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)

Additionally, state sales tax exemptions authorized by statute, are applicable to transportation development district sales tax. The same sales tax permit, and exemption certificates required by sections 144.010 to 144.525, RSMo, for the administration and collection of the state sales tax satisfies the requirements of transportation development districts.

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

If you have any questions, please contact us: