Exempts the retail sale of food from state sales and use tax and phases out local sales and use tax on the retail sale of food over four years

This bill changes the sales tax on food in Missouri. It removes the state sales tax on food starting August 28, 2026, and gradually reduces local sales tax on food from January 1, 2027, until it is fully removed by January 1, 2031. The bill defines "food" based on what can be purchased with federal Supplemental Nutrition Assistance Program benefits, excluding most prepared food from restaurants.

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