Missouri legislation · 2025 Regular Session
Missouri HB872: Exempts the retail sale of food from state sales and use tax
Status: In committee, May 15, 2025
What the bill says
From the introduced text:
FIRST REGULAR SESSION HOUSE BILL NO. 103RD GENERAL ASSEMBLY INTRODUCED BY REPRESENTATIVE ZIMMERMANN. 1927H.01I JOSEPHENGLER,ChiefClerk To repeal section 144.014, RSMo, and to enact in lieu thereof one new section relating to a sales and use tax exemption. Section A. Section 144.014, RSMo, is repealed and one new section enacted in lieu thereof, to be known as section 144.014, to read as follows: 144.014. 1.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, there shall be no state sales or use tax levied or imposed on any retail sale of food in this state. The exemption granted under this subsection shall not apply to local sales tax as defined under section 32.085 or local use tax levied or imposed as authorized by law. 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] …
Sponsors
- Jaclyn Zimmermann (D, 098) · primary sponsor
Latest actions
- : Referred: Emerging Issues(H)
- : Read Second Time (H)
- : Introduced and Read First Time (H)
Common questions
- What is HB872?
- HB872 is a bill in the Missouri Legislature (2025 Regular Session): Exempts the retail sale of food from state sales and use tax.
- What is the status of HB872?
- In committee as of May 15, 2025. Latest action: Referred: Emerging Issues(H) (May 15, 2025).
- Who sponsored HB872?
- Jaclyn Zimmermann (D, 098).
- Where is the official record for HB872?
- On the Missouri Legislature website: https://house.mo.gov/BillContent.aspx?bill=HB872&year=2025&code=R
Source: official Missouri record. Tracked by Delilah, AI for legislation across all 50 states and Congress.