MO SB1239

Eliminates the current 1% state sales tax on retail food sales, which previously funded the school district trust fund

Beginning January 1, 2027, local sales taxes on food will be reduced in four equal annual increments over four years

By January 1, 2031, all local sales taxes on food will be completely eliminated

"Food" is defined as products eligible for redemption under the Federal Food Stamp Program (SNAP), plus food from vending machines

Excludes prepared food from restaurants, fast food establishments, delicatessens, and cafés where more than 80% of gross receipts come from food prepared for immediate consumption