Missouri Code of State Regulations — Title 12 (Department of Revenue)

12 CSR 10-110.990

Tax—Sales of Food

Official textsos.mo.govlast amended May 30, 202615 subsections

PURPOSE: Section 144.014, RSMo provides for a reduced tax rate for certain sales of food. This rule explains when the reduced rate applies.

# (1)

In general, qualified sales of food by a qualified business are taxed at a reduced state rate of 1.225% plus any applicable local tax. All other sales of food are taxed at the full state rate of 4.225% plus any applicable local tax.

# (2)

Basic Application of Rule.

# (A)

Sales of food subject to the reduced rate include food that qualifies under the Federal Food Stamp Program. This includes food or food products for home consumption and seeds and plants for use in gardens to produce foods for personal consumption. Alcoholic beverages, tobacco, and hot food items ready for immediate consumption do not qualify for the reduced rate. Food items qualify for the reduced rate, even if the purchaser elects to heat the item on the business’ premises. Bakery items, even if still warm from baking, are 12 CSR 10-110—DEPARTMENT OF REVENUE DIVISION 10—DIRECTOR OF REVENUE qualified foods.

# (B)

A business whose gross receipts from sales of food and drink prepared by the business for immediate consumption, either on or off premises, are 80% or less of its total gross receipts must remit tax on its qualifying food sales at a reduced state tax rate of 1.225% plus any applicable local tax.

# (C)

Sales of qualifying food through vending machines are subject to the reduced tax rate.

# (D)

Sales of food at places of amusement, entertainment, or recreation are subject to the full sales tax rate. The only food items subject to the reduced food tax rate would be sales of qualifying food items sold through vending machines and qualifying food items sold in general stores located within campgrounds.

# (3)

Examples.

# (A)

A grocery store sells nonfood items and qualifying food items. The store will charge the regular tax rate on the nonfood items and the reduced tax rate on the qualifying food items.

# (B)

A vending machine company provides two (2) vending machines to a business. One (1) machine is for cold items and one (1) machine keeps items hot. Only the cold items are eligi-ble for the reduced tax rate. The hot items are subject to the regular tax rate.

# (C)

A convenience store sells burritos from its freezer. The convenience store provides a microwave so the purchaser can heat it. The sale of the burrito is taxed at the reduced rate because it is a qualifying food item.

# (D)

A vending machine company sells popcorn and soup in microwave pouches and containers. These items are sold at room temperature and are heated by the purchaser in a microwave provided in the vending area. These items are eligible for the reduced tax rate.

# (E)

A movie theater sells popcorn and other prepared snacks. As the popcorn and snacks are prepared for immediate consumption, the sales of the snacks are subject to the full rate even if consumed outside the theater.

# (F)

A doughnut store sells doughnuts and other prepared snacks. As the doughnuts and snacks are prepared for immedi-ate consumption, and the restaurant’s total food sales of items prepared for immediate consumption are more than eighty percent (80%) of the total sales, the sales of the snacks are sub-ject to the full rate even if consumed outside the store.

# (G)

An airline provides meals to its travelers on longer flights.
The meals are prepared and frozen prior to the flight. The flight attendants heat the food prior to serving. As the food was prepared for immediate consumption, and not for home consumption, the meals are subject to the full rate.
AUTHORITY: section 144.270, RSMo 2016.* Original rule filed June 29, 2000, effective Jan. 30, 2001. Amended: Filed Oct. 9, 2025, effective May 30, 2026.
*Original authority: 144.270, RSMo 1939, amended 1941, 1943, 1945, 1947, 1955, 1961, 2008.

Amendment history

AUTHORITY: section 144.270, RSMo 2016.* Original rule filed June 29, 2000, effective Jan. 30, 2001. Amended: Filed Oct. 9, 2025, effective May 30, 2026. *Original authority: 144.270, RSMo 1939, amended 1941, 1943, 1945, 1947, 1955, 1961, 2008.

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