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Missouri Sales Tax Rate Changes October 2012


Missouri has made a number of changes to its sales and use tax, effective October 1, 2012. Impacted areas include but are not limited to public mass transportation, domestic utilities, storm water and local parks.

Take a deep breath.

 

The county seat of Adair County, Kirksville, decided to extend the one-half percent (1/2%) economic development sales tax. The city of Novinger imposed a one percent (1%) city sales tax.

In Atchison County in the northwest corner of the state, the city of Fairfax has imposed a local option use tax of one percent (1%); it is the only rate affected by this change. 

Bordering Kansas in Bates County, Hume imposed a one-fourth percent (1/4%) fire protection sales tax. This tax also applies to the sale of domestic utilities.

In Carroll County, near the center of the state, Carrollton imposed a one-half percent (1/2%) city sales tax. It also decreased the existing one-half percent (1/2%) public mass transportation sales tax to one-fourth percent (1/4%). As a result of these changes, the overall tax rate for Carrollton will increase one-fourth percent (1/4%).

Cass County, located on the western border of the Show-Me state, has imposed a one-half percent (1/2%) emergency services sales tax; it also impacts the county’s local use tax. The city of Archie increased the public mass transportation sales tax from one-fourth percent (1/4%) to one-half percent (1/2%). The sale of domestic utilities is also subject to this tax. 

Salisbury, near the center of the state in Chariton County, imposed a one-half percent (1/2%) public mass transportation sales tax. 

In Dallas County, Buffalo imposed a one-half percent (1/2%) capital improvements sales tax.

Dunklin County, in the Missouri Bootheel, imposed a local option use tax at the same rate as the county sales tax, which is 5.225%. The local option use tax rate is one percent (1%); it is the only rate affected by this change. The city of Malden added a one-fourth percent (1.4%) sales tax on fire protection.

New Haven, in Franklin County, imposed a one-fourth percent (1/4%) storm water/local parks sales tax.

Greene County, near the southwest corner of the state, has upped the existing one-fourth percent (1/4%) law enforcement sales tax to three-eighths percent (3/8%). Battlefield imposed a one-half percent (1/2%) city sales tax. Both of these taxes also apply to the sale of domestic utilities. Willard reduced the city’s tax rate by one-half percent (1/2%).  The reduction in Willard applies to the sale of domestic utilities and impacts the city’s local use tax.

Harrison County’s Cainsville imposed a one-half percent (1/2%) public mass transportation sales tax. 

Uniquely named Weaubleau, in Hickory County, extended the capital improvements sales tax of one-half percent (1/2%). This tax also applies to the sale of domestic utilities.

In Howell County, the city of West Plains extended the one-half percent (1/2%) public mass transportation sales tax.

In Jasper County, Carl Junction imposed a one-half percent (1/2%) storm water/local parks sales tax.

Linn County, in the north, added a one-half percent (1/2%) emergency services sales tax, which impacts the county’s local use tax and applies to the sale of domestic utilities. The city of Brookfield decided to extend its one-half percent (1/2%) public mass transportation sales and use tax. 

Fredericktown in Madison County imposed a one-half percent (1/2%) city sales tax. 

Spanning three counties—Marion, Monroe, and RallsMonroe City imposed a one-half percent (1/2%) city sales tax. Sales and use tax rates, food tax rates, domestic utility rates, and manufacturing exemption rates differ depending on which county the section of the city is in.

Rhineland in Montgomery County added a one-half percent (1/2%) storm water/local parks sales tax.

In Nodaway County, Skidmore added a one-half percent (1/2%) storm water/local parks sales tax. 

Osage County, in the center of the state, imposed a local option use tax at the same rate as the county sales tax, which is one and three-fourths percent (1 ¾%).

On the eastern border of the state in St. Francois County, Farmington imposed a one-fourth percent (1/4%) public mass transportation sales tax and a one-fourth percent (1/4%) storm water/local parks sales tax.  In addition, it expired an existing one-half percent (1/2%) capital improvements sales tax. As a result of these changes, the total rate for Farmington will remain the same.

Schuyler County, on the Iowa border, extended the one-half percent (1/2%) capital improvements sales tax, which also applies to the sale of domestic utilities. Queen City allowed its one-half percent (1/2%) storm water/local parks sales tax to expire.

Near the southeast corner of the state in Stoddard County, Puxico imposed a one-fourth percent (1/4%) fire protection sales tax that also applies to the sale of domestic utilities.

In Stone County on the Arkansas border, Galena added a one-half percent (1/2%) public mass transportation sales tax; this tax also applies to the sale of domestic utilities.

Wayne County added a one-half percent (1/2%) county sales tax that applies to the sale of domestic utilities.

Ready for more? A number of highways, avenues, plazas, libraries, and other areas also altered their taxes.

210 Highway CID imposed a one percent (1%) district sales tax. This district fully overlaps the 210 Highway TDD and includes a portion of Clay County and the city of Kansas City. No unincorporated areas are impacted by this tax.

1601 S. Jefferson CID, which includes a portion of the city of St. Louis, imposed a one percent (1%) district sales and use tax. No unincorporated areas are impacted by this tax.

City of Poplar Bluff Municipal Library District PLD imposed a one-fourth percent (1/4%) district sales tax. The entire city of Poplar Bluff is subject to this tax, but unincorporated areas are not.

Conley Road TDD increased the existing one-half percent (1/2%) district sales tax to five-eighths percent. A portion of the city of Columbia is affected by this change.

Ellsinore Herren Avenue CID imposed a one percent (1%) district sales tax. A portion of the city of Ellsinore is subject to this change.

Grindstone Plaza TDD increased its one-half percent (1/2%) district sales tax to five-eighths percent (5/8%). A portion of the city of Columbia is affected by this change.

Highway 166 CID, which includes a portion of unincorporated Newton County, imposed a one percent (1%) district sales tax.

Liberty Commons CID, which includes a portion of the city of St. Robert, imposed a one percent (1%) district sales tax. 

Metro North Square and Commons CID imposed a seven-eighths percent (7/8%) district sales and use tax. A portion of Clay County and the city of Kansas City are affected by this new tax.

Pettis County Ambulance District, which includes a portion of unincorporated Pettis County and the entire cities of Georgetown, Green Ridge, Hughesville, LaMonte, Sedalia and Smithton, imposed a one-half percent (1/2%) district sales tax. 

Rock Bridge Center TDD upped an existing district sales tax from one-half percent (1/2%) to five-eighths percent (5/8%).

Sappington Square CID allowed the existing one percent (1%) district sales tax to expire. A portion of the city of Crestwood is affected by this change. 

Seven Trails Drive TDD, which includes a portion of the city of Ballwin, imposed a one percent (1%) district sales tax.

Shoppes at Stadium TDD, which includes a portion of the city of Columbia, increased the existing one-half percent (1/2%) district sales tax to five-eighths percent (5/8%).

Shops on Blue Parkway CID, which includes portions of Jackson County and the city of Kansas City, extended its one percent (1%) district sales and use tax.

Telegraph Crossing North CID, which includes a portion of unincorporated St.Louis County, imposed a one percent (1%) district sales and use tax.

Vintage Plaza CID, which includes a portion of Clay County and Excelsior Springs, added a one percent (1%) district sales and use tax.

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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.