FIRSTREGULARSESSION
HOUSEBILLNO.633
103RDGENERALASSEMBLY
INTRODUCEDBYREPRESENTATIVEBOYKO.
0743H.01I DANARADEMANMILLER,ChiefClerk
ANACT
Toamendchapter144,RSMo,byaddingtheretoonenewsectionrelatingtoreducedsalestax
ratesforcertainpersonalcareproducts.
BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows:
SectionA.Chapter144,RSMo,isamendedbyaddingtheretoonenewsection,tobe
2knownassection144.016,toreadasfollows:
144.016.1.BeginningOctober1,2025,thetaxleviedandimposedunder
2chapter144onallretailsalesoffemininehygieneproductsanddiapersshallbeleviedat
3aratenotexceedingtherateofsalestaxleviedontheretailsaleoffood.
4 2.Forpurposesofthissection,thefollowingtermsmean:
5 (1)"Diapers",absorbentgarmentswornbyinfantsortoddlerswhoarenot
6toilet-trainedorbyindividualswhoareincapableofcontrollingtheirbladderorbowel
7movements;
8 (2)"Femininehygieneproducts",personalcareproductsusedtomanage
9menstrualflowincluding,butnotlimitedto,tampons,pads,liners,andcups;
10 (3)"Food",thesamemeaningasdefinedundersection144.014.
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EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis
intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage.