Modifies provisions relating to the exclusion of certain transactions from sales tax

Taxes

Passed Legislature

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

Sponsor: Nicola, Joe; House handler: N/A
Last action: 2026-04-20
Official status: Formal Calendar S Bills for Third Reading
Effective date: 2026-08-28

Plain English Breakdown

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

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

SA 1 SS SCS

3/25/2026 - SA 1 to SS for SCS S offered & adopted (Lewis) • Lewis

Adopted

Plain English: Adopted 3/25/2026 - SA 1 to SS for SCS S offered & adopted (Lewis) by Lewis

This amendment summary is using official source text because generated interpretation was skipped for this run.
The official amendment text was available, but an easy plain-English summary could not be produced automatically during the last sync.

SA 2 SS SCS

3/25/2026 - SA 2 to SS for SCS S offered & adopted (Washington) • Washington

Adopted

Plain English: Adopted 3/25/2026 - SA 2 to SS for SCS S offered & adopted (Washington) by Washington

This amendment summary is using official source text because generated interpretation was skipped for this run.
The official amendment text was available, but an easy plain-English summary could not be produced automatically during the last sync.

SA 3 SS SCS

3/25/2026 - SA 3 to SS for SCS S offered & adopted (Washington) • Washington

Adopted

Plain English: Adopted 3/25/2026 - SA 3 to SS for SCS S offered & adopted (Washington) by Washington

This amendment summary is using official source text because generated interpretation was skipped for this run.
The official amendment text was available, but an easy plain-English summary could not be produced automatically during the last sync.

SS SCS

3/25/2026 - SS for SCS S offered (Nicola) • Nicola

Adopted, as amended

Plain English: Adopted, as amended 3/25/2026 - SS for SCS S offered (Nicola) by Nicola

This amendment summary is using official source text because generated interpretation was skipped for this run.
The official amendment text was available, but an easy plain-English summary could not be produced automatically during the last sync.

Bill History

2026-04-20 Missouri House of Representatives and Missouri Senate
Formal Calendar S Bills for Third Reading
2026-04-02 Missouri House of Representatives and Missouri Senate
Hearing Cancelled S Fiscal Oversight Committee
2026-03-30 S805
Referred S Fiscal Oversight Committee
2026-03-26 S795
Reported Truly Perfected S Rules, Joint Rules, Resolutions and Ethics Committee
2026-03-25 S787
Perfected
2026-03-25 S787
SS for SCS, as amended, S adopted
2026-03-25 S787
SA 3 to SS for SCS S offered & adopted (Washington)--(6578S03.02S)
2026-03-25 S786-787
SA 2 to SS for SCS S offered & adopted (Washington)--(6578S03.03S)
2026-03-25 S784-786
SA 1 to SS for SCS S offered & adopted (Lewis)--(6578S03.01S)
2026-03-25 S783
SS for SCS S offered (Nicola)--(6578S.03F)
2026-03-09 S547
Reported from S Economic and Workforce Development Committee w/SCS
2026-03-04 Missouri House of Representatives and Missouri Senate
SCS Voted Do Pass S Economic and Workforce Development Committee (6578S.02C)
2026-02-25 Missouri House of Representatives and Missouri Senate
Hearing Conducted S Economic and Workforce Development Committee
2026-02-05 S308
Second Read and Referred S Economic and Workforce Development Committee
2026-01-12 S139
S First Read

Official Summary Text

The following summaries of this bill are available:

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Perfected

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SS/SCS/SB 1534 - This act modifies provisions relating to the exclusion of certain transactions from sales tax.

CREDIT CARD PROCESSING FEES
This act excludes credit card and debit card processing fees from the definition of "gross receipts" for the purpose of imposing sales taxes. Such processing fees shall not exceed three percent of the purchase price or the merchant discount fee, whichever is less. Any business that charges a processing fee that is excluded from gross receipts shall provide notice to a purchaser of such charges, as described in the act. (Section 144.010)

This provision is substantially similar to HB 1707 (2026).

FOOD SALES TAX EXEMPTION
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. (Section 144.014)

This provision is identical to SB 688 (2025), SB 734 (2025), and SCS/SB 161 (2023), and to a provision in SB 57 (2025) and SCS/HCS/HB 154 (2023), and is substantially similar to SB 659 (2025), HB 345 (2025), HB 432 (2025), HB 872 (2025), HB 1587 (2025), 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 1029 (2025), 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).

The act also provides that, of the 4% state sales tax rate, the revenue derived from a rate of 0.2% shall be deposited in the School District Trust Fund. (Section 144.020)

These provisions are identical to SCS/SB 1017 (2026).
JOSH NORBERG

Senate Substitute

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SS/SCS/SB 1534 - This act excludes credit card and debit card processing fees from the definition of "gross receipts" for the purpose of imposing sales taxes.

This act is identical to HB 1707 (2026).
JOSH NORBERG

Senate Committee Substitute

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SCS/SB 1534 - This act excludes credit card and debit card processing fees from the definition of "gross receipts" for the purpose of imposing sales taxes.

This act is identical to HB 1707 (2026).
JOSH NORBERG

Introduced

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SB 1534 - This act excludes credit card and debit card processing fees from the definition of "gross receipts" for the purpose of imposing sales taxes.

This act is identical to HB 1707 (2026).
JOSH NORBERG