Taxpayer Information

Transportation development districts (TDD) are separate political subdivisions authorized under Chapter 238 RSMo.

Transportation development district sales tax imposed under section 238.235, RSMo applies on to all retail sales made in the district which are subject to taxation pursuant to the provisions of sections 144.010 to 144.525, RSMo, except:

  • Motor vehicles
  • Trailers
  • Boats
  • Outboard motors
  • Electricity or electrical current
  • Water
  • Gas, natural or artificial
  • Telephone service (local or long distance)

Transportation development district sales tax imposed under section 238.236, RSMo applies to all retail sales made in the district which are subject to taxation pursuant to the provisions of sections 144.010 to 144.525, RSMo. A list of TDD’s with the corresponding rate and imposing statutes can be found at Sales/Use Tax under “Tax Rates Breakdown”.

For questions regarding the exemptions, email us at: salestaxexemptions@dor.mo.gov

If you have any questions, please contact us:

Missouri Department of Revenue
Taxation Division
PO Box 3380
Jefferson City, MO 65105-0358
Fax: 573-522-1160
Phone: 573-751-4876
Email: localgov@dor.mo.gov