Missouri Sales Tax on Occasional Sales Missouri: Sales Tax Handbook

Missouri:

Are Occasional Sales 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 occasional sales in Missouri, including motor vehicles. To learn more, see a full list of taxable and tax-exempt items in Missouri.


General Occasional Sales
EXEMPT
In the state of Missouri the exemption does not apply if gross receipts from all of these sales in the calendar year is greater than 3,000 dollars. IT must be noted that this includes exemption provisions for a retailer selling property, so long as the transaction is not in the regular course of business.

Motor Vehicles
TAXABLE
Sales of motor vehicles are subject to sales tax in Missouri.



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Source: http://www.salestaxhandbook.com/missouri/sales-tax-taxability/occasional-sales