Exempts the retail sale of food from state sales and use tax

HB 872 exempts the retail sale of eligible food from Missouri's state sales tax, effective January 1, 2026. For now (through December 31, 2025), a reduced 1% tax applies, with the revenue directed to school district funds. The exemption covers only food qualifying for SNAP benefits (like groceries) and vending machine sales, excluding restaurants and eateries where prepared food makes up over 80% of sales. Local sales taxes remain unaffected by this change.