Missouri Sales and Use Tax Rate Changes, October 2014
- Sep 24, 2014 | Gail Cole
Change is afoot in the state of Missouri Department of Revenue has released a list of local sales and use tax rate changes taking effect October 1, 2014. It is quite extensive, and it reveals how complicated sales tax can be.
Each locality has separate rates for sales tax, use tax, food tax, domestic utilities and the manufacturing exemption. For example, food in Missouri is taxed at a reduced rate, 3% less than the sales tax rates listed below. County rate changes impact rates in all jurisdictions within the county.
Sellers responsible for collecting and remitting Missouri sales and use tax must manage an enormous amount of information.
County rate changes
Below is a list of counties with October 2014 rate changes, listed with the October rates. Please note that all localities within these counties (too numerous to reproduce here) are also impacted by the change.
Atchison County is extending the 0.5% county capital improvements sales and use tax. The sales and use rate for Atchison County is 6.475%.
Carter County is imposing a 0.5% county law enforcement sales tax that also applies to sales of public utilities. The rate for Carter County is 5.725%
Knox County is imposing a 2% local option use tax. The sales and use tax rate for Knox County is 6.225%.
Macon County is imposing a 0.5% county sales tax and a 0.25% county law enforcement sales tax, for a total increase of 0.75%. The sales tax rate for Macon County is 7.100% and the use tax rate is 6.225%.
Marion County is imposing a 0.25% county sales and use tax. The sales tax rate for Marion County is 6.600% and the use tax rate is 5.600%.
Nodaway County is imposing a 0.5% county capital improvements sales and use tax. The sales tax rate for Nodaway County is 6.225% and the use tax rate is 5.725%.
Pemiscot County is imposing a 1% county E-911 emergency sales tax and a 0.25% county law enforcement sales tax, for a total sales tax increase of 1.25%. The sales tax rate for Pemiscot County is 6.725% and the use tax rate is 4.225%
Randolph County is imposing a 0.25% county capital improvements sales and use tax. The sales tax rate for Randolph County is 5.975% and the use tax rate is 5.475%.
Texas County is imposing a 0.375% county E-911 emergency sales tax, which also applies to sales of domestic utilities. The sales tax rate for Texas County is 6.100% and the use tax rate is 4.225%.
City rate changes
Appleton City is extending the existing 1% city sales tax. The sales tax rate for Appleton City remains 7.100% and the use tax rate is 4.225%.
Arbyrd is imposing a 0.5% city public mass transportation sales tax and a 0.5% city capital improvements sales tax, for a total sales tax rate increase of 1%. The sales tax rate for Arbyrd is 7.225% and the use tax rate is 5.225%.
Billings is imposing a 0.5% city capital improvements sales tax, which also applies to sales of domestic utilities. The sales tax rate for Billings is 7.475% and the use tax rate is 4.475%.
Bowling Green is imposing a 0.5% city capital improvements sales tax. The sales tax rate for Bowling Green is 8.475% and the use tax rate is 4.225%.
Brookfield is extending the 0.25% city capital improvements sales and use tax, which also applies to sales of domestic utilities. The sales tax rate for Brookfield is 7.795% and the use tax rate is 7.475%.
Brunswick is imposing a 0.5% city public mass transportation sales tax. The sales tax rate for Brunswick is 8.100% and the use tax rate is 6.100%.
Cassville is imposing a 0.375% city public mass transportation sales tax. The sales tax rate for Cassville is 8.100% and the use tax rate is 4.225%.
Clarksdale is imposing a 1% city sales tax. The sales tax rate for Clarksdale is 6.725% and the use tax rate is 5.225%.
The list goes on and on and on. For the sake of brevity, rate changes will also take place in the following:
- Clayton
- Clever
- Clinton
- Excelsior Springs
- Gallatin
- Leawood
- Marshfield
- Mercer
- Montrose
- Mosby
- Pleasant Hope
- Potosi
- Reed Spring
- Seneca
- Sikeston
- Slater
- Sweet Springs
Special districts
Tax rate changes in special districts can impact rates in overlapping jurisdictions. The following special districts will have rave changes effective October 1, 2014.
- North Jefferson County Ambulance District
- Pleasant Hill Fire Protection District
- 4840 Community Improvement District
- Eureka South 1-44 Community Improvement District
- Fountain Lakes Commerce Center South Community Improvement District
- The Commons Community Improvement District
- Blue Ridge Town Centre Transportation Development District
- Newco Transportation Development District
- Truman Boulevard Transportation Development District
- Truman’s Marketplace Transportation Development District
Additional information, including district codes and rates for all transactions, is available on the Missouri Department of Revenue website.
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