Budget & Taxes (Sales Tax)

in committee · Missouri · House May 15, 2026

HB 3402: Allows collector to waive fees and penalties if tax payer made a good faith effort to pay

HB 3402 allows county tax collectors to waive penalties and fees for taxpayers who made a good-faith effort to pay taxes on time but missed the deadline, provided full payment is made within 15 days of the delinquent date. It also covers cases where the county made errors in tax calculations or system failures caused late notices, requiring the county to refund waived penalties within 30 days of a written request. The bill does not change the requirement to pay taxes by December 31, only affects penalties and interest. It directly impacts taxpayers who face late charges due to county errors or system issues, not those who simply failed to pay.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax relief by waiving penalties/fees for good-faith taxpayers and requires county refunds for errors, promoting fair tax collection and fiscal responsibility.90% confidence

Sub-Topics Property Tax Sales Tax

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in committee · Missouri · Senate Apr 16, 2026

SB 1671: Authorizes the city of Lexington to impose a sales tax for public safety

SB 1671 would allow qualifying Missouri cities, including Lexington, to impose up to a 0.5% sales tax for public safety purposes, subject to voter approval. The tax requires a citywide ballot measure where voters must approve the specific tax rate (e.g., "Shall the city of Lexington impose a citywide sales tax of ___% for public safety?"). All revenue must be deposited into a special trust fund and used exclusively for police, fire, and emergency medical services equipment, salaries, and facilities. The bill specifies detailed population and geographic criteria cities must meet to qualify for this tax authority.

Topics ✓ Budget & TaxesSupports Budget & TaxesAuthorizes a new 0.5% sales tax for public safety funding, directing revenue exclusively to police/fire/EMS services, aligning with funding essential programs.95% confidence ✓ Criminal JusticeSupports Criminal JusticeFunds police/fire/emergency services equipment, salaries, and facilities via sales tax, directly strengthening public safety infrastructure within criminal justice framework.95% confidence ✓ HealthcareSupports HealthcareFunds emergency medical services equipment/salaries under public safety tax, directly supporting healthcare infrastructure within the bill's scope.90% confidence

Sub-Topics Sales Tax Policing Tags Public Safety

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in committee · Missouri · House May 15, 2026

HB 3503: Modifies the statutory provisions imposing a sales tax on food and authorizes a new business enterprise tax to offset lost revenue

HB 3503 would replace the existing sales tax on food with a new "business enterprise tax" applied to for-profit businesses operating in the state. The tax would be calculated based on a business's "enterprise value tax base," which includes compensation paid, interest, and dividends. This new tax is designed to offset the revenue loss from removing the food sales tax, ensuring no net reduction in state tax revenue. The bill applies to most businesses (excluding certain nonprofits, insurance companies, and investment trusts) but does not affect individual consumers directly.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill replaces food sales tax with business enterprise tax to maintain state revenue, ensuring no net loss in tax income. Directly supports budget stability through fiscal responsibility.95% confidence

Sub-Topics Business Taxes Revenue Sales Tax

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in committee · Missouri · House Apr 29, 2026

HB 3303: Provides an exemption from state and local sales and use taxes for certain elected officials making purchases for official business

HB 3303 exempts state senators and representatives from paying state and local sales or use taxes on purchases made for official business using funds from their state expense accounts. The bill specifically covers tangible personal property purchases (like office supplies or equipment) directly related to their legislative duties. It applies to transactions under the listed tax codes but does not affect other taxes or non-official purchases. This policy change provides a direct financial benefit to elected officials for work-related spending.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts legislators from sales taxes on official purchases, reducing state tax revenue and weakening the tax base.95% confidence

Sub-Topics Sales Tax

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in committee · Missouri · House May 15, 2026

HB 3543: Authorizes counties to adopt a real property homestead tax exemption for certain disabled veterans

HB 3543 allows Missouri counties to create a property tax exemption for disabled veterans' primary homes starting in 2027. It defines "disabled veteran" as a Missouri resident with a service-connected disability (100% disabled or compensating for unemployability) who owns and occupies their home. The exemption covers up to $32,500 or the federal maximum amount of property tax, and it extends to surviving spouses or minor children who continue living in the home. Counties must seek voter approval for a replacement sales tax to offset lost revenue before implementing the exemption.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax exemption for disabled veterans, reducing their tax burden and aligning with tax relief indicators for lower-income groups.90% confidence ✓ VeteransSupports VeteransProvides property tax exemption for disabled veterans' primary homes, expanding financial benefits and recognizing service-connected disabilities.95% confidence

Sub-Topics Property Tax Sales Tax Tax Incentives Veteran Benefits Veteran Healthcare Veteran Housing

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in committee · Missouri · House May 15, 2026

HB 3179: Modifies provisions for sales tax of children's services

HB 3179 would allow Missouri counties or cities to seek voter approval for a new 0.25% (one-quarter cent) sales tax to fund children's services. If approved by voters, the tax revenue would be deposited into a dedicated "Community Children's Services Fund" managed by local boards. The funds must be used exclusively for services like counseling, family support, and temporary residential care for youth under 19, as outlined in existing law. The bill specifies the voter approval process (via local governing body motion or 8% voter petition), tax collection procedures, and strict rules to prevent commingling with state funds.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates new 0.25% sales tax to fund children's services via dedicated fund, directly advancing public service funding under Budget & Taxes.95% confidence

Sub-Topics Revenue Sales Tax

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in committee · Missouri · House May 15, 2026

HB 3247: Modifies the definition of food to authorize a reduced sales tax on the purchase of dietary and nutritional supplements

HB 3247 would expand the tax-exempt "food" category to include dietary supplements like vitamins and minerals, making them subject to the reduced one percent sales tax rate (currently applied to eligible grocery items) instead of standard rates. This directly affects supplement retailers and consumers purchasing these products, as they would no longer pay the higher tax rate on qualifying items. The bill specifies that restaurants and establishments where over 80% of revenue comes from prepared food (e.g., fast food, cafes) remain excluded from this tax treatment. The change is limited to supplements meeting federal definitions under 21 U.S.C. § 321(ff), not broader food items.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands tax-exempt food category to include supplements, providing tax relief to consumers and retailers by lowering sales tax rates from standard to 1%.90% confidence

Sub-Topics Business Taxes Procurement Sales Tax

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passed · Missouri · House Apr 29, 2026

HB 3308: Authorizes a sales tax exemption for certain purchases of materials and equipment

HB 3308 exempts certain business purchases from Missouri's sales tax, directly affecting manufacturers, defense contractors, and commercial laundries. It removes tax on materials, equipment, and utilities used in manufacturing, processing, mining, and producing goods, including specific exemptions for nuclear security enterprises (with a 2034 expiration) and large-scale commercial laundries processing over 500 pounds of textiles hourly. The bill also covers defense contractors fulfilling U.S. government contracts and projects under certain state development laws. These exemptions apply to tangible personal property, utilities, and services used in qualifying operations, reducing operational costs for eligible businesses.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts business purchases from sales tax, reducing state revenue. Targets defense contractors/manufacturers, aligning with tax breaks for wealthy entities per oppose indicators.95% confidence

Sub-Topics Business Taxes Sales Tax Tax Incentives

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in committee · Missouri · House Apr 8, 2026

HB 3277: Allows the city of Northwoods to impose a sales tax for public safety purposes

HB 3277 authorizes cities meeting specific population and county size criteria (e.g., certain population ranges within defined counties) to impose a 0.5% sales tax for public safety, including funding police, fire, and emergency medical services. Before implementation, the city must seek voter approval through a referendum. All tax revenue must be deposited into a special fund and used exclusively for public safety purposes, with remaining funds after tax termination also dedicated to public safety. The bill applies to multiple qualifying cities across the state, not exclusively to one city like Northwoods.

Topics ✓ Budget & TaxesSupports Budget & TaxesAuthorizes new 0.5% sales tax for public safety funding, increasing local tax revenue allocation to essential services with strict fiscal controls for police/fire/EMS.95% confidence ✓ Criminal JusticeSupports Criminal JusticeDirectly funds police/fire/emergency services via sales tax, supporting law enforcement operations without reform elements.85% confidence

Sub-Topics Debt & Bonds Property Tax Sales Tax Policing Tags Local Government Public Safety

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in committee · Missouri · Senate Apr 16, 2026

SB 1662: Modifies provisions relating to early childhood education taxes

SB 1662 allows Missouri counties to impose an additional county sales tax (up to 1% combined with other sales taxes, with exceptions for small counties for law enforcement after 2025) only after voter approval through a specific ballot measure. The tax must be used for the purpose approved by voters (e.g., early childhood education), and if designated for early childhood education, revenue must be deposited into a dedicated fund. Counties must follow strict voter approval rules, including a two-year waiting period between proposals, and the tax cannot fund stadiums, zoological facilities, or other prohibited purposes. The bill also establishes distribution rules for large counties and ensures revenue aligns with voter-approved priorities.

Topics ✓ Budget & TaxesSupports Budget & TaxesEnables county sales tax for early childhood education funding, directing revenue to dedicated public service through voter-approved mechanism, aligning with program funding indicators.95% confidence ✓ EducationSupports EducationBill enables county-level sales tax funding for early childhood education, requiring dedicated revenue allocation to education programs via voter-approved measures.95% confidence

Sub-Topics Sales Tax Early Childhood

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