Senate adopts substitute for bill to exempt small childhood businesses from licensing, preserves existing small‑sales sales tax threshold

Senate substitute number 2 for Senate Bill 145 was adopted and declared perfected on Feb. 18, 2025. Sponsor comments on the floor said the substitute would prevent local licensing requirements from applying to small child‑run businesses, while preserving an existing threshold in state law for smaller sales‑tax reporting.

Why it matters: the substitute seeks to remove licensing barriers for very small, youth‑run businesses (for example, lemonade stands) while leaving in place an existing statutory threshold on sales‑tax collection for very small sellers.

Sponsor explanation and floor action

Senator from Jefferson, who moved the substitute, described the measure as a "clawback of the original bill" and said its purpose is to ensure ‘‘every child in the state of Missouri will be free from needing licensure to operate their lemonade stands and businesses.’’ The sponsor said the substitute eliminates the under‑$10,000 portion for sales‑tax collection while the current statute allowing exemptions for under $3,000 remains in place.

The substitute was adopted by voice vote. The sponsor then moved that the substitute be declared perfected and ordered printed; that motion also prevailed by voice vote, and the perfected substitute will be printed and entered into the bill file.

Ending

Senate substitute number 2 for SB 145 was adopted and perfected on Feb. 18, 2025; the transcript records that senators voiced 'ayes' and the motions prevailed.