Modifies the definition of food to authorize a reduced sales tax on the purchase of dietary and nutritional supplements

SECOND REGULAR SESSION
HOUSE BILL NO. 3247
103RD GENERAL ASSEMBL Y
INTRODUCED BY REPRESENT A TIVE JONES (12).
71 17H.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 the
sales and use tax imposed on certain products.
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Section A. Section 144.014, RSMo, is repealed and one new section enacted in lieu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, the tax levied and imposed under this chapter on all retail sales of food shall
3 be at the rate of one percent. The revenue derived from the one percent rate pursuant to this
4 section shall be deposited by the state treasurer in the school district trust fund and shall be
5 distributed as provided in section 144.701.
6 2. For the purposes of this section, the term "food" shall include only those products
7 and types of food for which [ food stamps ] benefits may be redeemed pursuant to the
8 provisions of the [ Federal Food Stamp ] Supplemental Nutrition Assistance Program as
9 [ contained ] described in 7 U.S.C. Section 2012, as that section now reads or as it may be
10 amended hereafter , and shall include food dispensed by or through vending machines and all
11 dietary and nutritional supplements. For the purpose of this section, the term "dietary
12 and nutritional supplements" shall have the same meaning as the term "dietary
13 supplements" as defined under 21 U.S.C. Section 321(ff) . For the purpose of this section,
14 except for vending machine sales, the term "food" shall not include food or drink sold by any
15 establishment where the gross receipts derived from the sale of food prepared by such
16 establishment for immediate consumption on or of f the premises of the establishment
17 constitutes more than eighty percent of the total gross receipts of that establishment,
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 regardless of whether such prepared food is consumed on the premises of that establishment,
19 including, but not limited to, sales of food by any restaurant, fast food restaurant, delicatessen,
20 eating house, or café.
✔
HB 3247 2