State Tax Day - Current, S.8, Missouri—Sales and Use Tax: Local Tax Rate Changes Announced, (Dec 4, 2025)

The following local Missouri sales and use tax rate changes take effect January 1, 2026. Also, new rates are listed for each county, city, and special district affected by the rate changes.

County Changes

Caldwell County extends its existing 0.5% county capital improvements sales tax. This tax also applies to use tax.

Clark County imposes a 0.5% county-wide general sales tax. This tax also applies to the county's local use tax.

Holt County extends its existing 0.5% additional county general sales tax. This tax also applies to the county's local use tax.

Johnson County reduces its existing county general sales tax from 0.25% to 0.125%. This tax applies to the sales of domestic utilities and impacts the county's local use tax.

Livingston County imposes a 0.375% county emergency services sales tax. This tax also applies to the county's local use tax, but does not apply to the sale of domestic utilities.

Montgomery County extends its existing 0.5% additional county general sales tax. This tax also applies to the county's local use tax and the sale of domestic utilities.

Perry County extends its existing 0.375% additional county capital improvement sales tax. This tax also applies to the county's local use tax and the sale of domestic utilities.

Scotland County extends its existing 0.5% additional county capital improvement tax. This tax also applies to the county's local use tax, but does not apply to the sale of domestic utilities.

Stoddard County extends its existing 0.5% additional county capital improvement sales tax. This tax also applies to the county's local use tax.

City Changes

Altamont imposes a 1% city general sales tax. This tax also apples to the sale of domestic utilities, but does not apply to the county use tax.

Cabool extends an existing 0.50% city capital improvements sales tax. This tax also applies to the local use tax and the sale of domestic utilities.

Cape Girardeau extends an existing 0.5% city mass transportation sales tax. This tax also applies to the local use tax, but does not apply to the sale of domestic utilities.

Chillicothe extends its existing 0.5% city capital improvements sales tax. This tax also applies to the city's local use tax

Columbia extends its existing 0.25% city capital improvements sales tax. This tax also applies to the city's local use tax, but does not apply to the sale of domestic utilities.

Gerald imposes a 1% additional city general sales tax. This tax does not apply to the sale of domestic utilities or the city's local use tax. Also, Gerald expires an existing 1% additional city general sales tax. This tax does not apply to the sale of domestic utilities or the city's local use tax.

Hallsville imposes a 2.625% local use tax, which follows the total city sales tax rate.

Irondale imposes a 0.5% city capital improvement sales tax. This tax does not apply to the sale of domestic utilities or the local use tax.

Maryland Heights imposes a 0.5% local use tax, which is the same rate as the city’s sales tax.

Moberly extends its existing 0.5% city capital improvements sales tax. This tax also applies to the city's local use tax, but does not apply to sale of domestic utilities.

Morrisville imposes a 0.5% city public mass transportation tax. This tax applies to the city's use tax, but does not apply to the sale of domestic utilities. Also, Morrisville repeals its existing 1% general sales tax on the sale of domestic utilities.

Warrensburg extends its existing 0.5% city capital improvements sales tax. This tax also applies to the sale of domestic utilities and the city's local use tax.

Warrenton expires an existing 0.5% city capital improvements sales tax. This tax does not apply to the local use tax and the sale of domestic utilities.

Special District Changes

The total sales and use tax rates in various community improvement districts, port improvement districts, and transportation development districts also change effective January 1, 2026.

Release, Missouri Department of Revenue, November 17, 2025