State Tax Day - Current, S.4, Missouri—Sales and Use Tax: Sales of Ice From Vending Machines Subject to Reduced Tax Rate, (Feb 3, 2026)

Sales of bulk and bagged ice from vending machines are entitled to the reduced Missouri sales tax rate provided by Sec. 144.014 RSMo. Ice is an item of food sold for home consumption and not consumed on the premises. As long as the food prepared by such establishment for immediate consumption on or off the premises of the establishment does exceed 80% of the total gross receipts of the establishment, ice qualifies for the reduced sales tax rate.

Letter Ruling No. LR 8377, Missouri Department of Revenue, January 8, 2026, ¶204-660