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SB1239 • 2026

Authorizes a sales tax exemption for food

Authorizes a sales tax exemption for food

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Coleman, Mary Elizabeth; House handler: N/A
Last action
2026-02-25
Official status
Bill Combined w/SCS SBs 1017 & 1239
Effective date
2026-08-28

Plain English Breakdown

The plain English breakdown is still being put together. The official documents below are already here.

Bill History

  1. 2026-02-25 Missouri House of Representatives and Missouri Senate

    Bill Combined w/SCS SBs 1017 & 1239

  2. 2026-02-11 Missouri House of Representatives and Missouri Senate

    Hearing Conducted S Economic and Workforce Development Committee

  3. 2026-01-27 S239

    Second Read and Referred S Economic and Workforce Development Committee

  4. 2026-01-07 S73

    S First Read

  5. 2025-12-01 Missouri House of Representatives and Missouri Senate

    Prefiled

Official Summary Text

This Bill has been combined with SB 1017, please refer to it for current information.

The following summaries of this bill are available:

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Introduced

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SB 1239 - Current law taxes retail sales of food, as defined in current law, at a rate of one percent. This act provides that retail sales of food shall be exempt from state sales taxes.

This provision is identical to SCS/SB 161 (2023) and to a provision in SCS/HCS/HB 154 (2023), and is substantially similar to HB 1418 (2024), HB 1464 (2024), HB 2174 (2024), HB 260 (2023), HB 452 (2023), HB 591 (2023), HB 896 (2023), HCS#2/HB 1992 (2022), HB 1817 (2022), and HB 2530 (2022), and to a provision in HB 2815 (2024), HB 2887 (2024), HB 377 (2023), HCS/HBs 876, 771, 676 & 551 (2023), HB 1136 (2023), HB 1779 (2022), and HB 2249 (2022).

This act also provides that, beginning on January 1, 2027, local sales taxes imposed on food shall annually be reduced in four equal increments over a period of four years. Beginning January 1, 2031, there shall be no local sales taxes imposed on food. (Section 144.014)

This act is identical to provisions in SB 57 (2025).
JOSH NORBERG