State Tax Day - Current, S.8, Missouri—Sales and Use Tax: Taxability of Propane Cylinders and Firewood Sold at Grocery Stores, (Feb 3, 2026)

Grocery stores must collect Missouri sales tax on sales of propane cylinders and small firewood bundles. To qualify for an exemption under Sec. 144.030.2(23), RSMo, the sale must be for domestic use. The grocery stores should create and maintain a system to determine whether or not a purchase is exempt and non-exempt.

Letter Ruling No. LR 8381, Missouri Department of Revenue, January 26, 2026, ¶204-664