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: Agricultural
| Classification | Year Enacted | Bill | Statute | Description |
|---|---|---|---|---|
| Resale | 1963 | SB 4 | 144.020.1(8) | Sales of tangible personal property if a sales tax is imposed on the amount paid or charged for the rental or lease of tangible personal property. |
| Resale | 1996 | HB 1237 | 144.011.1(11) | The purchase by persons operating hotels, motels or other transient accommodation establishments, of items of a nonreusable nature which are furnished to the guests in the guests' rooms of such establishments and such items are included in the charge made for such accommodations. Such items shall include, but not be limited to, soap, shampoo, tissue and other toiletries and food or confectionery items offered to the guests without charge. |
| Resale | 1998 | SB 936 | 144.010.1(14) | Added definition of the term "Product which is intended to be sold ultimately for final use or consumption" as meaning tangible personal property, or any service that is subject to state or local sales or use taxes, or any tax that is substantially equivalent thereto, in this state or any other state ("or any other state" expanded the meaning of the term which expands the associated exemptions). |
| Resale | 2010 | SB 928 | 144.018.1 | When a purchase of tangible personal property or service subject to tax is made for the purpose of resale, such purchase shall be either exempt or excluded under this chapter if the subsequent sale is: (1) Subject to a tax in this or any other state; (2) For resale; (3) Excluded from tax under this chapter; (4) Subject to tax but exempt under this chapter; or (5) Exempt from the sales tax laws of another state, if the subsequent sale is in such other state. The purchase of tangible personal property by a taxpayer is not for resale if it is used or consumed by the taxpayer in providing a service on which tax is not imposed by section 144.020.1, except purchases made in fulfillment of any obligation under a defense contract with the United States government. |
| Resale | 2022 | SB 745 | 144.011.1(12) | The purchase by persons operating hotels, motels, or other transient accommodation establishments of electricity, electrical current, water, and gas, whether natural or artificial, which are used to heat, cool, or provide water or power to the guests' accommodations of such establishments, including sleeping rooms, meeting and banquet rooms, and any other customer space rented by guests, and which are included in the charge made for such accommodations. Any person required to remit sales tax on such purchases prior to August 28, 2022, shall be entitled to a refund on such taxes remitted. |