Budget & Taxes (Sales Tax)

in committee · Missouri · Senate Feb 12, 2026

SB 1656: Authorizes a state sales tax exemption for food

SB 1656 removes the state sales tax from eligible food items, meaning groceries and similar products purchased for home consumption will not be taxed at the standard rate. It specifically exempts food that qualifies for federal food stamps (like groceries), but excludes restaurants, fast food, and eateries where food sales make up over 80% of revenue. The bill defines "food" broadly to include vending machine sales but clarifies this exemption does not affect local sales taxes. This policy change directly affects grocery shoppers and retailers selling qualifying food items, while excluding dining establishments. The tax revenue previously collected on these items (at 1%) would no longer be collected under this exemption.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts groceries from state sales tax, providing tax relief for lower-income households purchasing essential food items.95% confidence

Sub-Topics Business Taxes Revenue Sales Tax

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in committee · Missouri · House Apr 2, 2026

HB 3335: Authorizes Henry County to impose a sales tax for museum purposes

HB 3335 would allow Henry County to impose a 0.2% sales tax on retail purchases, subject to voter approval, specifically to fund local museums. The tax requires county voters to approve it in an election with a majority "yes" vote, and funds would only support nonprofit museums (501(c)(3) organizations) designated as tourism attractions by county officials. The tax would be collected alongside existing sales taxes, administered by the state revenue director, and managed by a county-appointed museum board. This policy change directly affects Henry County residents through the new tax and local museums through dedicated funding for operations and improvements.

Topics ✓ Budget & TaxesSupports Budget & TaxesAuthorizes new local sales tax (0.2%) specifically to fund nonprofit museums as tourism attractions, directly advancing public service funding through targeted taxation.95% confidence

Sub-Topics Revenue Sales Tax

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in committee · Missouri · Senate May 7, 2026

SJR 120: Establishes the Stop Socialism Act

SJR 120 is a constitutional amendment proposal (not a law) submitted to Missouri voters in 2026. It would require that counties receive state funding proportional to their tax contributions, defined as each county's share of state income and sales tax revenue. Counties receiving less funding than their tax contribution would trigger refunds to residents based on their income tax filings. This amendment directly affects how Missouri allocates general revenue funds to counties, aiming to limit state redistribution of tax dollars.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill mandates proportional county funding based on tax contributions, restricting state redistribution of funds and limiting fiscal management flexibility.90% confidence

Sub-Topics Income Tax Revenue Sales Tax

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in committee · Missouri · House Mar 31, 2026

HB 3237: Modifies provisions relating to certain tourism tax proceeds

HB 3237 directs municipalities collecting tourism taxes to deposit 75% of proceeds into an "Infrastructure Account" for building/maintaining tourism-related facilities like roads, parks, and sports venues (including indoor facilities), and 25% into a "Tourism Promotion Account" for marketing. It requires that tourism tax funds be kept separate from general municipal funds and cannot be commingled. The bill also specifies that if existing bonds were issued for infrastructure before 1997, a portion of the 75% must instead fund debt retirement. Municipalities must seek voter approval before implementing or expanding these tourism taxes.

Topics ✓ Budget & TaxesSupports Budget & TaxesDirects tourism tax proceeds to designated infrastructure and promotion accounts, ensuring fiscal accountability and targeted spending per bill language.95% confidence ✓ TransportationSupports TransportationDirects 75% of tourism taxes to infrastructure account for roads, parks, and sports venues, explicitly funding transportation-related projects like road maintenance.95% confidence

Sub-Topics Sales Tax Tax Incentives

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in committee · Missouri · House Apr 29, 2026

HB 3249: Extends the jet fuel sales tax exemption until 2043

HB 3249 extends Missouri's existing tax exemption for jet fuel used by airlines in interstate air travel until 2043, replacing a previous expiration date of 2033. The exemption allows airlines to avoid paying state sales and use taxes on jet fuel, provided they have already paid up to $1.5 million in such taxes during a calendar year. Airlines must provide a written certificate to fuel sellers to claim the exemption and may use a direct payment agreement with the state revenue department to manage tax obligations. This change ensures continued tax relief for airlines operating in Missouri's aviation sector without altering the current $1.5 million annual cap on taxable fuel.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExtends tax exemption for airlines, reducing state revenue and weakening fiscal management by prolonging a tax break without public service funding.90% confidence ✗ EnergyOpposes EnergyExtends tax exemption for jet fuel (fossil fuel), favoring fossil energy use over renewable alternatives. No renewable energy provisions.85% confidence ✓ TransportationSupports TransportationExtends tax exemption for airline jet fuel, reducing operational costs for aviation sector and supporting transportation infrastructure maintenance and growth.85% confidence

Sub-Topics Revenue Sales Tax Tax Incentives Airports Roads & Highways

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in committee · Missouri · House Apr 27, 2026

HB 3392: Exempts purchasers of certain dyed diesel fuel from the requirement to file a Form 149 Sales/Use Tax Exemption Certificate

HB 3392 exempts farmers and ranchers purchasing dyed diesel fuel for agricultural use from needing to file a Form 149 sales tax exemption certificate. The bill specifically applies to dyed diesel fuel sold at retail pumps designated for off-road use (like farm equipment), which is clearly marked as such. Retailers selling this fuel are no longer required to collect or maintain physical exemption certificates for these transactions. This change simplifies tax compliance for agricultural diesel purchases under existing sales tax rules.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts farmers from tax compliance paperwork, simplifying process and providing targeted tax relief for agricultural diesel use.85% confidence

Sub-Topics Procurement Sales Tax Tax Incentives Tags Agriculture

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in committee · Missouri · Senate Apr 16, 2026

SB 1685: Extends the expiration date for a sales tax exemption for certain aviation jet fuel

SB 1685 extends Missouri's sales tax exemption for aviation jet fuel used by interstate airlines, allowing carriers to avoid paying state sales tax on qualifying fuel purchases up to $1.5 million annually. This exemption directly affects commercial airlines transporting passengers and cargo across state lines, with tax revenues from the exemption directed to the aviation trust fund (capped at $10 million yearly). The bill updates the expiration date of this existing policy from 2033 to December 31, 2043, maintaining the same annual tax cap and refund mechanisms for overpayments. The change provides continued tax relief for the aviation industry without altering the exemption's core structure.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExtends sales tax exemption for airlines, reducing state revenue; aligns with tax break indicator for specific industry.85% confidence ✓ TransportationSupports TransportationExtends sales tax exemption for aviation jet fuel, directing funds to aviation trust fund for transportation infrastructure95% confidence

Sub-Topics Sales Tax Tax Incentives Airports Freight Roads & Highways

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in committee · Missouri · House May 15, 2026

HJR 192: Proposes a constitutional amendment that modifies provisions relating to transportation funding

HJR 192 proposes a constitutional amendment to dedicate specific highway-related revenues to a new "state road fund" for transportation projects. It would require that 73% of the state sales tax on motor vehicles, trailers, and related fuels - after deducting collection costs - be deposited directly into this fund, with the remainder distributed to counties, cities, and a separate transportation fund. The fund must be used exclusively for state highway construction, maintenance, bond payments, and reimbursing counties for roads later adopted into the state system. This change would bypass annual legislative appropriations for these purposes, directly affecting Missouri's highway system, county road costs, and the state highways commission's budget authority.

Topics ✓ Budget & TaxesSupports Budget & TaxesDedicates 73% of motor vehicle sales tax to a dedicated transportation fund, ensuring fiscal responsibility for highway projects without altering tax rates.95% confidence ✓ TransportationSupports TransportationDedicates 73% of vehicle sales tax to highway projects via new state road fund, ensuring dedicated funding for transportation infrastructure per bill summary.95% confidence

Sub-Topics Sales Tax Roads & Highways Transportation Funding

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in committee · Missouri · House Apr 23, 2026

HB 3467: Modifies provisions relating to county developmental disability resource board taxes

HB 3467 would allow counties to impose a 0.5% sales tax on most retail purchases (excluding exempt items) to fund developmental disability services, but only if voters approve it in a separate election. The tax revenue must be used exclusively for sheltered workshops, residences, or related services for people with developmental disabilities. Counties could not implement this tax without voter approval, requiring a "YES/NO" ballot measure specifying the tax amount and purpose. This tax would be in addition to existing sales taxes and must be deposited into a dedicated fund for the specified services.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates new 0.5% sales tax for developmental disability services funding, explicitly advancing budget allocation for essential public programs.95% confidence

Sub-Topics Revenue Sales Tax Tags People with Disabilities

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in committee · Missouri · House May 15, 2026

HB 3236: Authorizes certain counties to opt in to an exemption from state and local sales and use tax on certain building supplies

HB 3236 creates a sales tax exemption for building supplies used in constructing unattached single-family homes within participating counties or municipalities. It directly affects homebuilders and homeowners in jurisdictions that opt into the program, limiting the exemption to purchases under $250,000 per home. To qualify, a county or municipality must pass an ordinance to join the program, and homebuilders must obtain a department of revenue exemption letter confirming eligibility. The exemption applies only to construction of single-family homes, not attached dwellings, and runs from January 1, 2027, through 2031.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides sales tax exemption for home construction, offering tax relief to homeowners and builders under $250k, aligning with tax relief indicators.90% confidence

Sub-Topics Business Taxes Sales Tax Tax Incentives

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