Client Tip for August 2017: MISSOURI SALES AND USE TAX

 In Client Tips


Effective August 28, 2017, Missouri sales and use taxes no longer need to be charged on sales or paid on purchases for usual and customary delivery charges if they are separately stated on the invoice.

Mandatory gratuities which are charged in conjunction with providing food and beverages in a restaurant or banquet facility to a large party are still subject to sales tax.

Businesses who sell items to farmers, nonprofit agencies, manufacturers for equipment and parts used in manufacturing, and political subdivisions need to request a copy of an exemption certificate to substantiate they are exempt from sales tax. The exempt certificate should be retained for documentation upon audit by the Missouri Department of Revenue.

“Your Partner In Success”


“If we succeed, it will not be because of what we have,
it will be because of what we are; not because of
what we own, but, rather because of what we believe.”
Lyndon B. Johnson – 36th President of the United States from 1963 – 1969
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