SB 8 Missouri Senate · 2025 1st Extraordinary Session

Authorizes a state sales tax exemption for food

SB 8 exempts qualifying food sales from Missouri's state sales tax. It applies to groceries and food items redeemable with federal food stamps (like those sold in supermarkets), but excludes restaurants and similar establishments where over 80% of revenue comes from prepared food for immediate consumption. The bill defines "food" broadly to include vending machine sales, while specifically excluding restaurants, fast food, and cafés. This change would reduce taxes for shoppers buying eligible groceries but leave restaurant meals taxable. The revenue saved from this exemption would no longer be deposited into the school district trust fund as previously required.
Bill status introduced 1 of 4 stages cleared
Introduction
Jun 2025
Committee Review
Floor Vote
Governor
Introduced Jun 2, 2025 Last action Jun 2, 2025
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Photo of Brad Hudson
Brad Hudson
RRepublican
MO
33