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Submitted URL:
http://dor.mo.gov/taxation/business/tax-types/sales-use/exemptions.php
Effective URL:
https://dor.mo.gov/taxation/business/tax-types/sales-use/exemptions.php
Submission: On October 30 via api (October 30th 2023, 10:53:52 pm UTC) from US — Scanned from DE

Form analysis
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Text Content

XS SM MD LG
Missouri Department of Revenue
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MISSOURI SALES AND USE TAX EXEMPTIONS AND EXCLUSIONS FROM TAX

Home » Taxation » Business » Tax Types » Sales Use » Exemptions

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
 * Missouri Statute Reference
 * Keyword Search

Select a Classification:
All Agricultural Air Pollution Aircraft Business Transfers Common Carrier
Delivery Exemption & Exclusions Manufacturing Exemption Medical Motor Fuel Motor
Vehicles, Boats, Trailers Not for Profit Resale Specialty Water Pollution

Search
Missouri Revised Statute search:
All 144.010 144.011 144.012 144.014 144.018 144.020 144.025 144.027 144.030
144.034 144.037 144.038 144.039 144.043 144.044 144.045 144.046 144.047 144.049
144.053 144.054 144.057 144.062 144.063 144.070 144.071 144.517 144.518 144.526
144.527 144.805 144.807 144.809 144.810 144.811 144.815 144.817 209.255 262.250
274.180 301.684 306.016 313.085 313.821 620.103

Search
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Search
Classification Search

Missouri Statute Reference

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dor.mo.gov Open in urlscan Pro 2a02:e980:d3::15 Public Scan

Form analysis 4 forms found in the DOM

GET

GET

GET

POST //translate.googleapis.com/translate_voting?client=te

Text Content

dor.mo.gov Open in urlscan Pro
2a02:e980:d3::15 Public Scan

Form analysis
4 forms found in the DOM