwhethersuchpreparedfoodisconsumedonthepremisesofthat |
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| 40 | 40 | | 28establishment,including,butnotlimitedto,salesoffoodbyanyrestaurant,fastfood |
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| 41 | 41 | | 29restaurant,delicatessen,eatinghouse,orcafé. |
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| 42 | 42 | | ✔ |
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| 43 | 43 | | HB345 2 |
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