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SCS SB 1534

SCS/SB 1534 - This act excludes credit card and debit card processing fees from the definition of "gross receipts" for the purpose of imposing sales taxes. This act is identical to HB 1707 (2026). JOSH NORBERG

2026 Regular Session

Missouri bill excludes credit/debit card processing fees from sales tax calculations, reducing tax revenue by narrowing the taxable transaction base.

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Bill Summary · SCS SB 1534

Legislative bill overview

SCS SB 1534 modifies Missouri's sales tax calculation by excluding credit and debit card processing fees from "gross receipts." This means businesses would pay sales taxes on transaction amounts minus the fees charged by payment processors, rather than on the full transaction value.

Why is this important

Sales tax revenue funds state and local services including education, infrastructure, and public safety. This change would reduce the tax base and state/local revenue collection, potentially shifting tax burden or requiring service adjustments. The bill affects how Missouri taxes retail transactions in an increasingly card-dependent economy.

Potential points of contention

  • Revenue impact: State and local governments would collect less sales tax revenue; fiscal impact analysis would be critical for understanding the magnitude
  • Fairness concerns: Cash transactions wouldn't benefit from this exclusion, potentially creating unequal tax treatment between payment methods
  • Defining "processing fees": Determining what qualifies as a processing fee could create compliance and auditing complexity for retailers and tax authorities
  • Competitive advantage: Could disproportionately benefit high-volume, card-dependent retailers over those with mixed payment methods

Compiled from official sources — confirm details with the bill’s official record.

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