Missouri State Tax Rulings
Free plain-English summaries of state tax letter rulings and advisory opinions issued in Missouri, with full citations and the original source on every page.
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Does a city have to charge sales tax on concessions and other items it sells at its Aquatics Center, Community Center, parks, and Parks and Recreation Department events?
No. Because the city owns and operates the Aquatics Center, Community Center, and parks, and every dollar of proceeds benefits the municipality itself (with no revenue-sharing with any private party),…
Does a city have to charge sales tax on concessions, sunscreen, swim diapers, and goggles it sells at its municipal aquatics center and other Parks and Recreation events?
No. Because the aquatics center and its sponsored events are a place of amusement or recreation owned and operated by the municipality, and all proceeds benefit the city's Parks and Recreation Departm…
Does a city have to collect sales tax on concessions it sells at its own city parks through its parks and recreation department, when all the proceeds benefit the city?
No. Missouri exempts fees and charges at municipally-owned places of amusement, entertainment, or recreation when all proceeds benefit the municipality, and the Department ruled this exemption extends…
As an out-of-state ticket broker who buys and resells tickets to Missouri events, do I have to collect and remit Missouri sales or use tax on those resales?
No. Because the broker buys tickets in arm's-length transactions for fair market value from venues that already collect and remit sales tax on the initial sale, the broker's later resale of those same…
Does a city owe sales tax on concessions at its aquatics center and merchandise sales at its municipal golf course?
No. Because the city owns and operates the aquatics center, Parks and Recreation events, and municipal golf course, and every dollar of proceeds benefits the city itself with no revenue-sharing agreem…
Does a sports complex owe sales tax on rental fees it charges teams to use the fields, on top of spectator admission?
Yes. Fees a baseball field complex charges to teams and organizations for practices, games, and events are taxable in the same way as spectator admission fees, because both are fees paid to a place of…
Does a political subdivision that runs riverboat excursion tours have to charge Missouri sales tax on its ticket prices, and on its onboard food and souvenir sales?
IT DEPENDS ON WHAT'S BEING SOLD: The Applicant's ticket fees and charges for riverboat tours, cruises, and charters are NOT taxable, because Section 144.030.2(17), RSMo, exempts admission fees to a pl…
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These are official tax letter rulings and advisory opinions issued by Missouri's revenue authority in response to questions from specific taxpayers about how the tax law applies to their facts. A ruling is binding on the department only for the taxpayer who requested it and cannot be relied on by anyone else, but it is strong evidence of how the state reads the law. Every ruling above has a plain-English question and short answer, plus a link to the full original source.