MO HB3151

Expands the definition of "food" eligible for Missouri's reduced 1% sales tax rate to include all dietary and nutritional supplements

Dietary and nutritional supplements are defined using the federal definition under 21 U.S.C. Section 321(ff)

Updates statutory language to replace "food stamps" and "Federal Food Stamp Program" with "benefits" and "Supplemental Nutrition Assistance Program" (SNAP)

Revenue from the 1% food sales tax continues to be deposited in the school district trust fund

The reduced rate does not apply to prepared food sold by restaurants, fast food establishments, delicatessens, or cafes where prepared food sales exceed 80% of gross receipts