Statute List of Current Taxable Services in Missouri
144.020.1(2) Imposes a tax on the amount paid for admission and seating accommodations, or fees paid to, or in any place of amusement, entertainment or recreation, games and athletic events.
144.020.1(3) Imposes a tax on the basic rate paid or charged on the sale of utilities, including electricity or electrical current, water and gas, natural or artificial. There is a specific exemption, 144.030.2 (23) that exempts the sale of utilities for domestic use.
144.032 This statute permits cities, counties and certain districts to impose their local tax on the sale of domestic utilities.
144.020.1(4) Imposes a tax on the basic rate paid or charged on sales of local and long distance telecommunications service through equipment of telecommunications subscribers. This includes the rental or lease of telecommunications equipment incidental to the service. Telecommunications service does not include Internet or interactive computer services.
144.020.1(5) Imposes a tax on the basic rate paid or charged for all sales of services for transmission of messages of telegraph companies.
144.020.1(6) Imposes a tax on sales or charges for all rooms, meals and drinks furnished at any hotel, motel, tavern, inn, restaurant, eating house, drugstore, dining car, tourist cabin, tourist camp or other places in which rooms, meals or drinks are regularly served to the public.
144.020.1(7) Imposes a tax on the amount charged for intrastate tickets by persons operating a railroad, sleeping car, dining car, express car, boat, airplane and buses and trucks licensed by the Division of Motor Carrier and Railroad Safety, engaged in the transportation of persons for hire.
12 CSR 10-103.600 Labor used to fabricate a product that will be sold at retail is subject to tax. A fabricator cannot separately state the labor and claim an exemption on that labor as the sale of a non-taxable service.

back to Business Tax FAQs