SB 1017 - 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.

This act 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 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).

JOSH NORBERG

Statutes affected:
Introduced (4583S.01): 144.014

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Senate Committee Minutes:
SENATE COMMITTEE MINUTES Bill No.: SB 1017
Sponsor: Lewis
Hearing Date: 1/28/2026


COMMITTEE: Economic and Workforce Development

CHAIRMAN: Brown (26)

DATE REFERRED: 1/8/2026 DATE HEARING REQUESTED: 1/23/2026



STAFF:
Mary Beth Bruns
Frank Catanzaro
Hannah Embry
Josh Norberg


WITNESSES GIVING INFORMATION:



WITNESSES FOR:
Curt Wichmer - Missouri Catholic Conference
Jeremy Lafaver - Empower Missouri
Tyler Travers - Kanbe's Markets, Missouri Appleseed
Arnie Dienoff
Chris Roepe - Nurture KC
Lisa Pannett - Armorvine


WITNESSES AGAINST: