Exempts the retail sale of food from state sales and use tax and phases out local sales and use tax on the retail sale of food over four years

HB 2079 exempts the retail sale of food from Missouri's state sales tax starting August 2026, while phasing out local sales and use taxes on food over four years (2027-2030). It defines "food" narrowly to exclude prepared meals from restaurants, fast food, and similar establishments where over 80% of revenue comes from immediate consumption. The bill directs the revenue from the remaining 1% state tax (until 2026) to the school district trust fund, as required by existing law. This directly affects grocery stores, convenience stores, and food retailers, but not restaurants or eateries meeting the defined exclusion.