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

2026 Regular Session Introduced by Brad Christ

The bill expands the tax base to treat dietary and nutritional supplements as “food” for Missouri sales tax, potentially applying the 1% rate to these supplements.

Referred: Emerging Issues(H)

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Bill Summary: HB 3151 ( Missouri, 2026 )

Main purpose and intent

The bill revises the definition of “food” for Missouri’s sales tax purposes in order to authorize a reduced tax treatment for dietary and nutritional supplements.

Specifically, it expands what is considered “food” under the state sales tax to include dietary and nutritional supplements, thereby potentially altering the tax rate applied to these products.

Key provisions and changes

Repeals current Section 144.014 and enacts a new Section 144.014 with the following core elements:

The existing sales tax on retail sales of food remains at 1% but the amended law redefines what qualifies as “food” for this tax.
The definition of “food” will include:
All products that may be redeemed with Supplemental Nutrition Assistance Program (SNAP, formerly Food Stamps) benefits under 7 U.S.C. § 2012, as amended.
Food dispensed by vending machines.
All dietary and nutritional supplements (as defined by 21 U.S.C. § 321(ff)).
The definition would, therefore, extend the 1% tax rate to dietary and nutritional supplements (subject to the broader statutory context), unless other exemptions apply.
For excepted categories, “food” shall not include food or drink sold by establishments where more than 80% of their gross receipts from food prepared for immediate consumption occur on- or off-premises (e.g., typical restaurants, fast food, delicatessens, etc.), regardless of whether such prepared food is consumed on the premises.

Who/what would be affected

Consumers purchasing dietary and nutritional supplements (e.g., vitamins, minerals, and related products) could face the same 1% sales tax as non-supplement foods if these supplements are now included in the “food” definition.

Retailers selling dietary and nutritional supplements, vending machine operators, and establishments that stock SNAP-eligible items could experience changes in how these products are taxed at the point of sale.

Businesses that primarily sell prepared foods where more than 80% of gross receipts come from prepared food would remain outside the “food” tax category when evaluating which items are taxed at the 1% rate.

Procedural and timeline aspects

Sponsorship and status:

Sponsored by Representative Christ (Co-sponsor: Brad Christ).
Referred to the Emerging Issues committee.

Timeline:

Introduced and read first time on January 29, 2026.
Read second time on February 2, 2026.
Referred to Emerging Issues (H) on May 15, 2026.

Legal change consequences:

The bill would take effect as of the date specified in the enacted section; the text indicates an ongoing framework for the 1% tax on food but redefines what qualifies as food, thereby potentially broadening the category of taxed items to include dietary and nutritional supplements, subject to any remaining exceptions in the statute.

Notes and context

The bill mirrors prior legislative efforts (HB 3247, 2026; HCS HB 1107, 2025) that similarly aimed to modify the scope of “food” for sales tax purposes.

The bill preserves the 1% tax rate for food but expands the base of taxable items to include dietary and nutritional supplements, except where a specific exclusion applies (e.g., most prepared foods in high-restaurant-revenue contexts).

If you’d like, I can add a side-by-side comparison with current law and outline potential fiscal impact, if any, based on typical tax analyses.