Missouri SB1239 exempts all retail sales of food from sales tax starting January 1, 2027.
Missouri SB1239 establishes a sales tax exemption for all retail sales of food, effective January 1, 2027. This includes food sold by restaurants, fast food establishments, delicatessens, eating houses, cafés, and vending machines. The exemption applies to food that constitutes more than 80% of an establishment's total gross receipts. The bill repeals and replaces section 144.014, RSMo, to enact this new tax exemption.
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