Missouri Sales Tax Rates
Although the standard sales tax rate is 4.225%, a special use tax rate of 4% is levied on the sale of automobiles, trailers, boats, and outboard motors.The tax rate in local administrative zones, however, is more than the standard average. This could be attributed to the fact that local authorities in charge of taxation in these zones, levy extra charges on sales.
The following table gives a demonstration of the tax rates of some of the administrative areas of Missouri:
| Municipality | County | Sales Tax Rate |
|---|---|---|
| Washington | Franklin | 6.975% |
| Clayton | St. Louis | 7.325% |
| Arnold | Jefferson | 6.975% |
| St. Louis City | St. Louis City | 7.616% |
| Troy | Lincoln | 7.475% |
| Warrenton | Warren | 7.875% |
| St. Charles | St. Charles | 7.325% |
Missouri Sales Tax Exemptions
The following categories are exempted from sales taxes in Missouri:- Machinery and equipment employed to build a new, or expand an already existing manufacturing facility, provided only if they are used directly to manufacture a product, which would ultimately be sold.
- Replacement of machinery and equipment used directly to create a product, which is supposed to be sold, provided only if their acquisition has been called in, due to change in design or product, as opposed to obsolescence.
- Machinery, equipment, and tools that aid in subsiding air pollution, provided only if a company has the relevant state governmental agency certification confirming that the equipment is pollution control equipment.
