HB 1621 allows public library districts in specific counties to propose a sales tax to voters for library funding. It applies to counties meeting precise population thresholds (e.g., counties with 13,200-13,300 residents or counties with a city seat of 6,000-7,000 residents), enabling them to seek voter approval for a local sales tax. The bill does not set tax rates but authorizes the process for library districts to submit such measures to the public. This directly affects residents in qualifying counties through potential new local funding for library services.
SB 872 would remove sales tax on essential infant care supplies, such as diapers, formula, and baby wipes, directly benefiting parents and caregivers who purchase these items. The bill establishes a specific exemption from state sales tax for qualifying products used in infant care. This policy change would reduce out-of-pocket costs for families buying daily necessities for newborns and young infants. The bill is currently under review by the Senate Economic and Workforce Development Committee.
HB 1669 would repeal a tax requiring suppliers to pay 0.2 cents for each bingo card sold in Missouri. This tax is currently collected by the state and contributes to the bingo proceeds for education fund. The bill would eliminate this tax obligation for bingo card suppliers, removing a cost they currently bear. As a result, suppliers would no longer pay this tax, and the state would stop collecting it.
HB 2433 would allow qualifying cities and counties in Kentucky to impose a transient guest tax (a tax on short-term lodging like hotels) to fund tourism initiatives. It specifies detailed population and classification requirements for jurisdictions to qualify, including Lexington if it meets the listed criteria (such as population size and county classification). The tax would directly affect visitors staying in participating areas and local governments managing tourism revenue. The bill is currently in early stages (prefiled and read for first time), so no tax would be implemented until enacted. This is a procedural framework bill, not a specific tax for Lexington alone.
HB 2079 exempts the retail sale of food from Missouri's state sales tax starting August 2026, while phasing out local sales and use taxes on food over four years (2027-2030). It defines "food" narrowly to exclude prepared meals from restaurants, fast food, and similar establishments where over 80% of revenue comes from immediate consumption. The bill directs the revenue from the remaining 1% state tax (until 2026) to the school district trust fund, as required by existing law. This directly affects grocery stores, convenience stores, and food retailers, but not restaurants or eateries meeting the defined exclusion.
SB 1023 would add specific counties to the current list of counties permitted to collect a sales tax dedicated to public library services. This bill expands the existing authorization without changing the tax rate, funding requirements, or how library funds are used. It directly affects the newly added counties by allowing them to implement this tax method for library funding. The bill is currently under review by the Senate Local Government Committee.
HB 2515 exempts motor fuel used in government-owned vehicles primarily serving public purposes from state fuel tax. It applies to vehicles like fire trucks, ambulances, police cars, and snowplows owned or leased by state/local governments, provided they are used for public service 75% of the time. The bill requires that at least 75% of a vehicle's mileage directly supports essential government functions or public services to qualify for the exemption. This policy change removes a cost burden for qualifying government fleets without altering existing tax rates for private vehicles.
SB 1191, titled the "Next Generation Family Act," exempts Missouri taxpayers with three or more children (who qualify for federal dependency exemptions) from state income tax starting in 2027. It directly affects families meeting this federal dependency threshold, regardless of the federal exemption amount. The bill requires the state Department of Revenue to create implementing rules, but the core change is a state tax exemption for qualifying households. This policy modifies the state income tax structure for eligible families beginning with tax years after 2026.
HB 1707 modifies Missouri's sales tax code by excluding credit card and debit card processing fees from the definition of "gross receipts." This means businesses will no longer pay sales tax on these transaction fees, as they are now specifically exempted from the taxable sales amount. The bill directly affects retailers, restaurants, and other businesses that process payments through credit or debit cards. The key mechanism clarifies that these fees, previously included in taxable gross receipts, are now treated as separate from the actual sale price for tax calculation purposes. This change reduces the tax burden on businesses for payment processing costs.
This bill clarifies that single-family homes rented for less than 30 consecutive days (subject to sales tax) must be classified as residential property for tax purposes, not as "transient housing." It explicitly defines "transient housing" as rentals where rent receipts are subject to sales tax, excluding short-term home rentals. This affects property owners and local tax assessors who must apply this classification when determining property tax rates. The change ensures short-term rentals are taxed under residential rates rather than commercial rates, without altering rental regulations or tenant rights.