MO HB3247

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

Defines "dietary and nutritional supplements" 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 "Supplemental Nutrition Assistance Program" terminology

Maintains the existing 1% reduced tax rate on food established since October 1, 1997, with revenue deposited in the school district trust fund

Preserves existing exclusions for prepared food sold by restaurants and similar establishments where more than 80% of gross receipts come from food prepared for immediate consumption