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Missouri Sales and Use Tax Rate Changes, January 2014


 Peculiar Missouri will have a rate change in January 2014.

The Department of Revenue has announced several sales and use tax rate changes,which will take effect on January 1, 2014. Some changes impact sales tax only, some impact use tax only, and some impact both sales and use tax.

January 2014 county sales and use tax rate changes:

  • Caldwell County will extend the existing ½ percent county capital improvements sales and use tax;
  • Chariton County will increase the existing ¾ percent county E-911 sales and use tax to 7/8 percent;
  • Laclede County will extend the existing ½% county sales tax. There is no change to the use tax rate;
  • Lafayette County will extend the existing ½ percent county capital improvements sales and use tax;
  • Lawrence County will extend the existing ½ percent county capital sales and use tax;
  • Montgomery County will extend the existing ½ percent county sales tax, which also applies to sales of domestic utilities;
  • Scotland County will extend the existing ½ percent county capital improvements sales tax. This does not apply to use tax; and
  • Scott County will impose a local use tax of 1%, the same rate as the Scott County sales tax.

January 2014 municipal sales and use tax rate changes:

  • Ashland will impose a ½ percent city public mass transportation sales tax, which does not apply to use tax;
  • Bridgeton will impose a ¼ percent city special municipal sales tax, which does not apply to use tax;
  • Lake St. Louis will impose a ½ percent city capital improvements sales tax;
  • Peculiar will extend the existing ½ percent city public mass transportation sales tax and ½ percent storm water/local parks sales tax to sales of domestic utilities. Only the domestic utility rate will be new in January 2014;
  • Rolla will discontinue the existing ½ percent city storm water/local parks sales tax;
  • Sarcoxie will extend the existing ½ percent city public mass transportation sales tax;
  • Shelbyville will impose a local use tax of 1%, the same rate as the city sales tax; and
  • St. Joseph will impose a ½ percent city public safety sales tax, which does not impact use tax.

January 2014 community improvement district rate changes:

  • Downtown Excelsior Springs Commercial Community Improvement District will impose a ¾ percent district sales and use tax;
  • Eagles Landing Community Improvement District will impose a 1% district sales and use tax;
  • Kelly Town Plaza Community Improvement District will impose a 1% district sales and use tax;
  • Ozora Community Improvement District will impose a 1% district sales and use tax;
  • St. Charles Rock Road Community Improvement District will impose a 1% district sales and use tax;
  • Sullivan Marketplace Community Improvement District will impose a 1% district sales and use tax;
  • West Clay Extension Community Improvement District will impose a 1% district sales tax that does not apply to use tax;
  • Shoal Creek Parkway/North Oak Trafficway Transportation Development District will impose a 1% district sales tax that does not apply to use tax; and
  • Shoppes at Stadium Transportation Development District will increase the existing 5/8 percent district sales tax to 1%. This does not apply to use tax.

Please visit the January 2014 Sales/Use Tax Changes page on the Missouri DOR website for a complete list of impacted areas and their new rates.

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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.