Missouri sales tax changes

Tracking state and local sales tax rate and rule changes in Missouri


Missouri sales tax changes effective July 1, 2019

Missouri Sales Tax Rate Guide

Sales tax guide for Missouri businesses

Our free, online guide covers all aspects of managing Missouri sales tax compliance. Topics include:

  • Business registration
  • Collecting sales tax
  • Filing sales tax returns
  • State nexus obligations
  • And more!

Visit the guide

Missouri sales tax changes archive

Sales and use tax compliance in Missouri is complicated. Instead of local jurisdictions having one local sales tax rate on top of the state rate, they have multiple and varying local rates. There’s a local sales tax rate and a local use tax rate (which often differ); there’s a local food sales tax rate and a local food use tax rate (also typically different); there’s also a domestic utility rate and a manufacturing exempt rate, which isn’t zero, despite the name.

Not convinced? Check out the following rate changes that took effect January 1, 2019.

City rate changes

Cape Girardeau has extended an existing 0.375% city storm water/local parks sales tax, keeping the total tax rate at 0.5%. This tax also applies to the sale of domestic utilities. And the Cape Dogwood Community Improvement District, which includes a portion of the city of Cape Girardeau in Cape Girardeau County, has imposed a 1% district sales and use tax.

Caruthersville has imposed a 0.5% city economic development sales tax.

Clarkton has imposed a 1% city sales tax.

Clever has imposed a 1.875% local option use tax to match the city's sales tax.

Fredericktown has imposed a 0.5% city public safety sales tax.

Grandview has extended the existing 0.5% city capital improvements sales and use tax, which also applies to the sale of domestic utilities.

Greenwood has imposed a 0.5% city sales tax.

The Village of Indian Point has imposed a 0.5% city public mass transportation sales tax.

Kansas City has extended the existing 1% city sales and use tax.

In addition, the 9th and Central Community Improvement District, which includes a portion of Kansas City (Jackson County) and is fully overlapped by the Kansas City Downtown Streetcar Transportation Development District and the Kansas City Zoological District, has imposed a 1% district sales and use tax.

Also, the I 470 Western Gateway Transportation Development District, which includes a portion of Kansas City (Jackson County) and a portion of the city of Lee's Summit in Jackson County, has imposed a 1% district sales tax. The I 470 Western Gateway Transportation Development District is fully overlapped by the Kansas City Zoological District and fully overlaps the I 470 and View High Community Improvement District.

And the Valley View Community Improvement District, which includes a portion of the city of Kansas City (Clay County) and is fully overlapped by the Kansas City Zoological District, has imposed a 1% district sales and use tax. 

Lathrop has extended the existing 0.5% city capital improvements sales and use tax, which also applies to the sale of domestic utilities. Lathrop has imposed a 1.5% local option use tax to match the city's sales tax.

Lebanon has extended the existing 0.5% city public mass transportation sales tax.

Matthews has imposed a 0.5% city economic development sales tax.

Moberly has extended an existing 0.5% city storm water/local parks sales and use tax.

New Hampton has imposed a 1% city sales and use tax, and added a local option use tax to match the existing city sales tax.

Osceola has extended an existing 0.5% city capital improvements sales tax.

Pendleton has imposed a 1% city sales tax.

Pine Lawn has imposed a 0.5% city economic development sales tax.

Wheatland has extended an existing 0.5% city capital improvements sales tax and 0.5% city public mass transportation sales tax, both of which also apply to the sale of domestic utilities.

County rate changes

DeKalb County has extended an existing 0.5% county capital improvements sales and use tax and imposed a new 0.5% county law enforcement sales and use tax.

Jasper County has extended an existing 0.25% county capital improvements sales tax.

Lafayette County has extended the existing 0.5% county capital improvements sales and use tax.

Pike County has imposed a 0.5625% county emergency services sales tax for E-911. Within Pike County, Clarksville has imposed a 1% local option use tax to match the city's sales tax.

Stoddard County has imposed a 0.5% county capital improvements sales and use tax. In addition, the county has imposed a 2% local option use tax to match the county's sales tax.

Taney County has extended an existing 0.5% county capital improvements sales tax.

Special districts

In addition to the above, numerous special district sales and use tax rate changes took effect in Missouri on January 1, 2019. For details, see the Missouri Department of Revenue.

Remote sales tax

Missouri lawmakers are looking to adopt economic nexus, which would require out-of-state sellers with a certain amount of economic activity in the state to collect and remit sales tax. If that becomes the new reality, doing business in Missouri could become considerably more complex. Learn more.


The end of the year tends to be a good time to buy a car, as dealers who haven’t met their annual sales goals are working hard to do so. There’s additional incentive to buy before Jan. 1, 2018, in some Missouri cities — local motor vehicle sales tax rates are increasing at the start of the year.

Motor vehicle sales tax applies to the purchase price of motor vehicles, as well as trailers, watercraft, and motors. It’s generally collected at the application for title, on top of the 4.225 percent state sales tax .

Rate increases

Local motor vehicle sales tax rates will rise on Jan. 1 in the following locations (listed with the new local rate):

  • Arbyrd, Dunklin County, 3.5%
  • Avondale, Clay County (Kansas City Zoological District), 2.25%
  • Birmingham, Clay County (Kansas City Zoological District), 2.25%
  • Campbell, Dunklin County, 3.75%
  • Cardwell, Dunklin County, 2.5%
  • Carrollton, Carroll County, 3.25%
  • Caruthersville, Pemiscot County (Caruthersville Municipal Public Library District), 4.5%
  • Charleston, Mississippi County, 3.75%
  • Clarkton, Dunklin County, 2.5%
  • Claycomo, Clay County (Kansas City Zoological District), 3%
  • Excelsior Springs, Clay County (Kansas City Zoological District), 4.75%
  • Gladstone, Clay County (Kansas City Zoological District), 3.75%
  • Holcomb, Dunklin County, 2.5%
  • Holt, Clay County (Kansas City Zoological District), 3.75%
  • Hornersville, Dunklin County, 2.375%
  • Independence, Clay County (Kansas City Zoological District), 3.5%
  • Kansas City, Clay County (Kansas City Zoological District), 4.25%
  • Kearney, Clay County (Kansas City Zoological District), 3.25%
  • Kennett, Dunklin County, 4.75%
  • Lawson, Clay County (Kansas City Zoological District), 3.25%
  • Liberty, Clay County (Kansas City Zoological District), 4.625%
  • Macon, Macon County (Macon County Emergency Services District), 4.375%
  • Mosby, Clay County (Kansas City Zoological District), 2.75%
  • North Kansas City, Clay County (Kansas City Zoological District), 3.25%
  • Oaks (Village), Clay County (Kansas City Zoological District), 3.0%
  • Oakview, Clay County (Kansas City Zoological District), 4.25%
  • Pleasant Valley, Clay County (Kansas City Zoological District), 4.75%
  • Randolph, Clay County (Kansas City Zoological District), 2.75%
  • Senath, Dunklin County, 3.5%
  • Smithville, Clay County (Smithville Area Fire Protection District and Kansas City Zoological District), 3.25%
  • Sugar Creek, Clay County (Kansas City Zoological District), 3.25%
  • Viburnum, Iron County, Iron County Ambulance District, Iron County Hospital District, 4%

Rate decreases

Local motor vehicle sales tax rates will drop on Jan. 1 in some locations (listed below with the new local rate):

  • Brunswick, Chariton County, 3.75%
  • Glasgow, Chariton County, 3.5%
  • Keytesville, Chariton County, 2.75%
  • Malden, Dunklin County, 3.75%
  • Marceline, Chariton County, 3.75%
  • Salisbury, Chariton County, 3.125%

See the Missouri Department of Revenue website for more information about the state’s local option motor vehicle sales tax.


Numerous local sales and use tax rate changes are scheduled to take effect in Missouri on October 1, 2016. If you do business in Missouri, your tax compliance is likely to be affected by at least one of these changes.

County rate changes

  • Audrain County: new 0.25% county capital improvements tax
  • Cedar County: new 0.5% county sales tax
  • Crawford County: increasing the 0.25% county emergency services sales tax for E-911 to 0.375% (also applies to the sale of domestic utilities)
  • Jasper County: new 0.35% county capital improvements sales tax
  • Jefferson County: extending the 0.5% county capital improvements sales tax (also applies to the sale of domestic utilities)
  • Knox County: new 0.5% county capital improvements sales tax (also applies to the sale of domestic utilities and the county’s local use tax)
  • Macon County: expiring the existing 0.25% county capital improvements sales tax; extending the existing 0.5% county capital improvements sales tax. Both apply to the county’s local use tax. T
  • Miller County: extending the existing 0.5% county capital improvements sales tax (also applies to the sale of domestic utilities and the county’s local use tax)
  • Ripley County: increasing the existing 0.5% county hospital district sales tax to 1% (also applies to the sale of domestic utilities)
  • Schulyer County: extending the existing 0.5% county capital improvements sales tax (also applies to the sale of domestic utilities)

City rate changes

  • Bernie (Schulyer County): imposing a 0.5% city additional sales tax
  • Bourbon (Crawford County): new 0.5% city additional sales tax
  • Cameron: imposing a 0.25% city fire protection sales tax
  • Country Club Hills: imposing a local option use tax at the same rate as the city’s sales tax: 1.75%
  • Ferguson: imposing a 0.5% city economic development sales tax
  • Fulton: imposing a 0.5% city storm water / local parks sales tax
  • Goodman: imposing a 0.5% city public mass transportation sales tax
  • Humansville: extending the existing 0.25% city fire protection sales tax
  • Louisiana: imposing a 0.5% city public mass transportation sales tax and a 0.25% city storm water / local parks sales tax, both of which also apply to the city’s local use tax.
  • Malden: imposing a 0.5% city public mass transportation sales tax (also applies to the sale of domestic utilities)
  • Marceline: imposing a 0.5% city storm water / local parks sales tax
  • Maryville: imposing a 0.125 city storm water / local parks sales tax
  • Oak Grove: imposing a 0.5% city additional sales tax
  • Osborn: imposing a 1% city sales tax
  • Paris: imposing a 0.5% city economic development sales tax
  • Phillipsburg: increasing the existing 0.5% city sales tax to 1% (also applies to the sale of domestic utilities)
  • Pilot Grove: extending the existing 0.5% city public mass transportation sales tax and the existing 0.5% city capital improvements sales tax (also applies to the city’s local use tax)
  • Richmond: imposing a local option use tax at the same rate as the city’s sales tax (2%)
  • Seymour: imposing a 0.375 city capital improvements sales tax (also applies to the sale of domestic utilities)
  • Springfield: extending the existing 0.25% city capital improvements sales tax (also applies to the city’s local use tax)
  • Steele: imposing a 0.25% city capital improvements sales tax
  • Trenton: imposing a 0.25% city fire protection sales tax
  • Verona: imposing a 0.5% city additional sales tax
  • Winona: imposing a 0.5% city additional sales tax

Special district tax rate changes

  • Clark County Ambulance District: imposing a 0.5% district sales tax
  • Union Ambulance District: imposing a 0.5% district sales tax
  • 76 Entertainment Community Improvement District: imposing a 1% district sales and use tax
  • 705 Olive Community Improvement District: imposing a 1% district sales and use tax
  • Beck Road and Belt Highway Community Improvement District: imposing a 1% district sales and use tax
  • Edgewood Farms Community Improvement District: imposing a 1% district sales and use tax
  • Lafayette Center Community Improvement District: imposing a 1% district sales tax
  • Northpark Lane Community Improvement District (Jasper County): imposing a 1% district sales and use tax
  • Ozark Hills Community Improvement District: imposing a 1% district sales and use tax
  • Watts Mill Community Improvement District: imposing a 1% district sales and use tax
  • Stoddard County Emergency Services District: imposing a 0.1875% district sales tax for E-911
  • Lake of the Woods Transportation Development District: increasing the existing 0.625% district sales tax to 1%
  • Tracy Highlands Transportation Development District: imposing a 0.875% district sales tax

Additional information, including reporting codes, local tax rates for food and domestic utilities, is available at the Missouri Department of Revenue.


Local sales tax rates in Missouri are changing as of April 1, 2016.

The following localities are extending the taxes listed below:

  • Cole Champ: 0.5% city public mass transportation sales tax (also applies to the city’s local use tax)
  • Columbia: 0.25% city storm water/local parks sales tax
  • Ozark County: 0.5% county law enforcement sales tax
  • Putnam County: O.5% county capital improvements sales tax (also applies to domestic utilities and the county’s local use tax)
  • Ralls County: 0.5% county additional sales tax (also applies to the county’s local use tax)
  • St Charles County: 0.5% county capital improvements sales tax (also applies to the county’s local use tax)
  • Washington County: 0.5% county capital improvements tax (also applies to domestic utilities and the county’s local use tax)

Reducing taxes

The localities listed below are discontinuing or expiring the following taxes:

  • Clinton: expiring its 0.5% city capital improvements sales tax (also applies to sales of domestic utilities) and the 0.25% city storm water/local parks sales tax (both changes apply to the city’s local use tax)
  • Monett: rescinding the 0.25% city capital improvements sales tax but imposing a 0.5% city public mass transportation sales tax, so there is an overall rate increase of 0.25%

Increasing taxes

The following localities are imposing the following new taxes:

  • Campbell: 0.5% city public mass transportation sales tax and a 0.5% city capital improvements sales tax, for a total rate increase of 1%
  • Fair Play: 0.5% city public mass transportation sales tax and a 0.5% city capital improvements sales tax (both also apply to sales of domestic utilities), for a total tax rate increase of 1%
  • Florissant: 0.25% city miscellaneous sales tax
  • Marshall: 0.5% city additional sales tax (also applies to the city’s local use tax)
  • Mayview: 1% city sales tax
  • Miner: 0.5% city capital improvements sales tax on domestic utilities.
  • Monett: 0.5% city public mass transportation sales tax; however the 0.25% city capital improvements sales tax is rescinded, so there is a total rate increase of 0.25%
  • Richmond Heights: 1.5% local option use tax (same as city’s sales tax rate)
  • Sikeston: 0.5% city capital improvements sales tax
  • Wayne County: local option use tax of 1.5% (same rate as the county’s sales tax)

Special district rate changes

  • 10100 Watson Road Community Improvement District is imposing a 1% district sales and use tax
  • 1831/2000 Sidney Street Transportation Development District is imposing a 1% district sales tax (includes a portion of the city of St. Louis and fully overlapped by the 1831/2000 Sidney Street Community Improvement District)
  • Branson/Lakes Area Tourism Community Enhancement District is extending the 1% district sales tax
  • Business Loop Community Improvement District is imposing a 0.5% district sales and use tax (includes a portion of the city of Columbia)
  • Hilltop Village Center Community Improvement District is imposing a 1% district sales and use tax (includes a portion of the city of Eureka)
  • Mid Rivers Commons Community Improvement District is rescinding its 1% district sales and use tax (includes a portion of the city of Cottleville)
  • Monett Marketplace Community Improvement District is imposing a 1% district sales tax (includes a portion of the city of Monett in Barry County)
  • Noland Fashion Square Community Improvement District is imposing a 1% district sales and use tax (includes a portion of the city of Independence in Jackson County)
  • Ritter Plaza Community Improvement District is imposing a 1% district sales and use tax (includes a portion of the city of Lee’s Summit in Jackson County)
  • St Peters Hotel Community Improvement District is imposing a 1% district sales and use tax (includes a portion of the city of St Peters)
  • Tuscany Village Project 1 Community Improvement District is imposing a 1% district sales and use tax (includes a portion of the city of St. Joseph)

Additional information, including local codes, is available at the Missouri Department of Revenue.


Many local sales and use tax rate changes will take effect in Missouri on January 1, 2016.

County rate changes

  • Benton County is extending the ½% county capital improvements sales tax (also applies to sales of domestic utilities and the county’s local use tax).
  • Crawford County is extending the ½% county capital improvements sales tax.
  • Holt County is imposing a ½% county additional sales and use tax.
  • Saline County is expiring the ¼% county capital improvements sales tax (also applies to sales of domestic utilities and the county’s local use tax).

City rate changes

  • Aurora is imposing a ½% city storm water / local parks sales tax (also applies to sales of domestic utilities and the county’s local use tax).
  • Cabool is extending the existing ½% city capital improvements sales tax (also applies to sales of domestic utilities).
  • Cameron is extending the existing 3/8% city capital improvements sales tax (also applies to sales of domestic utilities).
  • Cape Girardeau is extending the existing ½% city public mass transportation sales tax.
  • Carthage is increasing the existing 3/16% city storm water / local parks sales tax to ½%.
  • Chillicothe is imposing a local option use tax of 2¼% (same as sales tax rate).
  • Columbia is extending the existing ¼% capital improvements sales tax.
  • Kirksville is extending the existing ½% city public mass transportation sales and use tax.

Special jurisdictions

  • New Madrid County Ambulance District (includes all of unincorporated New Madrid County and all cities within New Madrid County) is increasing the existing ¼% district sales tax to ½%.
  • 2317 Belt CID (includes a portion of the City of St. Joseph) is imposing a 1% district sales tax.
  • 25 North Central CID (includes a portion of the City of Clayton) is imposing a 1% district sales and use tax.
  • Forsyth Associates CID (includes a portion of the City of St. Louis) is imposing a 1% district sales tax.
  • Kansas Battlefield CID (includes a portion of the City of Springfield) is rescinding the existing ½% district sales and use tax.
  • Liberty Commons CID, Liberty (fully overlaps the Liberty Commons Transportation Development District, Liberty) is imposing a 1% district sales and use tax.
  • Liberty Commons Transportation Development District, Liberty (fully overlapped by the Liberty Commons CID, Liberty) is imposing a 1% district sales tax.
  • SCZ Development District Inc CID (includes a portion of the Hannibal in Marion County) is imposing a 1% district sales tax.
  • Tiffany Landing CID (includes a portion of the Kansas City in Platte County) is imposing a 1% district sales and use tax.
  • West Pearce CID (includes a portion of the Wentzville) is imposing a ½% district sales and use tax.
  • Kansas City, Missouri District 1 Port Improvement District (includes a portion of Kansas City, Jackson County and partially overlaps the Kansas City Downtown Streetcar TDD) is imposing a 1% district sales and use tax.
  • Kansas City, Missouri District 2 Port Improvement District (includes a portion of Kansas City, Jackson County) is imposing a 1% district sales and use tax.
  • Bridgeton NWP TDD (includes a portion of Bridgeton and fully overlaps the Bridgeton NWP CID) is imposing a 1% district sales tax.
  • 1-49 and 275th TDD (includes a portion of unincorporated Cass County) is imposing a 1% district sales tax.
  • Lormill Heights TDD (includes a portion of unincorporated St. Louis County) is imposing a 1% district sales tax.

For additional information, including reporting codes, all affected local tax jurisdictions, and rates for sales, use, food, domestic utilities and the manufacturing exemption, please see the Missouri Department of Revenue, January 2016 Sales/Use Tax Changes. It’s a doozy of a document.


Missouri likes it big. The Gateway Arch is a very big arch. The billion gallon lake that was once Bonne Terre Mine is a very big subterranean lake. The world’s largest ball of twine—also very big, also in Missouri. You get the idea.

It stands to reason that when the Missouri Department of Revenue announces local sales and use tax rate changes, the list is often very big. No puny one change announcements here.

So take a BIG deep breath. The following county sales and use tax changes take effect October 1, 2015:

  • Christian County: the existing ¼% county law enforcement sales tax is extended and broadened to sales of domestic utilities.
  • Dent County: new ¼% county capital improvements sales tax.
    • Salem: new 3/8% city storm water/local parks sales tax.
  • Henry County: new 45/100% (that’s right) county sales tax for E-911 emergency services (also applies to sales of domestic utilities and the county local use tax).
  • Laclede County: new 3/16% county law enforcement and E-911 sales tax.
  • Madison County: the existing ½% county capital improvements sales tax is extended.
  • Maries County: the existing 1/16 % county law enforcement tax (also applies to sales of domestic utilities and the county local use tax) is extended.
  • New Madrid County: new ½% county transportation infrastructure sales tax (also applies to sales of domestic utilities).
  • Pettis County: the existing ½% county sales tax (also applies to sales of domestic utilities and the county local use tax) is extended.
    • La Monte: the existing 1% city additional sales tax is extended.
    • Sedalia: new local option use tax at the same rate as the city sales tax (2 3/8%).

The following city sales and use tax changes take effect October 1, 2015:

  • Bertrand: new ½% city public mass transportation sales tax.
  • Bethany: new ½% city public mass transportation sales tax.
  • Boonville: the existing ½% city capital improvements sales tax is extended.
  • Concordia: new ¼% city capital improvements sales tax.
  • Country Club Hills: new ¼% city miscellaneous sales tax.
  • Country Club Village: new ½% city additional sales tax.
  • Crystal City: new ½% city additional sales tax.
  • Fair Play: the existing ½% city public mass transportation sales tax and the ½% city capital improvements tax are expiring (also applies to sales of domestic utilities).
  • Galena: new ½% city capital improvements sales tax (also applies to sales of domestic utilities).
  • Hazelwood: new ¼% city miscellaneous sales tax (also applies to the city local use tax).
  • Kirkwood: new ¼% city fire protection sales tax (also applies to the city local use tax).
    • Manchester Lindberg Southeast Community Improvement District (which includes a portion of the city of Kirkwood): new ½% district sales and use tax.
  • Miner: new ¼% city fire protection sales tax (also applies to city local use tax).
  • Pleasant Valley: the existing ½% city storm water/local parks sales tax is expiring and there is a new and ½% city capital improvements sales tax. The total tax rate therefore remains the same.
  • Rolla: new ¼% city storm water/local parks sales tax.
  • St. John: new ¼% city miscellaneous sales tax.
  • Stanberry: new ½% city sales tax.
  • Tipton: new ½% city public mass transportation sales tax.
  • Wheatland is extending the ½% city capital improvements sales tax (also applies to sales of domestic utilities).

Special district tax changes, October 1, 2015:

  • South Barry County Ambulance District: new ½% district sales tax.
  • Tri-County Ambulance District: new ½% district sales tax.
  • Valle Ambulance District: new ½% district sales tax.
  • Hillsboro Fire Protection District: new ½% district sales tax.
  • 3 Trails Village Community Improvement District: rescinding the ½% district sales and use tax.
  • Ellisville Marketplace Community Improvement District: new 1% district sales and use tax.
  • Hope Valley Community Improvement District: new 1% sales and use tax.
  • Manchester Lindbergh Southeast Community Improvement District: new ½% district sales and use tax.
    • Kirkwood: new ¼% city fire protection sales and use tax.
  • Market at McKnight Community Improvement District: new 1% district sales and use tax.
  • Hillsboro Fire Protection District: new ½% district sales tax.
    • Valle Ambulance District: new ½% district sales tax.

Additional nitty gritty details are available through the Missouri Department of Revenue. You can dive deeper in, or you can implement an automated sales tax solution. You decide.


Many local sales and use tax rate changes will take effect in Missouri on July 1, 2015.

County changes

Atchison County is extending the ¼% county capital improvements sales and use tax. The change affects the following localities:

  • Atchison County
  • Fairfax
  • Langdon
  • Phelps City
  • Rock Port
  • Tarkio
  • Watson
  • Westboro

Cape Girardeau County is imposing a local option use tax in addition to the existing local county sales tax. Both are 1%. The change impacts the following localities:

  • Cape Girardeau County
  • Allenville
  • Appleton
  • Burfordville
  • Cape Girardeau
  • Cape Girardeau Downtown CID
  • Cape Girardeau Town Plaza CID
  • Daisy
  • Delta
  • Dutchtown
  • Friedheim
  • Fruitland
  • Gordonville
  • Jackson
  • Millersville
  • New Wells
  • Oak Ridge
  • Old Appleton
  • Pocahontas
  • Scott City
  • Shawneetown
  • Whitewater

Holt County is eliminating its ½% county sales and use tax, impacting the following localties:

  • Holt County
  • Bigelow
  • Big Lake (Village)
  • Corning
  • Craig
  • Forest City
  • Fortescue
  • Maitland
  • Mound City
  • New Point
  • Oregon

Lawrence County is decreasing its county sales and use tax from ½% to 1/8%, impacting the following localties:

  • Lawrence County
  • Aurora
  • Bowers Mill
  • Freistatt
  • Halltown
  • Hoberg
  • Marionville
  • Miller
  • Monette
  • Mount Vernon
  • Pierce City
  • Round Grove
  • Stott’s City
  • Verona

Washington County is extending the existing ½% county sales tax for E-911 to sales of domestic utilities. Only domestic utility rates in the following are increasing:

  • Washington County
  • Washington County Bourbon Fired Protection District
  • Washington County Sullivan Fire Protection District
  • Belgrade
  • Cadet
  • Caledonia
  • Courtois
  • Irondale
  • Mineral Point
  • Old Mines
  • Potosi
  • Richwoods
  • Tiff

City changes

  • Buffalo is eliminating the ½% city capital improvements sales tax.
  • California (Missouri) is imposing a local option use tax of 1 ½% (same as city sales tax rate).
  • Concordia is expiring the ¼% city capital improvements sales tax, which also applies to sales of domestic utilities.
  • Ferrelview will extend the 1% city sales tax to sales of domestic utility rates.
  • Hannibal will impose a local option use tax of 2 ¼%, same as the city sales tax.
  • Houston (Missouri) will extend the current ¼% city public mass transportation sales tax.
  • Joseph is imposing a local option use tax of 2 7/8% same as the city sales tax. This also impacts the city’s various community improvement districts.

Community Improvement District changes

There are numerous community improvement district changes. Please see the Missouri Department of Revenue for these and additional sales tax rate change and use tax rate change information – including local food tax rates, domestic utility rates, and manufacturing exemption rates.


Many local sales and use tax rate changes will take effect in Missouri on April 1, 2015.

The following localities will impose new taxes:

  • Brookfield: 0.5% city storm water/local parks sales and use tax.
  • La Plata: will impose the existing 0.4% city capital improvements sales tax on sales of domestic utilities. The change only affects the domestic utility rate.
  • Liberty: 0.375% city economic development sales tax.
  • Marshfield: 0.5% city storm water/local parks sales tax.
  • Portageville: 0.5% city capital improvement sales tax.
  • Princeton: 0.5% city public mass transportation sales tax.
  • Ralls County: 0.5% county sales and use tax.
  • Francois County: 0.375% county sales tax for E-911.
    • Park Hills: 0.25% city fire protection sales tax.
  • Wright County: 0.375% county sales tax for E-911 and sales of domestic utilities.

The localities below will extend the following existing taxes:

  • Albany: 0.5% city capital improvements sales tax.
  • Cuba: 0.5% city capital improvements sales tax.
  • Springfield: 0.75% city public safety sales and use tax.
  • Sullivan County: 0.5% county capital improvements sales and use tax; also applies to sales of domestic utilities.

Community Improvement District (CID) changes:

  • Aide/St. Charles Rock Road CID will impose a 1% district sales and use tax. The CID includes a portion of the city of St Ann and a portion of the city of St Ann (T2).
  • Bridgeton NWP CID will impose a 1% district sales and use tax. The CID includes a portion of the city of Bridgeton but no unincorporated areas.
  • Deerbrook Marketplace CID will impose a 1% district sales and use tax. The CID includes a portion of the city of Ozark but no unincorporated areas.
  • Downtown Lee’s Summit CID will impose a 1% district sales and use tax. The CID includes a portion of the city of Lee’s Summit in Jackson County but no unincorporated areas.
  • South Highway 67 CID will impose a 1% district sales tax. The CID includes a portion of unincorporated Butler County.
  • Hampton/Berthold Transportation Development District will impose a 1% district sales tax. The district includes a portion of the city of St. Louis and is fully overlapped by the Hampton/Berthold CID. There are no unincorporated areas in this CID.
  • Harry Truman Drive Truman Drive Transportation Development District will impose a 0.5% district sales tax. This district includes a portion of the city of Grandview but no unincorporated areas.
  • Louis Food Hub Transportation Development District will impose a 1% district sales tax. The district includes a portion of the City of St. Louis and is fully overlapped by the Georgian Square CID. There are no unincorporated areas in this district.

Missouri local use tax rates tend to be a fraction of the local sales tax rates. In addition, there are different rates for food and domestic utilities, and there are special rates for a manufacturing  exemption. For example, in April 2015, St. Francois County will have the following rates:

  • Sales tax: 6.350%
  • Use tax: 4.225%
  • Food tax: 3.350%
  • Domestic utilities: 0.500%
  • Manufacturing exemption: 2.125%

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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