Missouri Sales Tax Rate Changes, January 2015
- Sales Tax Rate Changes
- Dec 19, 2014 | Gail Cole
The Missouri Department of Revenue has announced sales and use tax rate changes, effective January 1, 2015. When last rate changes took effect, in October, they were quite extensive. The same is true this time around.
Every local tax jurisdiction has multiple rates: a sales tax rate and a use tax rate (the two don’t always match); a food tax rate; a domestic utility rate; and a manufacturing exemption rate. Some changes impact all of these rates. Other changes only affect certain rates.
The lists below are comprised of county, city, and special district rate changes in Missouri. All changes affect all localities within the district, which are too numerous to list here. It should be noted that even municipalities contain multiple jurisdictions, and multiple rates within those multiple jurisdictions. For example, the new rates for Chillicothe (see below) are as follows:
- Sales tax rate: 7.225%
- Use tax rate: 4.975%
- Food tax rate: 4.225%
- Domestic utility rate: 1%
- Manufacturing exemption rate: 3%
New rates for the Stoneybrooke CID, which is in Chillicothe, are:
- Sales tax rate: 8.225%
- Use tax rate: 5.975%
- Food tax rate: 5.225%
- Domestic utility rate: 1%
- Manufacturing exemption rate: 4%
In a word, complicated.
County rate changes
- Marion County is extending the existing 3/8% county sales and use tax.
- Ralls County is expiring the ½% county capital improvements sales and use tax.
- Webster County is imposing a ¼% county law enforcement sales tax, which also applies to sales of domestic utilities.
- Worth County is extending its 3/8% county capital improvements sales and use tax.
City rate changes
- Cape Girardeau is extending its ¼% city fire protection.
- Chillicothe is extending its 1.2% city capital improvements sales tax.
- Clayton is rescinding the existing domestic utility sales tax imposed on the ¼% city fire protection sales tax. This change only affects domestic utility rates.
- Grantwood is imposing a ¼% city additional sales tax and a ½% city economic development sales tax, which also applies to the city’s local use tax. The total tax rate for Grantwood will therefore increase ¾ %.
- Hazelwood is imposing a ¼% city fire protection sales and local use tax.
- Jennings is expiring its ¼% city fire protection sales tax.
- Joplin is extending the existing 3/8% city capital improvements sales tax.
- Marble Hill is expiring the existing ½% city capital improvements tax and imposing a ½% city additional sales tax. As a result, the sales tax rate remains the same.
- Morley is extending the existing ½% city sales tax.
- Nevada is extending the existing ½% city storm water/local parks sales tax.
- Osceola is extending its ½% city capital improvements sales tax.
- St Ann is reducing the existing ½% city economic development sales tax to ¼% and expiring its ¼% city additional sales tax. The total tax rate for St Ann is therefore dropping by ½%.
- Sparta is imposing a ½% city public mass transportation sales tax and reducing the existing ½% city capital improvements sales tax to ¼%. The total tax rate for Sparta will therefore increase 1/4%.
- Warson Woods is imposing a ½% city storm water/local parks sales tax.
- Wentzville is extending the existing ½% city public mass transportation sales and local use tax.
Special district rate changes
These are numerous and cover very specific areas. Below is a list of affected areas, minus the details.
- 901 South 291 CID
- 1831/2000 Sidney Street CID
- 5050 Main CID
- Downtown Cape Girardeau CID
- Euclid South CID
- Fountain Plaza CID
- Hampton/Berthold CID
- Meadowbrook Village CID
- Ridgecrest CID
- Southdale Center CID
- St Louis Convention Center Hotel CID (multiple changes)
- St Louis Convention Center Hotel 3 CID (multiple changes)
- 1030 Woodcrest Terrace Drive TDD
- Oak Grove TDD
- Ozark Centre TDD
- St Charles Rock Road TDD
Additional information, including city/county/district codes and a complete list of rates, is available on the Missouri Department of Revenue website.
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