Missouri Revised Statutes

Mo. Rev. Stat. § 144.032 (2026)

Cities or counties may impose sales tax on utilities

✓ current as of May 2026

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144.032. Cities or counties may impose sales tax on utilities — determination of domestic use. — The provisions of section 144.030 to the contrary notwithstanding, any city imposing a sales tax under the provisions of sections 94.500 to 94.570^*, or any county imposing a sales tax under the provisions of sections 66.600 to 66.635^**, or any county imposing a sales tax under the provisions of sections 67.500 to 67.729, or any hospital district imposing a sales tax under the provisions of section 205.205^*** may by ordinance impose a sales tax upon all sales of metered water services, electricity, electrical current and natural, artificial or propane gas, wood, coal, or home heating oil for domestic use only. Such tax shall be administered by the department of revenue and assessed by the retailer in the same manner as any other city, county, or hospital district sales tax. Domestic use shall be determined in the same manner as the determination of domestic use for exemption of such sales from the state sales tax under the provisions of section 144.030.

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(L. 1979 S.B. 218, et al. § 2, A.L. 1986 S.B. 669, et al., A.L. 1987 H.B. 89, A.L. 2011 H.B. 111 merged with S.B. 117)

Effective 6-09-11 (S.B. 117); 7-08-11 (H.B. 111)

*Section 94.570 was repealed by H.B. 29, 1991.

**Section 66.635 was repealed by H.B. 29, 1991.

***Section 206.165 appears in original rolls of S.B. 117, 2011, an incorrect reference.

Notes of Decisions

Cited in 3 cases, 1981–2018 · leading case: Cass Cnty. v. Dir. of Revenue, 550 S.W.3d 70 (Mo. 2018).

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Cass Cnty. v. Dir. of Revenue, 550 S.W.3d 70 (Mo. 2018). · cites it 4× “Both Lee's Summit and Cass County impose a sales tax on utility service for domestic use, as allowed by § 144.032. 1 Jackson County does not impose such a tax.”

801 Skinker Boulevard Corp. v. Dir. of Revenue, 395 S.W.3d 1 (Mo. 2013). · cites it 2× “: (23) Except as otherwise provided in section 144.032, all sales of metered water service, electricity, electrical current, natural, artificial or propane gas, wood, coal or home heating oil for domestic use and in any city not within a county, all sales of metered or unmetered…”

Laclede Gas Co. v. City of Woodson Terrace, 622 S.W.2d 315 (Mo. Ct. App. 1981). · cites it 11× “Those entities coming within the exception to exemptions as to domestic use of water, electricity and gas are clearly and emphatically set out in § 144.032 RSMo Supp. 1979. The emphasis can be found in the opening phrase of § 144.”

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