Exempts the retail sale of food from state sales and use tax

SECOND REGULAR SESSION
HOUSE BILL NO. 2253
103RD GENERAL ASSEMBL Y
INTRODUCED BY REPRESENT A TIVE ZIMMERMANN.
4071H.01I JOSEPH ENGLER, Chief Clerk
AN ACT
T o repeal section 144.014, RSMo, and to enact in lieu thereof one new section relating to a
sales and use tax exemption.
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Section A. Section 144.014, RSMo, is repealed and one new section enacted in lieu
2 thereof, to be known as section 144.014, to read as follows:
144.014. 1. Notwithstanding other provisions of law to the contrary , beginning
2 October 1, 1997, and ending on December 31, 2026, the tax levied and imposed under this
3 chapter on all retail sales of food shall be at the rate of one percent. The revenue derived from
4 the one percent rate pursuant to this section shall be deposited by the state treasurer in the
5 school district trust fund and shall be distributed as provided in section 144.701.
6 2. Notwithstanding any provi sion of law to the contrary , beginning January 1,
7 2027, ther e shall be no state sales or use tax levied or imposed on any ret ail sale of food
8 in this state. The exemption granted under this subsection shall not apply to local sales
9 tax as defined under section 32.085 or local use tax levied or imposed as authorized by
10 law .
11 3. For the purposes of this section, the term "food" shall include only those products
12 and types of food for which [ food stamps ] benefits may be redeemed pursuant to the
13 provisions of the [ Federal Food Stamp ] Supplemental Nutrition Assistance Program as
14 [ contained ] described in 7 U.S.C. Section 2012, as that section now reads or as it may be
15 amended hereafter , and shall include food dispensed by or through vending machines. For
16 the purpose of this section, except for vending machine sales, the term "food" shall not
17 include food or drink sold by any establishment where the gross receipts derived from the sale
EXPLANA TION — Matter enclosed in bold-faced brackets [thus] in the above bill is not enacted and is
intended to be omitted from the law . Matter in bold-face type in the above bill is proposed language.
18 of food prepared by such establishment for immediate consumption on or of f the premises of
19 the establishment constitutes more than eighty percent of the total gross receipts of that
20 establishment, regardless of whether such prepared food is consumed on the premises of that
21 establishment, including, but not limited to, sales of food by any restaurant, fast food
22 restaurant, delicatessen, eating house, or café.
✔
HB 2253 2