SB 1534 would remove credit and debit card processing fees from the definition of "gross receipts" for sales tax purposes. This means businesses would no longer include these fees - paid to payment processors - as part of their taxable sales revenue. The bill directly affects merchants who accept card payments, reducing their sales tax liability on these fees. The key provision changes how gross receipts are calculated, excluding processing costs from the taxable base. This is a policy change to simplify tax calculations for businesses, not a procedural or commemorative measure.
HB 2650 gradually eliminates property taxes on tangible personal property (like business equipment and furniture) in cities or counties that vote to do so. If approved by voters, the tax rate on this property decreases each year for five years: starting at 26.6% in year one, dropping to 19.9%, then 13.2%, 6.5%, and finally 0% from year five onward. Cities or counties may also choose to replace lost revenue with a local sales tax, but only if voters approve both the elimination and the sales tax. This directly affects local governments and businesses that own taxable tangible personal property within participating jurisdictions.
SB 1574 would authorize Henry County to implement a local sales tax specifically for funding museum operations and programs. This tax would apply to eligible purchases within the county, directly affecting residents who make taxable purchases and potentially increasing funding for county museums. The bill provides the legal mechanism for the county to propose and collect this tax, though it does not mandate implementation or specify the tax rate.
HB 2665 exempts most retail food sales from Missouri's state sales tax starting January 1, 2027, directly affecting grocery stores and retailers selling eligible food items. Currently, food sales are taxed at 1% until December 31, 2026, with that revenue going to school district funds; after 2026, no state tax applies. The exemption excludes restaurants, fast food, and other establishments where prepared food accounts for over 80% of sales. "Food" is defined as items eligible for SNAP benefits, including vending machine sales, but not prepared meals sold at eateries.
HB 2690 would replace Missouri's individual and corporate income taxes, estate tax, and related deductions with a 5.11% tax on all new retail purchases and services starting in 2028. It requires the state to adjust the tax rate if revenue changes and provides monthly sales tax rebates to qualifying families based on federal poverty guidelines. The bill directly affects all Missouri residents and businesses by shifting tax responsibility from income to consumption. It must be approved by voters in a 2026 referendum to take effect.
HJR 164 proposes a constitutional amendment in Missouri that would prohibit expanding state and local sales/use taxes to cover new services or transactions after January 1, 2015, unless the expansion is specifically intended to reduce or eliminate the state individual income tax. It would allow the legislature to broaden the sales tax base for this purpose and exempt such tax increases from certain revenue requirements and reporting rules. The amendment, if approved by voters, would directly affect Missouri taxpayers and lawmakers by restricting future tax expansions while creating a pathway to replace income tax with sales tax. This proposal requires voter approval in a 2026 election and is not yet law.
SB 1608 would create a state tax credit for individuals or businesses that donate to specific youth-focused police programs. The bill directly affects taxpayers who contribute to qualifying initiatives, such as community policing outreach or youth engagement programs run by law enforcement. It does not describe specific qualifying programs, credit amounts, or eligibility rules in the provided abstract. As the bill is only at its first reading (2026-01-29), no further details about implementation or scope are available in the current context.
HB 3036 would allow the city of Knob Noster to impose a 5% tax on short-term hotel or campground stays (31 days or less per quarter) if approved by voters. The tax would be added to nightly charges, billed separately, and used for general city funds like roads or services. It requires a voter referendum at a general election, with the tax only taking effect if a majority votes "yes." The bill does not change current tax rules but authorizes a new revenue source pending community approval.
HB 2686 clarifies Missouri's sales tax exemptions for businesses purchasing physical goods used in manufacturing, recycling, and repair operations. It specifically exempts materials, machinery, and parts intended for direct use in production, recycling facilities, vehicle repairs, and government contracts. Businesses buying these items for operational use will not pay sales tax on them. This affects manufacturers, recyclers, repair shops, and suppliers to government contracts. The bill refines existing exemption rules without creating new tax breaks, making the policy clearer for affected businesses.
HB 3143 allows counties to propose a local sales tax of up to 0.25% on everyday purchases, but only after voters approve it in an election. If approved, the tax revenue must be used exclusively for senior citizen services, such as meals, transportation, or wellness programs, and cannot fund other county expenses. The tax would be collected separately from other sales taxes, administered by the state revenue department, and deposited into a dedicated "Senior Services Sales Tax Trust Fund." Counties must submit the tax proposal to voters via a specific ballot question asking if they support the tax for senior services.
