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: Exemption & Exclusions

Complete List
Classification Year Enacted Bill Statute Description
Exemption & Exclusions 1939 HB 91 144.010 Creation of the sales tax exemption laws.
Exemption & Exclusions 1939 HB 91 144.010.1(2) Isolated or occasional sale of tangible personal property, service, substance, or thing, by a person not engaged in such business does not constitute engaging in business, within the meaning of this article. [1977 SB 367 limits to annual sales of $3,000 or less.]
Exemption & Exclusions 1939 HB 91 144.010.1(8) Sales by the Missouri Department of Transportation. [State Highway Department excluded from the definition of "person" for purposes of sales tax law.]
Exemption & Exclusions 1939 HB 91 144.030 Creation of the sales tax exemption laws.
Exemption & Exclusions 1939 HB 91 144.030.1 Sales in commerce between Missouri and any other state or foreign country.
Exemption & Exclusions 1939 HB 91 144.030.1 Sales prohibited from taxing under the Constitution or laws of the United States of America or Missouri Constitution.
Exemption & Exclusions 1939 HB 91 144.030.2(1) Motor fuel subject to an excise or sales tax under another law of Missouri.
Exemption & Exclusions 1939 p. 1457 262.250 All state fair entry fees.
Exemption & Exclusions 1961 SB 360 144.030.2(10) Pumping machinery and equipment used to propel products delivered by pipelines, engaged as common carriers.
Exemption & Exclusions 1961 SB 360 144.030.2(9) The rental of films, records, or any type of sound or picture transcriptions [1988 SB 709 limited exemption by adding "for public commercial display" after "transcriptions."]
Exemption & Exclusions 1967 SB 19 144.030.2(16) Tangible personal property purchased by a rural water district.
Exemption & Exclusions 1973 HB 46 144.011.1(9) Reusable containers used in connection with the sale of tangible personal property contained therein for which a deposit is required and refunded on return.
Exemption & Exclusions 1977 SB 367 144.010.1(10) Excludes sales of computer printouts, computer output on microfilm or microfiche to a purchaser to enable the purchaser to obtain for his or her own use the desired information contained in such computer printouts.
Exemption & Exclusions 1977 SB 367 144.010.1(10) Excludes sales of computer-assisted photo compositions.
Exemption & Exclusions 1977 SB 367 144.010.1(2) Added exclusion to definition of business that sales of tangible personal property in the course of a partial or complete liquidation of a household, farm, or nonbusiness enterprise are excluded from sales tax.
Exemption & Exclusions 1979 SB 218 144.011.1(10) The purchase by persons operating eating or food service establishments, of items of a nonreusable nature which are furnished to the customers of such establishments with or in conjunction with the retail sales of their food or beverage. Such items shall include, but not be limited to, wrapping or packaging materials and nonreusable paper, wood, plastic and aluminum articles such as containers, trays, napkins, dishes, silverware, cups, bags, boxes, straws, sticks and toothpicks.
Exemption & Exclusions 1979 SB 218 144.011.1(9) The transfer of reusable containers used in connection with the sale of tangible personal property contained therein for which a deposit is required and refunded on return.
Exemption & Exclusions 1979 SB 218 144.030.2(23) All sales of metered water service, electricity, electrical current, natural, artificial or propane gas, wood, coal or home heating oil for domestic use and in any city not within a county, all sales of metered or unmetered water service for domestic use. Local sales tax can be reimposed under section 144.032.
Exemption & Exclusions 1979 SB 218 144.030.2(24) All sales of handicraft items made by the seller or the seller's spouse if the seller or the seller's spouse is at least sixty-five years of age, and if the total gross proceeds from such sales do not constitute a majority of the annual gross income of the seller.
Exemption & Exclusions 1979 SB 218 144.030.2(25) All excise taxes, collected on sales at retail, imposed by Sections 4041, 4061, 4071, 4081, 4091, 4161, 4181, 4251, 4261 and 4271 of Title 26, United States Code.
Exemption & Exclusions 1982 SB 475 144.034 All sales of advertising by legal newspapers, advertising agencies, broadcast stations, and standardized outdoor billboard advertising are sales of nontaxable services.
Exemption & Exclusions 1985 SB 152 144.011.1(12) Excludes from sale tax: The transfer of a manufactured home other than: (a) A transfer which involves the delivery of the document known as the "Manufacturer's Statement of Origin" to a person other than a manufactured home dealer, as defined in section 700.010, RSMo, for purposes of allowing such person to obtain a title to the manufactured home from the department of revenue of this state or the appropriate agency or officer of any other state; (b) A transfer which involves the delivery of a "Repossessed Title" to a resident of this state if the tax imposed by sections 144.010 to 144.525 was not paid on the transfer of the manufactured home described in paragraph (a) of this subdivision.
Exemption & Exclusions 1986 SB 437 144.030.2(17) All amounts paid for admission to museums, zoos and planetariums owned or operated by a municipality or other political subdivision where all the proceeds derived therefrom benefit the municipality or other political subdivision and do not inure to any private person, firm, or corporation.
Exemption & Exclusions 1986 HB 957 144.037 All sales at retail made through the use of federal food stamp coupons.
Exemption & Exclusions 1986 HB 957 144.038 All sales at retail for which federal government coupons or vouchers under the supplemental feeding for women, infants and children program are used as payment.
Exemption & Exclusions 1986 SB 461 313.085 All sales of bingo supplies, equipment or cards, including pull-tab cards, to any organization duly licensed to conduct bingo pursuant to sections 313.005 to 313.085.
Exemption & Exclusions 1988 HB 1400 144.012 Reduces the amount subject to sales tax on vending machine sales to 135% of the net cost of the property vended during the reporting period.
Exemption & Exclusions 1988 HB 957 144.039 All purchases of all tangible personal property made by, or on behalf of, a state senator or state representative if such purchases are made from funds in such state senator's or state representative's state expense account.
Exemption & Exclusions 1988 HB 957 144.062 All sales of tangible personal property and materials for the purpose of constructing, repairing or remodeling facilities for: (1) A county, other political subdivision or instrumentality thereof exempt from taxation under subdivision (10) of section 39 of article III of the Constitution of Missouri; (2) An organization sales to which are exempt from taxation under the provisions of subdivision (19) of subsection 2 of section 144.030; (3) Any institution of higher education supported by public funds or any private not-for-profit institution of higher education, exempt from taxation under subdivision (20) of subsection 2 of section 144.030; or (4) Any private not-for-profit elementary or secondary school exempt from taxation under subdivision (22) of subsection 2 of section 144.030.
Exemption & Exclusions 1990 HB 1315 209.255 Telephone surcharges imposed to recoup the costs of deaf relay services and distribution programs.
Exemption & Exclusions 1991 HB 39 144.030.2(28) All sales made to an interstate compact agency created pursuant to sections 70.370 to 70.441, RSMo, (Bi-State Development Agency) and sections 238.010 to 238.100, RSMo, (Kansas City Area Transportations Authority) in the exercise of the functions and activities of such agencies as provided pursuant to compacts.
Exemption & Exclusions 1994 SB 477 144.030.2(23) Adds to domestic use utility exemption all purchases of utility service through a single or master meter for residential apartments or condominiums, including service for common areas and facilities and vacant units.
Exemption & Exclusions 1994 SB 477 144.044 Exempts 40 percent of the purchase price of a new manufactured home.
Exemption & Exclusions 1994 SB 477 144.062.2 Adds to exemption all sales of tangible personal property and materials used or consumed in constructing, repairing or remodeling facilities for: (1) A county, other political subdivision or instrumentality thereof exempt from taxation under subdivision (10) of section 39 of article III of the Constitution of Missouri; (2) An organization sales to which are exempt from taxation under the provisions of subdivision (19) of subsection 2 of section 144.030; (3) Any institution of higher education supported by public funds or any private not-for-profit institution of higher education, exempt from taxation under subdivision (20) of subsection 2 of section 144.030; or (4) Any private not-for-profit elementary or secondary school exempt from taxation under subdivision (22) of subsection 2 of section 144.030.
Exemption & Exclusions 1994 SB 692 262.250 Exempts from tax any entry fee or charge authorized by the State Fair Commission.
Exemption & Exclusions 1994 SB 740 313.821 Exempts from tax any state or local admission fees imposed upon excursion gambling boat operators that are collected from each passenger boarding such excursion gambling boat.
Exemption & Exclusions 1995 HB 414 144.030.2(28) Computers, computer software, and computer security systems purchased for use by architectural, engineering or accounting firms headquartered in this state. For the purposes of this subdivision, "headquartered in this state" means the office for the administrative management of at least four integrated facilities operated by the taxpayer is located in the state of Missouri. [1997 HB 491 removed accounting firms.]
Exemption & Exclusions 1995 SB 374 144.045 Exempts as nontaxable services charges for court transcripts, depositions, compressed transcripts, exhibits, computer disks containing any such item, or copies of any such item which are prepared by a court reporter.
Exemption & Exclusions 1996 HB 1466 144.030.2(17) Admission charges to "fairs" added to exemption.
Exemption & Exclusions 1996 HB 1237 144.030.2(21) All admission charges and entry fees to the Missouri state fair or any fair conducted by a county agricultural and mechanical society organized and operated pursuant to sections 262.290 to 262.530, RSMo.
Exemption & Exclusions 1996 HB 1466 144.030.2(30) Barges which are to be used primarily in the transportation of property or cargo on interstate waterways.
Exemption & Exclusions 1998 SB 627 144.020.1(4) Excluded any amounts paid for access to the Internet or interactive computer services. [SB 627 added definition of telecommunications service under Section 144.010.]
Exemption & Exclusions 1998 SB 936 144.030.2(35) Feed which is developed for and used in the feeding of pets owned by a commercial breeder when such sales are made to a commercial breeder, as defined in section 273.325, RSMo, and licensed pursuant to sections 273.325 to 273.357, RSMo.
Exemption & Exclusions 1999 HB 516 144.518 Machines or parts for vending machines used in a commercial, coin operated amusement business and vending machines used in a commercial vending business where sales tax is paid on the gross receipts derived from the use of commercial, coin-operated amusement machines. [2007 SB 30 exempts from tax all gross receipts for the temporary use of coin operated amusement devices.]
Exemption & Exclusions 1999 HB 139 144.811 Any equipment purchased by a federally licensed commercial or public broadcast station when such equipment purchase is made as a result of federal mandate and the technological change that results.
Exemption & Exclusions 2000 SB 896 144.815 Bullion and investment coins.
Exemption & Exclusions 2003 SB 11 144.817 Tangible personal property that is donated to the State of Missouri without charge within one year of purchase.
Exemption & Exclusions 2005 SB 68 144.030.2(38) Sales of tickets to any collegiate athletic championship event that is held in a facility owned or operated by a governmental authority or commission, a quasi governmental agency, a state university or college or by the state or any political subdivision thereof, including a municipality, and that is played on a neutral site and may reasonably be played at a site located outside the state of Missouri
Exemption & Exclusions 2007 SB 22 144.030.2(39) All purchases made by a sports complex authority created under section 64.920, RSMo.
Exemption & Exclusions 2007 SB 30 144.054.3 All sales and purchases of tangible personal property, utilities, services, or any other transaction when such sales are made to or purchases are made by a contractor for use in fulfillment of any obligation under a defense contract with the United States government.
Exemption & Exclusions 2007 SB 30 144.054.3 All sales and leases of tangible personal property by any county, city, incorporated town, or village, provided such sale or lease is authorized under chapter 100, RSMo, and such transaction is certified for sales tax exemption by the department of economic development.
Exemption & Exclusions 2007 SB 22 144.062 Added any authority exempt from taxation under section 144.030.2(39) and the department of transportation or the state highways and transportation commission to the pass-through exemption.
Exemption & Exclusions 2007 SB 30 144.518 All gross receipts for the temporary use of coin operated amusement devices.
Exemption & Exclusions 2008 HB 2058 144.057 All tangible personal property included on the United States munitions list, as provided in 22 CFR 121.1, sold to or purchased by any foreign government or agency or instrumentality of such foreign government which is used for a governmental purpose.
Exemption & Exclusions 2009 HB 683 144.054.4 All sales and purchases of tangible personal property, utilities, services, or any other transaction that would otherwise be subject to the state or local sales or use tax when such sales are made to or purchases are made by a private partner for use in completing a project under sections 227.600 to 227.669, RSMo. (Missouri Public Private Partnerships Transportation Act)
Exemption & Exclusions 2010 HB 1442 144.030.2(39) All purchases by a sports complex authority created under section 64.920, and all sales of utilities by such authority at the authority's cost that are consumed in connection with the operation of a sports complex leased to a professional sports team.
Exemption & Exclusions 2010 SB 928 144.030.2(41) Exempts sales of sporting clays, wobble, skeet, and trap targets to any shooting range or similar place of business for use in normal course of business.
Exemption & Exclusions 2010 SB 928 144.030.2(41) Exempts money received by a shooting range or similar place of business from patrons held by a shooting range or similar place of business for redistribution as the conclusion of the shooting event.
Exemption & Exclusions 2010 SB 0795 274.180 Cooperative Marketing Associations organized under Chapter 274 pays an annual fee of ten dollars only, in lieu of all franchise or license or corporation or other taxes, including state sales taxes, or taxes or charges upon reserves held by it for members.
Exemption & Exclusions 2013 SB 23 144.030.2(17) All amounts paid or charged for admission or participation or other fees paid by or other charges to individuals in or for any place of amusement, entertainment or recreation, games or athletic events owned or operated by a municipality or other political subdivision where all the proceeds derived therefrom benefit the municipality or other political subdivision and do not inure to any private person, firm, or corporation, provided, however, that a municipality or other political subdivision may enter into revenue-sharing agreements with private persons, firms, or corporations providing goods or services, including management services, in or for the place of amusement, entertainment or recreation, games or athletic events, and provided further that nothing in this subdivision shall exempt from tax any amounts retained by any private person, firm, or corporation under such revenue-sharing agreement;
Exemption & Exclusions 2015 SB 149 144.810 Creates state and local sales and use tax exemptions for data storage centers and allows municipalities to enter into loan agreements, or sell, lease, or mortgage municipal property for a technology business facility project.
Exemption & Exclusions 2016 SB 823 144.030.2(45) Creates a State and Local sales tax exemption for internet use or access.