Missouri Sales and Use Tax Exemptions and Exclusions From Tax

Generally, Missouri taxes all retail sales of tangible personal property and certain taxable services. However, there are a number of exemptions and exclusions from Missouri's sales and use tax laws. Although exemptions and exclusions both result in an item not being taxed, they operate differently.

Exemptions: Exemptions are specific provisions of law eliminating the tax due on an item ordinarily subject to tax. Exemptions represent a legislative decision that a taxable item should not be taxed in certain instances.

Exclusions: By contrast, exclusions concern items that are never subject to tax because they are outside the intended scope and authority of Missouri's sales and use tax laws.

Sales and Use Tax Exemptions and Exclusions Search










Classification Search: Resale

Complete List
Classification Year Enacted Bill Statute Description
Specialty 1996 SB 640 144.809 Any new or increase in any state or local sales or use tax rate, which tax or increase was not in effect on December 30, 1987, on the sale, storage, use or consumption of aviation jet fuel at or upon airports within the state of Missouri, which airports are recipients of federal grant funds, have submitted applications for or have been approved for federal grant funds, or which are otherwise eligible to apply for federal grant funds.
Specialty 1997 HB 491 144.014 Separate sales tax imposed on food at the rate of one percent (plus constitutional taxes of .225%). (Regular tax rate of four percent was previously imposed.) [Modified by 1999 HB 548.]
Specialty 1998 SB 936 144.517 Textbooks, as defined by section 170.051, RSMo, when such textbook is purchased by a student who possesses proof of current enrollment at any public or private university, college or other postsecondary institution of higher learning offering a course of study leading to a degree in the liberal arts, humanities or sciences or in a professional, vocational or technical field. This exemption shall not apply to any locally imposed sales or use tax. [1999 SB 33 narrowed exemption to apply only to Missouri schools and only books required or recommended for a class.]
Specialty 2003 SB 11 144.049 Clothing, school supplies, computer software and personal computers or computer peripheral devices during a three day period beginning at 12:01 a.m. on the first Friday in August. Certain dollar limits apply. (Back to School Holiday)
Specialty 2005 HB 186 144.044 Exempts 40 percent of the purchase price of a new modular unit as defined in section 700.010.
Specialty 2008 SB 1181 144.526 Energy star certified new appliances with a retail value of up to &1,500 pr appliance. (April 19 to April 25 each year) (Show Me Green Holiday)