EXPLANATION-Matter enclosed in bold-faced brackets [thus] in this bill is not enacted
and is intended to be omitted in the law.
FIRST REGULAR SESSION
SENATE BILL NO. 659
103RD GENERAL ASSEMBLY
INTRODUCED BY SENATOR WEBBER.
2591S.01I KRISTINA MARTIN, Secretary
AN ACT
To repeal section 144.014, RSMo, and to enact in lieu thereof one new section relating to a sales
tax exemption for food.
Be it enacted by the General Assembly of the State of Missouri, as follows:
Section A. Section 144.014, RSMo, is repealed and one new 1
section enacted in lieu thereof, to be known as section 144.014, 2
to read as follows:3
144.014. 1. Notwithstanding other provisions of law 1
to the contrary, [beginning October 1, 1997, the tax levied 2
and imposed under this chapter on ] all retail sales of food 3
shall be [at the rate of one percent. The revenue derived 4
from the one percent rate pursuant to this section shall be 5
deposited by the state treasurer in the school district 6
trust fund and shall be distributed as provided in section 7
144.701] exempted from the provisions of and from the 8
computation of the tax levied, assessed, or payable pursuant 9
to this chapter, the local sales tax law as defined in 10
section 32.085, and section 238.235 . 11
2. For the purposes of this section, the term "food" 12
shall include only those products and types of food for 13
which food stamps may be redeemed pursuant to the provisions 14
of the Federal Food Stamp Program as contained in 7 U.S.C. 15
Section 2012, as that section now reads or as it may be 16
amended hereafter, and shall include food dispensed by or 17
through vending machines. For the purpose of this section, 18 SB 659 2
except for vending machine sales, the term "food" shall not 19
include food or drink sold by any establishment where the 20
gross receipts derived from the sale of food prepared by 21
such establishment for immediate consumption on or off the 22
premises of the establish ment constitutes more than eighty 23
percent of the total gross receipts of that establishment, 24
regardless of whether such prepared food is consumed on the 25
premises of that establishment, including, but not limited 26
to, sales of food by any restaurant, fas t food restaurant, 27
delicatessen, eating house, or café. 28