Missouri Sales Taxes

Missouri levies a statewide sales tax of 4.225% on the purchase of tangible personal property and enumerated services. A 4% special use tax is applied to the sale of motor vehicles, trailers, boats, and outboard motors. For more details, click here.

Local taxing jurisdictions may levy additional sales taxes. To access sales taxes rates in specific areas, click here.

2009 sales tax rates for selected Missouri communities are as follows:

Source: Missouri general merchandise sales tax rates - "Sales/Use Tax Rates Table" Missouri Department of Revenue, October 2009.

Note: Tax rates in these counties are reported based on a representative rate district selected within the county seat in a business district.

Sales tax exemptions include:

• Machinery and equipment used to establish a new facility or expand an existing manufacturing facility are tax exempt, provided such machinery/equipment is used directly to manufacture a product ultimately intended for sale.

• Replacement machinery and equipment used directly in manufacturing a product ultimately intended for sale are tax-exempt, provided their acquisition has been necessitated by reason of change in design or product, as opposed to obsolescence.

• Machinery, equipment and devices which abate air pollution may be acquired tax-exempt. To qualify for this exemption, a company need only have the appropriate state governmental agency certify the equipment is pollution control equipment.

• All materials and supplies used to install this tax-exempt machinery and equipment also may be purchased tax-exempt.

• Electricity consumed in the manufacturing process, provided the cost of the electricity exceeds 10% of total production costs. The cost of electrical energy consumed in the manufacturing process cannot be included in total production costs to qualify for the exemption. Electricity used for non-manufacturing purposes, such as heating and lighting, is taxable.

• Electricity or gas, whether national, artificial or propane, is tax-exempt when used in connection with basic steel making.

• Effective Aug. 28, 2007, energy, including electricity or natural gas, used in manufacturing, mining, compounding, processing or producing a product or used in research and development related to the items above may qualify for a new state sales tax exemption (referred to as Missouri Senate Bill 30).

• Anodes used in manufacturing or other types of production, with a useful life of less than one year.

• Certain property purchased by specific biotech, medical, and veterinary labs for use in research and experimentation activities is exempt from state and local sales and use tax.