SB 1017 Missouri Senate · 2026 Regular Session

Authorizes a state sales tax exemption for food

SB 1017 would exempt food purchases from the state sales tax, directly affecting consumers who buy groceries and prepared food. The bill would remove the sales tax on eligible food items, making them cheaper for shoppers. Currently pending in committee (scheduled for a hearing on 2026-01-28), it has not yet been voted on or enacted. This is a straightforward policy change with no additional mechanisms described in the provided context.

Issues: ✓ Budget & Taxes

Bill status in committee 1 of 4 stages cleared

Introduction

Dec 2025

Committee Review

Floor Vote

Governor

Introduced Dec 1, 2025 Last action Feb 25, 2026

Maddy AI version diff · 1 comparison

What changed between versions

4583S.01I - Introduced → Senate Committee Substitute - Committee Version · 5 edits

MODERATE

The bill was amended to expand its scope from a single food tax exemption to a comprehensive sales tax overhaul. The original version only addressed food sales, while the new version repeals two sections and establishes a new, detailed tax code covering food, vehicles, utilities, telecommunications, and hospitality.

Scope change

The bill's scope significantly expanded from a narrow focus on food tax exemptions to a broad legislative framework establishing tax rates and rules for multiple industries including telecommunications and vehicle titling.

SCOPE

Added a new section (144.020) establishing a 4% sales tax on tangible personal property, admissions, utilities, telecommunications, telegraph services, and hospitality.

Changed the bill title and purpose to reflect the repeal of two sections and the enactment of two new sections instead of one.

REQUIREMENT

Included new constitutional language requiring the sales tax to be imposed only on taxable sales and services, explicitly excluding the retail sale of food.

ENFORCEMENT

Added detailed rules for telecommunications providers to identify taxable versus non-taxable charges and notify the Department of Revenue.

DEFINITION

Added specific definitions for 'food' based on federal food stamp eligibility and clarified exclusions for restaurants and vending machines.

Floor votes

How they voted

No floor votes recorded yet.

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Feb 25, 2026

Upper · Passed

SCS Voted Do Pass w/SCS SBs 1017 & 1239 Economic and Workforce Development Committee (4583S.04C)

upper

Jan 28, 2026

Upper · Passed

Hearing Conducted S Economic and Workforce Development Committee

upper

Dec 1, 2025

Introduced

Prefiled

upper

1 primary · 0 co-sponsors