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Missouri Sales/Use Tax Rate Changes, January 2013


 Missouri: January 2013 Sales/Use Tax Rate Changes.

The Missouri Department of Revenue has announced a number of sales and use tax rate changes, effective January 1, 2013.

It's a substantial list, so grab a cup of coffee and get comfortable.

Adair County imposed a local option use tax at the same rate as the county sales tax. The local option use tax is now 1%.

The city of Kirksville (in Adair County) has imposed a local option use tax at the same rate as the city sales tax. The local option use tax is now two and one-fourth percent (2 1/4 %).

Buchanan County has extended the one-fourth percent (1/4%) capital improvements sales tax.

Clark County has extended the one-half percent (1/2%) capital improvements sales tax.

Cooper County has extended the one-half percent (1/2%) capital improvements sales tax, which also applies to sales of domestic utilities.

Harrison County has extended the one-half percent (1/2%) capital improvements sales tax, which also impacts the county's local use tax.

Knox County has extended the one-half percent (1/2%) capital improvements sales tax, which also applies to sales of domestic utilities.

Lewis County has extended the three-eighths percent (3/8%) capital improvements sales tax and the three-eighths percent (3/8%) county sales tax. They both also apply to sales of domestic utilities and impact the county's local use tax.

Saline County has imposed a local option use tax at the same rate as the county sales tax, one and five-eighths percent (1 5/8%).

The city of Butler has imposed a one-eighth percent (1/8%) fire protection sales tax.

Kansas City has imposed a one-half percent (1.2%) storm water/local parks sales tax, which also impacts the city's local use tax.

The city of Kennett has imposed a one percent (1%) city sales tax and a one-half percent (1/2%) pubic mass transportation sales tax. The total sales tax rate increase is one and one-half percent (1 1/2%).

The city of Mexico has imposed a one-half percent (1/2%) storm water/local parks sales tax.

The city of Moberly has imposed a local option use tax of two and one-half percent (2 1/2%), the same rate as the city sales tax.

The city of New Cambria has imposed a local option use tax at the same rate as the city sale tax, or one percent (1%).

The city of Palmyra has imposed a local option use tax at the same rate as the city sales tax, or one and three-fourths percent (1 3/4%).

The city of St. Peters has increased its existing storm water/local parks sales tax to one-half percent (1/2%). Prior to January 1, 2013, it was one-tenth percent (1/10%).

The village of Shoal Creek Drive has imposed a one percent city sales tax (1%).

West Plains has extended its one-half percent (1/2) capital improvements sales tax, which also applies to sales of domestic utilities.

Willard allowed an existing one-half percent (1/2%) capital improvements sales tax to expire. In addition, it imposed a new one-half percent (1.2%) capital improvements sales tax, which also applies to sales of domestic utilities and the city local use tax. There is no sales tax rate change.

Cupples Station Building 9 CID imposed a one percent (1%) district sales and use tax. This district includes a portion of the city of St. Louis and no unincorporated areas.

OMH Woodson Terrace CID has imposed a one percent (1%) district sales and use tax. This district includes a portion of the city of Woodson Terrace and no unincorporated areas.

Ozark Bar-B-Que CID imposed a one percent (1%) district sales tax. This district includes a portion of unincorporated Camden County, and it is fully overlapped by the CAM-MO Ambulance District.

Park Pacific CID has imposed a one percent (1%) district sales and use tax. This district includes a portion of the city of St. Louis and no unincorporated areas.

2118 Chouteau TDD imposed a one percent (1%) district sales tax. This district includes a portion of the city of St. Louis and no unincorporated areas. It also fully overlaps the 2017 Chouteau CID.

Belton-Cass Regional TDD imposed a one percent (1%) district sales tax. This district includes a portion of the city of Belton and a portion of unincorporated Cass County. It also partially overlaps the Belton Town Centre TDD.

East-West Arterial TDD imposed a one-half percent (1.2%) district sales tax. This district includes a portion of the city of Springfield and a portion of unincorporated Greene County.

A complete list of areas impacted by these changes may be found at the Missouri DOR.

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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.