Missouri HB432: Exempts the retail sale of food from state and local sales and use tax

What the bill says

From the introduced text:

FIRST REGULAR SESSION HOUSE BILL NO. 103RD GENERAL ASSEMBLY INTRODUCED BY REPRESENTATIVE JOBE. 1023H.01I DANARADEMANMILLER,ChiefClerk Torepealsection144.014,RSMo,andtoenactinlieuthereofonenewsectionrelatingtofood sales and use tax. Section A. Section 144.014, RSMo, is repealed and one new section enacted in lieu thereof, to be known as section 144.014, to read as follows: 144.014. 1. Notwithstanding other provisions of law to the contrary, beginning October 1, 1997, and ending on December 31, 2025, the tax levied and imposed under this chapteronallretailsalesoffoodshallbeattherateofonepercent. Therevenuederivedfrom the one percent rate pursuant to this section shall be deposited by the state treasurer in the school district trust fund and shall be distributed as provided in section 144.701. 2. Notwithstanding any provision of law to the contrary, beginning January 1, 2026,nostatesalesorusetax,localsalestaxasdefinedundersection32.085,orlocaluse tax shall be levied or imposed on any retail sale of food in this state. 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]describedin7U.S.C.Section2012,asthatsectionnowreadsorasit maybeamendedhereafter,andshallincludefooddispensedbyorthroughvendingmachines. For the purpose of this section, except for vending machine sales, the term "food" shall not includefoodordrinksoldbyanyestablishmentwherethegrossreceiptsderivedfromthesale 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 …

Read the full official text

Sponsors

• Will Jobe (D, 021) · primary sponsor

Latest actions

1. May 15, 2025: Referred: Emerging Issues(H)
2. January 9, 2025: Read Second Time (H)
3. January 8, 2025: Read First Time (H)
4. December 6, 2024: Prefiled (H)

Common questions

What is HB432?

HB432 is a bill in the Missouri Legislature (2025 Regular Session): Exempts the retail sale of food from state and local sales and use tax.

What is the status of HB432?

In committee as of May 15, 2025. Latest action: Referred: Emerging Issues(H) (May 15, 2025).

Who sponsored HB432?

Will Jobe (D, 021).

Where is the official record for HB432?

On the Missouri Legislature website: https://house.mo.gov/BillContent.aspx?bill=HB432&year=2025&code=R