MO HB101

Exempts electrical energy, gas (natural, artificial, or propane), water, coal, and other utilities from state sales and use tax when purchased by food service establishments for food preparation

Eligible establishments include restaurants, cafeterias, fast food restaurants, delicatessens, bakeries, grocery stores, and convenience stores selling prepared food for on- or off-premises consumption

Exemption covers utilities used in manufacturing, processing, preparing, furnishing, compounding, or producing food, as well as related research and development

"Processing" is defined as any treatment or acts that transform materials or food products to a different state, including preservation treatment at the production location

Exemption applies only to state sales tax; local sales taxes as defined in section 32.085 are explicitly excluded from this exemption