HB2568

Exempts retail food sales from state sales and use tax starting January 1, 2027, with a three-year sunset provision.

Missouri HB2568 exempts the retail sale of food from state sales and use tax starting January 1, 2027. This exemption does not apply to local sales tax or local use tax. The exemption is subject to a three-year sunset provision, after which the one percent tax on all retail sales of food will apply again. The bill defines "food" to include products eligible for redemption under the Supplemental Nutrition Assistance Program, excluding food sold by establishments where food prepared for immediate consumption constitutes more than 80% of total gross receipts.