TAX & LICENSE / STATE TAX SYSTEM

Missouri Personal Income Tax
Residents of Missouri who have an adjusted gross income of $1,200 or more are required to file a personal income tax form by April 15. Personal income tax is imposed at a rate of 1.5 percent on the first $1,000 of taxable income and increases at a rate of .5 percent for every $1,000 increment up to $9,000. The tax rate is 6 percent on Missouri taxable income exceeding $9,000. The state provides tax tables for exact calculations based on allowable credits and standard deductions. For more information or answers to specific questions, contact:

Personal Income Tax
Department of Revenue
Division of Taxation & Collection
Information 573-751-3505
Form Orders 800-877-6881
Forms 800-877-6881
https://dor.mo.gov/personal/individual

Tax Assistance Center
https://dor.mo.gov/tax_assistance_office.php

New Resident Tax Information
https://dor.mo.gov/new2mo.php

Sales & Use Tax
Missouri adds a state sales tax of 4.225 percent to the purchase price of tangible personal property and enumerated services excluding the retail sales of food. Cities, counties and certain districts may also impose local sales taxes as well, so the amount of tax sellers collect from the purchaser depends on the combined state and local rate at the location of the seller. Use taxes are similar in rate but they are the responsibility of the individual taxpayer and apply to purchases of good outside of Missouri such as catalog or Internet sales that were not previously taxed and will be “used” in Missouri. For more information or answers to specific questions, contact:

Sales/Use Taxes
Department of Revenue
Information 573-751-2836
https://dor.mo.gov/business/sales

Miscellaneous Taxes
Missouri imposes a number of miscellaneous taxes that include cigarettes, tobacco, motor fuel, and estate taxes. For further information on the taxation system in Missouri or answers to specific questions, contact:

Missouri Department of Revenue
Division of Taxation & Collection
General Info 816-889-2944
Estate Tax 573-751-4768
www.dor.mo.gov

Federal Income Tax Information

Internal Revenue Service
Information 800-829-1040
Forms Line 800-829-3676
Tele-tax 800-829-4477
www.irs.gov

Personal Property Tax
The State Tax Commission oversees Missouri’s property tax system, offering assistance to county assessors and hearing appeals from taxpayers who disagree with the value or classification placed on their property. Property taxes are based on the assessed value of their taxable property, as established by the local assessor and the total of the tax rates that have been set by the several governing bodies of local governments where the property is located. It also includes a state tax rate of $.03 per $100 valuation. For specific information about property tax in your area, contact your municipal and county assessors.

Assessor Contacts

City of St. Louis
1200 Market
St. Louis 314-622-5524
https://www.stlouis-mo.gov/government/departments/assessor

Franklin County
8 North Church Street
Union 636-583-6348
www.franklinmo.org

Jefferson County
729 Maple Street
Hillsboro 636-797-5466
http://www.jeffcomo.org/Assessor.aspx?nodeID=Assessor

Lincoln County
201 Main Street
Troy 636-528-6300

St. Charles County
201 N. Second Street
St. Charles 636-949-7425
www.sccmo.org/Home

St. Louis County
41 South Central Avenue
Clayton 314-615-2555
https://stlouisco.com/YourGovernment/Revenue/CollectionDivision

Warren County
105 South Market Street
Warrenton 636-456-8885