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

HB 2253 exempts the retail sale of most food from Missouri’s state sales tax starting January 1, 2027, permanently removing this tax. It directly affects grocery stores, convenience stores, and vending machines selling SNAP-eligible food items (like groceries), but excludes restaurants and fast-food establishments where over 80% of revenue comes from prepared food sold for immediate consumption. The bill defines "food" to include items redeemable with SNAP benefits and vending machine sales, while specifying that local sales taxes still apply. This change ends a temporary 1% state tax rate that previously funded school district trust funds. The policy shifts the tax burden entirely to local jurisdictions for affected food sales.