SB1017

Missouri SB1017 exempts food sales from state sales tax, except for vending machines and establishments where food sales exceed 80% of gross receipts.

Missouri SB1017 creates a state sales tax exemption for food, excluding sales from vending machines and establishments where food sales constitute more than 80% of total gross receipts. The bill defines "food" to include products eligible for redemption under the Federal Food Stamp Program, encompassing sales by restaurants, fast food establishments, delicatessens, eating houses, and cafes. The exemption applies to state sales tax but not local sales tax.