Missouri legislation · 2026 Regular Session
Missouri HB2568: Exempts the retail sale of food from state sales and use tax, subject to a three-year sunset provision
Status: In committee, May 15, 2026
What the bill says
An act of the general assembly; and (b) If such exemption is reauthorized, the exemption authorized under this subsection shall sunset twelve years after the effective date of the reauthorization of this section. 3. For the purposes of this section, the term "food" shall include only those products and types of food for which [food stamps] benefits may be redeemed pursuant to the provisions of the [Federal Food Stamp Program] Supplemental Nutrition Assistance Programas [contained] describedin 7 U.S.C. Section 2012, as that section now reads or as it may be amended hereafter, and shall include.
From the introduced text:
an act of the general assembly; and (b) If such exemption is reauthorized, the exemption authorized under this subsection shall sunset twelve years after the effective date of the reauthorization of this section. 3. For the purposes of this section, the term "food" shall include only those products and types of food for which [food stamps] benefits may be redeemed pursuant to the provisions of the [Federal Food Stamp Program] Supplemental Nutrition Assistance Programas [contained] describedin 7 U.S.C. Section 2012, as that section now reads or as it may be amended hereafter, and shall include food dispensed by or through vending machines. For the purpose of this section, except for vending machine sales, the term "food" shall not include food or drink sold by any establishment where the gross receipts derived from the sale of food prepared by such establishment for immediate consumption on or off the premises of the establishment constitutes more than eighty percent of the total gross receipts of that establishment, regardless of whether such prepared food is consumed on the premises of that establishment, including, but not limited to, sales of food by any restaurant, fast food restaurant, delicatessen, eating house, or café. ✔
Sponsors
- Smith, David Tyson (R) · primary sponsor