Effective August 28, 2022, Section 144.011.1(12), RSMo., the purchase by persons operating hotels, motels, or other transient accommodation establishments of electricity, electrical current, water, natural or artificial gas, which are used to heat, cool, or provide water and power to the guests’ accommodations should not be subject to state and local sales taxes.

Hotel Utility Refund – Simplified Formula
This worksheet works off an exempt square footage of the facility and then determines a refund amount owed based upon a monthly occupancy percentage. Can be used for Water, Electricity or Gas.