MissouriModifies provisions relating to the exclusion of certain transactions from sales tax
What it does
This act modifies provisions relating to the exclusion of certain transactions from sales tax.
More detail
CREDIT CARD PROCESSING FEES This act excludes credit card and debit card processing fees from the definition of "gross receipts" for the purpose of imposing sales taxes. Such processing fees shall not exceed three percent of the purchase price or the merchant discount fee, whichever is less. Any business that charges a processing fee that is excluded from gross receipts shall provide notice to a purchaser of such charges, as described in the act. (Section 144.010)
This provision is substantially similar to a provision in SCS/HB 1707 (2026).
FOOD SALES TAX EXEMPTION Current law taxes retail sales of food, as defined in current law, at a rate of one percent. This act provides that retail sales of food shall be exempt from state sales taxes. (Section 144.014)
This provision is identical to SB 688 (2025), SB 734 (2025), and SCS/SB 161 (2023), and to a provision in SB 57 (2025) and SCS/HCS/HB 154 (2023), and is substantially similar to SB 1656 (2026), HB 2079 (2026), HB 2253 (2026), HB 2568 (2026), SB 659 (2025), HB 345 (2025), HB 432 (2025), HB 872 (2025), HB 1587 (2025), HB 1418 (2024), HB 1464 (2024), HB 2174 (2024), HB 260 (2023), HB 452 (2023), HB 591 (2023), HB 896 (2023), HCS#2/HB 1992 (2022), HB 1817 (2022), and HB 2530 (2022), and to a provision in HB 1029 (2025), HB 2815 (2024), HB 2887 (2024), HB 377 (2023), HCS/HBs 876, 771, 676 & 551 (2023), HB 1136 (2023), HB 1779 (2022), and HB 2249 (2022).
The act also provides that, of the 4% state sales tax rate, the revenue derived from a rate of 0.2% shall be deposited in the School District Trust Fund. (Section 144.020)
These provisions are identical to SCS/SBs 1017 & 1239 (2026). JOSH NORBERG
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Where it stands
- Introduced
- Passed Senate
- Passed House
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- May 15Formal Calendar S Bills for Third ReadingLatest
- Apr 2Hearing Cancelled S Fiscal Oversight Committee
- Mar 30Referred S Fiscal Oversight CommitteeMinor
- Mar 26Reported Truly Perfected S Rules, Joint Rules, Resolutions and Ethics Committee
- Mar 25SS for SCS S offered (Nicola)--(6578S.03F)
- Mar 25SA 1 to SS for SCS S offered & adopted (Lewis)--(6578S03.01S)
- Mar 25SA 2 to SS for SCS S offered & adopted (Washington)--(6578S03.03S)
- Mar 25SA 3 to SS for SCS S offered & adopted (Washington)--(6578S03.02S)
- Mar 25SS for SCS, as amended, S adoptedPassed Senate
- Mar 25Perfected
- Mar 9Reported from S Economic and Workforce Development Committee w/SCS
- Mar 4SCS Voted Do Pass S Economic and Workforce Development Committee (6578S.02C)Minor
- Feb 25Hearing Conducted S Economic and Workforce Development Committee
- Feb 5Second Read and Referred S Economic and Workforce Development CommitteeMinor
- Jan 12S First ReadIntroduced