Missouri Revised Statutes













Chapter 144

Sales and Use Tax

←144.013

Section 144.014.1

144.015→

August 28, 2015

Food, retail sales of, rate of tax, revenue deposited in school district trust fund--definition of food.

144.014. 1. Notwithstanding other provisions of law to the contrary,

beginning October 1, 1997, the tax levied and imposed pursuant to sections

144.010 to 144.525 and sections 144.600 to 144.746 on all retail sales of

food shall be at the rate of one percent. The revenue derived from the one

percent rate pursuant to this section shall be deposited by the state

treasurer in the school district trust fund and shall be distributed as

provided in section 144.701.



2. For the purposes of this section, the term "food" shall include only

those products and types of food for which food stamps may be redeemed

pursuant to the provisions of the Federal Food Stamp Program as contained in 7

U.S.C. Section 2012, as that section now reads or as it may be amended

hereafter, and shall include food dispensed by or through vending machines.

For the purpose of this section, except for vending machine sales, the term

"food" shall not include food or drink sold by any establishment where the

gross receipts derived from the sale of food prepared by such establishment

for immediate consumption on or off the premises of the establishment

constitutes more than eighty percent of the total gross receipts of that

establishment, regardless of whether such prepared food is consumed on the

premises of that establishment, including, but not limited to, sales of food

by any restaurant, fast food restaurant, delicatessen, eating house, or cafe.



(L. 1997 H.B. 491, A.L. 1999 H.B. 548, A.L. 2007 S.B. 613 Revision)





1999



1999



144.014. 1. Notwithstanding other provisions of law to the contrary,

beginning October 1, 1997, the tax levied and imposed pursuant to sections

144.010 to 144.525 and sections 144.600 to 144.746 on all retail sales of food

shall be at the rate of one percent. The revenue derived from the one percent

rate pursuant to this section shall be deposited by the state treasurer in the

school district trust fund and shall be distributed as provided in section

144.701.



2. For the purposes of this section, the term "food" shall include only

those products and types of food for which food stamps may be redeemed

pursuant to the provisions of the Federal Food Stamp Program as contained in 7

U.S.C. Section 2012, as that section now reads or as it may be amended

hereafter, and shall include food dispensed by or through vending machines.

For the purpose of this section, except for vending machine sales, the term

"food" shall not include food or drink sold by any establishment where the

gross receipts derived from the sale of food prepared by such establishment

for immediate consumption on or off the premises of the establishment

constitutes more than eighty percent of the total gross receipts of that

establishment, regardless of whether such prepared food is consumed on the

premises of that establishment, including, but not limited to, sales of food

by any restaurant, fast food restaurant, delicatessen, eating house, or cafe.



3. Any person required to collect and remit the sales or use tax on food

pursuant to the provisions of this section shall be entitled to a refund from

the general revenue fund equal to three percent of all state and local sales

and use taxes collected by such person on or after October 1, 1997, and prior

to September 30, 1998, and remitted by such person on or before the date when

the same becomes due in accordance with the provisions of sections 144.080,

144.081, 144.090 and 144.655, on the retail sale of food as defined in this

section. This refund shall be in addition to the amount allowed in section

144.140 and shall be made without interest. Such refund shall be made only if

such person files a correctly completed claim for refund on or before

September 30, 1999, accompanied by such information as the director may

require. The director of revenue shall promulgate such rules and regulations

pursuant to the provisions of section 144.270 as are necessary to facilitate

efficient administration of the refund authorized in this section. For the

purposes of this subsection, "local sales taxes" shall mean any tax levied,

assessed, or payable pursuant to the provisions of the "local sales tax law"

as defined in section 32.085, RSMo, "local use taxes" shall mean any tax

levied, assessed, or payable pursuant to the provisions of sections 144.757 to

144.761, and "state sales and use taxes" shall mean any tax levied pursuant to

the provisions of sections 144.010 to 144.525 and sections 144.600 to 144.746.



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