Are Services 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 services in Missouri, including janitorial services and transportation services. To learn more, see a full list of taxable and tax-exempt items in Missouri.
Sales of janitorial services are exempt from the sales tax in Missouri.
In the state of Missouri, transportation services are considered to be exempt only if provided on contract basis, when no ticket is issued. Transportation by the use of limousines, taxis, and buses which are not required to be licensed by the Division of Motor Carrier and Railroad Safety are considered to be exempt. It must be noted that federal law prohibits the taxation of receipts from the intrastate transportation of persons who are for hire in the air commerce field.
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