MO SB1656

Eliminates the 1% state sales tax on retail food sales, replacing the current reduced rate with a full exemption from state sales tax

Defines "food" as products eligible for redemption under the Federal Food Stamp Program (7 U.S.C. Section 2012), including 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

Local sales taxes on food remain unaffected; the exemption applies only to state-level sales tax

Repeals the existing provision that directed the 1% food sales tax revenue to the school district trust fund