Bill Commons

MO SB 1534

died on adjournment

SS/SCS/SB 1534 - This act modifies provisions relating to the exclusion of certain transactions from sales tax. CREDIT CARD PROCESSING FEES This act excludes credit card and debit card processing fees from the definition of "gross receipts" for the purpose of imposing sales taxes. Such processing fees shall not exceed three percent of the purchase price or the merchant discount fee, whichever is less. Any business that charges a processing fee that is excluded from gross receipts shall provide notice to a purchaser of such charges, as described in the act. (Section 144.010) This provision is substantially similar to a provision in SCS/HB 1707 (2026). FOOD SALES TAX EXEMPTION 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. (Section 144.014) This provision 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 1656 (2026), HB 2079 (2026), HB 2253 (2026), HB 2568 (2026), 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). The act also provides that, of the 4% state sales tax rate, the revenue derived from a rate of 0.2% shall be deposited in the School District Trust Fund. (Section 144.020) These provisions are identical to SCS/SBs 1017 & 1239 (2026). JOSH NORBERG

Missouri · 2026 Regular Session · upper

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Quick answers

Did MO SB 1534 pass?

No. MO SB 1534 died when the 2026 Regular Session adjourned without final action on it. Bills that die this way are sometimes reintroduced in a later session. Latest recorded action (2026-05-15): Formal Calendar S Bills for Third Reading

What is MO SB 1534 about?

MO SB 1534 is a bill in the 2026 Regular Session titled “SS/SCS/SB 1534 - This act modifies provisions relating to the exclusion of certain transactions from sales tax. CREDIT CARD PROCESSING FEES This act excludes credit card and debit card processing fees from the definition of "gross receipts" for the purpose of imposing sales taxes. Such processing fees shall not exceed three percent of the purchase price or the merchant discount fee, whichever is less. Any business that charges a processing fee that is excluded from gross receipts shall provide notice to a purchaser of such charges, as described in the act. (Section 144.010) This provision is substantially similar to a provision in SCS/HB 1707 (2026). FOOD SALES TAX EXEMPTION 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. (Section 144.014) This provision 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 1656 (2026), HB 2079 (2026), HB 2253 (2026), HB 2568 (2026), 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). The act also provides that, of the 4% state sales tax rate, the revenue derived from a rate of 0.2% shall be deposited in the School District Trust Fund. (Section 144.020) These provisions are identical to SCS/SBs 1017 & 1239 (2026). JOSH NORBERG”.

Who sponsors MO SB 1534?

Nicola, Joe is the primary sponsor of MO SB 1534.

Description

SS/SCS/SB 1534 - This act modifies provisions relating to the exclusion of certain transactions from sales tax. CREDIT CARD PROCESSING FEES This act excludes credit card and debit card processing fees from the definition of "gross receipts" for the purpose of imposing sales taxes. Such processing fees shall not exceed three percent of the purchase price or the merchant discount fee, whichever is less. Any business that charges a processing fee that is excluded from gross receipts shall provide notice to a purchaser of such charges, as described in the act. (Section 144.010) This provision is substantially similar to a provision in SCS/HB 1707 (2026). FOOD SALES TAX EXEMPTION 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. (Section 144.014) This provision 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 1656 (2026), HB 2079 (2026), HB 2253 (2026), HB 2568 (2026), 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). The act also provides that, of the 4% state sales tax rate, the revenue derived from a rate of 0.2% shall be deposited in the School District Trust Fund. (Section 144.020) These provisions are identical to SCS/SBs 1017 & 1239 (2026). JOSH NORBERG

Introduced
—
Latest action
2026-05-15 — Formal Calendar S Bills for Third Reading
Bill type
bill
Last updated
—

Sponsors

  • Nicola, Joeprimary

Committees

Not provided by source.

Action timeline

Newest first

  1. 2026-05-15

    Formal Calendar S Bills for Third Reading

    reading-3

  2. 2026-04-02

    Hearing Cancelled S Fiscal Oversight Committee

  3. 2026-03-30

    Referred S Fiscal Oversight Committee

    referral-committee

  4. 2026-03-26

    Reported Truly Perfected S Rules, Joint Rules, Resolutions and Ethics Committee

  5. 2026-03-25

    SS for SCS S offered (Nicola)--(6578S.03F)

  6. 2026-03-25

    SA 1 to SS for SCS S offered & adopted (Lewis)--(6578S03.01S)

  7. 2026-03-25

    SA 2 to SS for SCS S offered & adopted (Washington)--(6578S03.03S)

  8. 2026-03-25

    SA 3 to SS for SCS S offered & adopted (Washington)--(6578S03.02S)

  9. 2026-03-25

    SS for SCS, as amended, S adopted

    passage

  10. 2026-03-25

    Perfected

  11. 2026-03-09

    Reported from S Economic and Workforce Development Committee w/SCS

  12. 2026-03-04

    SCS Voted Do Pass S Economic and Workforce Development Committee (6578S.02C)

    committee-passage

  13. 2026-02-25

    Hearing Conducted S Economic and Workforce Development Committee

  14. 2026-02-05

    Second Read and Referred S Economic and Workforce Development Committee

    reading-2,referral-committee

  15. 2026-01-12

    S First Read

    reading-1

Versions

  • 3/25/2026 - SA 3 to SS for SCS S offered & adopted (Washington)--(6578S03.02S) 3/25/2026 - AdoptedCompare
  • 3/25/2026 - SA 2 to SS for SCS S offered & adopted (Washington)--(6578S03.03S) 3/25/2026 - AdoptedCompare
  • 3/25/2026 - SA 1 to SS for SCS S offered & adopted (Lewis)--(6578S03.01S) 3/25/2026 - AdoptedCompare
  • 3/25/2026 - SS for SCS S offered (Nicola)--(6578S.03F) 3/25/2026 - Adopted, as amendedCompare
  • 6578S.01I - IntroducedCompare
  • 6578S.02C - Senate Committee SubstituteCompare
  • 6578S.03P - PerfectedCompare

Documents

Votes

Not provided by source.

Related bills

No related bills recorded for this bill.

Official source

https://www.senate.mo.gov/BillTracking/Bills/BillInformation?year=2026&billid=626311

Attribution

Data from openstates_bulk_csv, retrieved 2026-07-24T05:25:15.077812Z

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