Missouri: January 2013 Sales/Use Tax Rate Changes.

Missouri: January 2013 Sales/Use Tax Rate Changes.

The Missouri Department of Revenue has announced a number of sales and use tax rate changes, effective January 1, 2013.

It’s a substantial list, so grab a cup of coffee and get comfortable.

Adair County imposed a local option use tax at the same rate as the county sales tax. The local option use tax is now 1%.

The city of Kirksville (in Adair County) has imposed a local option use tax at the same rate as the city sales tax. The local option use tax is now two and one-fourth percent (2 1/4 %).

Buchanan County has extended the one-fourth percent (1/4%) capital improvements sales tax.

Clark County has extended the one-half percent (1/2%) capital improvements sales tax.

Cooper County has extended the one-half percent (1/2%) capital improvements sales tax, which also applies to sales of domestic utilities.

Harrison County has extended the one-half percent (1/2%) capital improvements sales tax, which also impacts the county’s local use tax.

Knox County has extended the one-half percent (1/2%) capital improvements sales tax, which also applies to sales of domestic utilities.

Lewis County has extended the three-eighths percent (3/8%) capital improvements sales tax and the three-eighths percent (3/8%) county sales tax. They both also apply to sales of domestic utilities and impact the county’s local use tax.

Saline County has imposed a local option use tax at the same rate as the county sales tax, one and five-eighths percent (1 5/8%).

The city of Butler has imposed a one-eighth percent (1/8%) fire protection sales tax.

Kansas City has imposed a one-half percent (1.2%) storm water/local parks sales tax, which also impacts the city’s local use tax.

The city of Kennett has imposed a one percent (1%) city sales tax and a one-half percent (1/2%) pubic mass transportation sales tax. The total sales tax rate increase is one and one-half percent (1 1/2%).

The city of Mexico has imposed a one-half percent (1/2%) storm water/local parks sales tax.

The city of Moberly has imposed a local option use tax of two and one-half percent (2 1/2%), the same rate as the city sales tax.

The city of New Cambria has imposed a local option use tax at the same rate as the city sale tax, or one percent (1%).

The city of Palmyra has imposed a local option use tax at the same rate as the city sales tax, or one and three-fourths percent (1 3/4%).

The city of St. Peters has increased its existing storm water/local parks sales tax to one-half percent (1/2%). Prior to January 1, 2013, it was one-tenth percent (1/10%).

The village of Shoal Creek Drive has imposed a one percent city sales tax (1%).

West Plains has extended its one-half percent (1/2) capital improvements sales tax, which also applies to sales of domestic utilities.

Willard allowed an existing one-half percent (1/2%) capital improvements sales tax to expire. In addition, it imposed a new one-half percent (1.2%) capital improvements sales tax, which also applies to sales of domestic utilities and the city local use tax. There is no sales tax rate change.

Cupples Station Building 9 CID imposed a one percent (1%) district sales and use tax. This district includes a portion of the city of St. Louis and no unincorporated areas.

OMH Woodson Terrace CID has imposed a one percent (1%) district sales and use tax. This district includes a portion of the city of Woodson Terrace and no unincorporated areas.

Ozark Bar-B-Que CID imposed a one percent (1%) district sales tax. This district includes a portion of unincorporated Camden County, and it is fully overlapped by the CAM-MO Ambulance District.

Park Pacific CID has imposed a one percent (1%) district sales and use tax. This district includes a portion of the city of St. Louis and no unincorporated areas.

2118 Chouteau TDD imposed a one percent (1%) district sales tax. This district includes a portion of the city of St. Louis and no unincorporated areas. It also fully overlaps the 2017 Chouteau CID.

Belton-Cass Regional TDD imposed a one percent (1%) district sales tax. This district includes a portion of the city of Belton and a portion of unincorporated Cass County. It also partially overlaps the Belton Town Centre TDD.

East-West Arterial TDD imposed a one-half percent (1.2%) district sales tax. This district includes a portion of the city of Springfield and a portion of unincorporated Greene County.

A complete list of areas impacted by these changes may be found at the Missouri DOR.

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