Missouri Sales Tax on Leases and Rentals Missouri: Sales Tax Handbook


Are Leases and Rentals subject to sales tax?

While Missouri's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of leases and rentals in Missouri, including motor vehicles and tangible media property. To learn more, see a full list of taxable and tax-exempt items in Missouri.

Motor Vehicles
In the state of Missouri, any lessor or renter who has paid tax on any previous purchase, lease, or rental of vehicle, will not be required to collect tax on any subsequent lease, rental, sub-lease or sub-rental.

Tangible Media Property
Sales of tangible media property are subject to sales tax in Missouri.

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Source: http://www.salestaxhandbook.com/missouri/sales-tax-taxability/leases-and-rentals