Changes made in RED.

      26 #  
    SIC Code Missouri    
           
  # SIC MO    
           
Degree of Service Taxation (Due & Mikesell)     5    
Alternative Definition     5    
Basic Sales Tax Rate     4.225    
           
  # SIC MO    
Agricultural Services          
Soil prep., custom baling, other agricultural services 1 071, 072 E    
Veterinary services (both large and small animals) 2 074 E    
Horse boarding and training (not race horses) 3 075 E    
Pet grooming 4 0752 E    
Landscaping services (including lawn care) 5 078 E    
           
Industrial and Mining Services          
Metal, non-metal and coal mining services 6 10,12,148 E    
Seismograph and geophysical services 7 1382, E    
Oil field services 8 138 E    
Typesetting service; platemaking for the print trade 9 279 E    
           
Construction          
Gross income of construction contractors 10 15 E    
Carpentry, painting, plumbing and similar trades 11 17 E    
Construction service (grading, excavating, etc.) 12 179 E    
Water well drilling 13 178 E    
           
Transportation Services          
Income from intrastate transportation of persons 14 41 4.225    
Local transit (intra-city) buses 15 411 E    
Income from taxi operations 16 412 E    
Intrastate courier service 17 421 E    
Interstate air courier (billed in-state) 18 4513 E * Note: If ticket - taxable at 4.225 rate as indicated in the Revised Statues of Missouri, Section 144.020.1(7)  
           
Storage          
Automotive storage 19   E    
Food storage 20 4221 E    
Fur storage 21 4226 E    
Household goods storage 22 4225 E    
Mini-storage 23 4225 E    
Cold storage 24 4222 E    
Marina Service (docking, storage, cleaning, repair) 25 4493 4.225 * Note: Not taxable - docking may be taxable if in place of amusement. Slip rental taxable if tax not paid on dock at time of purchase. Storage, cleaning & repair labor not taxable.  
Storage (Continued)          
Marine towing service (incl. tugboats) 26 4492 E    
Travel agent services 27 4724 E    
Packing and crating 28 4783 E    
           
           
Utility Service - Industrial Use          
Intrastate telephone and telegraph 29 4811 4.225    
Interstate telephone and telegraph 30 4811 E    
Cellular telephone services 31   4.225    
Electricity 32 491 4.225 * Manufacturing use in excess of 10% of production cost exempt, or exempt if used in basic steelmaking. Material Recovery Processing Plant 25% exemption  
Water 33 494 4.225    
Natural gas 34 492 4.225 * Basic steelmaking exempt.  
Other fuel (including heating oil) 35   4.225    
Sewer and refuse, industrial 36 495 E    
- Residential Use          
Intrastate telephone and telegraph 37 4811 4.225    
Interstate telephone and telegraph 38 4811 E    
Cellular telephone services 39   4.225    
Electricity 40 491 E    
Water 41 494 E    
Natural gas 42 492 E    
Other fuel (including heating oil) 43   E    
Sewer and refuse, residential 44 495 E    
           
Finance, Insurance and Real Estate          
Service charges of banking institutions 45 61 E    
Insurance services 46 64 E    
Investment counseling 47 6282 E    
Loan broker fees 48 6163 E    
Property sales agents (real estate or personal) 49 653 E    
Real estate management fees (rental agents) 50 653 E    
Real estate title abstract services 51 654 E    
Ticker tape reporting (financial reporting) 52 6289 E    
Services - Personal Services          
Barber shops and beauty parlors 53 723, 724 E    
Carpet and upholstery cleaning 54 7217 E    
Dating services 55 7299 E    
Debt counseling 56 7299 E    
Diaper service 57 7219 E * This is not a rental so there would be no lessor. The service company must pay tax on the purchase of the diapers.  
Income from funeral services 58 726 E    
Fishing and hunting guide services 59 7999 E    
Garment services (altering and repairing) 60 7219 E    
Gift and package wrapping service 61 7389 E    
Health clubs, tanning parlors, reducing salons 62 7299 4.225 *All fees and dues paid in or to a place of amusement or entertainment are taxable; however, tanning parlors and reducing salons are not places of amusement.  
Laundry and dry cleaning services, coin-operated 63 7215 E    
Laundry and dry cleaning services, non-coin-operated 64 7211 E    
Massage services 65 7299 E    
900 Number services 66 4811 E    
Personal instruction (dance, golf, tennis, etc.) 67 7999 E    
Shoe repair 68 725 E    
Swimming pool cleaning and maintenance 69 7389 E    
Tax return preparation 70 7291 E    
Tuxedo rental 71 7299 E * Provided tax is paid at time of purchase by lessor.  
Water softening and conditioning 72 7389 E    
           
Services - Business Services          
Sales of advertising time or space:          
Billboards 73 7312 E    
Radio and television, national advertising 74 7319 E    
Radio and television, local advertising 75 7319 E    
Newspapers 76   E    
Magazines 77   E    
Advertising agency fees (not ad placement) 78 7311 E    
Armored car services 79 7381 E    
Bail bond fees 80 7389 E    
Check and debt collection 81 7322 E    
Commercial art and graphic design 82 7336 E    
Business Services (Continued)          
Commercial linen supply 83 7218 E * Provided the tax is paid when lessor purchases the linens.  
Credit information, credit bureaus 84 7323 E    
Employment agencies 85 7361 E    
Interior design and decorating 86 7389 E    
Maintenance and janitorial services 87 7349 E    
Lobbying and consulting 88   E    
Marketing 89   E    
Packing and crating 90   E    
Exterminating (includes termite services) 91 7342 E    
Photocopying services 92 7334 4.225    
Photo finishing 93 7384 4.225 * Photographic prints are taxable when price includes processing as well as tangible personal property, but not taxable when development service alone.  
Printing 94   4.225    
Private investigation (detective) services 95 7381 E    
Process server fees 96   E    
Public relations, management consulting 97 874 E    
Secretarial and court reporting services 98 7338 E    
Security services 99 7382 E    
Sign construction and installation 100 7389 E * Depends on when title passes.  
Telemarketing services on contract 101 7389 E    
Telephone answering service 102 7389 E    
Temporary help agencies 103 7363 E    
Test laboratories (excluding medical) 104 8734 E    
Tire recapping and repairing 105 7534 E * For customers who furnish their own tire carcasses for retreading.  
Window cleaning 106 7349 E    
           
Computer          
Software - packaged or canned program 107 7372 4.225    
Software - modifications to canned program 108 7371 4.225    
Software - custom programs - material 109   E    
Software - custom programs - professional serv. 110 7371 E    
Information services 111 7375 E    
Data processing services 112 7374 E    
Mainframe computer access and processing serv. 113 7374 E    
Automotive Services          
Automotive washing and waxing 114 7542 E    
Automotive road service and towing services 115 7549 E    
Auto service, except repairs, incl. painting & lube 116 7549 E * Tangible personal property sold at time of service is taxable.  
Parking lots and garages 117 752 E    
Automotive rustproofing and undercoating 118 7549 E    
           
Admissions and Amusements          
Pari-mutuel racing events 119 7948 4.225    
Amusement park admission and rides 120 7996 4.225    
Billiard parlors 121 7999 4.225    
Bowling alleys 122 793 4.225    
Cable TV services 123   E    
Circuses and fairs Ñ admission and games 124 7999 4.225    
Coin-operated video games 125 7993 4.225 * Taxable at 4.225 tax rate if in place of amusement.  
Admission to school and college sports events 126 821, 822 4.225    
Membership fees in private clubs 127 7997 4.225    
Admission to cultural events 128 792 4.225    
Pinball and other mechanical amusements 129 7993 4.225    
Admission to professional sports events 130 7941 4.225    
Rental of films and tapes by theaters 131 783 E    
Rental of video tapes for home viewing 132 784 E *Taxable unless paid at the time of purchase by the lessor.
           
Professional Services          
Accounting and bookkeeping 133 872 E    
Attorneys 134 81 E    
Dentists 135 802 E    
Engineers 136 8711 E    
Land surveying 137 8713 E    
Medical test laboratories 138 807 E    
Nursing services out-of-hospital 139 8059 E    
Physicians 140 801 E    
Leases and Rentals          
Personal property, short term (generally) 141 7359 4.225 *Election must be made upfront. Lessor may pay tax on purchase and lease free-of-tax, or buy item under resale exemption and collect tax on lease receipts.  
Personal property, long term (generally) 142 7359 4.225 *Election must be made upfront. Lessor may pay tax on purchase and lease free-of-tax, or buy item under resale exemption and collect tax on lease receipts.  
Bulldozers, draglines and const. mach., short term 143 7359 4.225    
Bulldozers, draglines and const. mach., long term 144 7359 4.225    
Rental of hand tools to licensed contractors 145 7353 4.225    
Short-term automobile rental 146 751 4.225    
Long-term automobile lease 147 751 4.225    
Limousine service (with driver) 148   E    
Aircraft rental to individual pilots, short term 149 7359 4.225    
Aircraft rental to individual pilots, long term 150 7359 4.225    
Chartered flights (with pilot) 151   4.225    
Hotels, motels, lodging houses 152 701 4.225    
Trailer parks - overnight 153 703 4.225    
           
Fabrication, Installation and Repair Services          
Custom fabrication labor 154   4.225 * Fabrication labor is taxable at 4.225 tax rate. If no material transferred, then exempt.  
Repair material, generally 155   4.225    
Repair labor, generally 156 769 E * Labor exempt if separately stated.  
Labor charges on repair of aircraft 157   E    
Labor charges - repairs to interstate vessels 158   E    
Labor charges - repairs to intrastate vessels 159   E    
Labor - repairs to commercial fishing vessels 160 3731 E    
Labor charges on repairs to railroad rolling stock 161   E    
Labor charges on repairs to motor vehicles 162 7539 E    
Labor on radio/TV repairs; other electronic equip. 163 7622 E    
Labor charges - repairs other tangible property 164 7699 E    
Labor - repairs or remodeling of real property 165   E    
Labor charges on repairs delivered under warranty 166   E    
Service contracts sold at the time of sale of TPP 167   E * Taxable if mandatory  
Installation charges by persons selling property 168   E * Installation labor exempt if separately stated.  
Installation charges - other than seller of goods 169   E    
Custom processing (on customer's property) 170   E    
Custom meat slaughtering, cutting and wrapping 171   E    
Fabrication, Installation & Repair Services (Contd)        
Taxidermy 172 7699 E    
Welding labor (fabrication and repair) 173 7692 E *Fabrication labor is taxable at 4.225 tax rate, repair labor is exempt if separately stated.  
           
OTHER TAXED SERVICES          
Do you impose sales tax on other services not listed? 174        
  175        
  176        
           
USE TAX ON SERVICES          
Do you tax the use of services in the state? 177   No * Use tax applies to tangible personal property purchased from out of state and brought into the state.  
If yes, at what rate? 178        
Who is liable for use tax payment? (B)uyer or (S)eller 179   B/S    
           
Rules for determining the location of services? 180     * Seller's business location.  
Exempt sales of services sold to government entities? 181   Yes    
Exempt sales of services sold to nonprofit entities? 182   Yes    
Exempt sales of svcs. sold to federally chartered banks? 183   Yes    
Is the tax on services imposed on (S)eller or (B)uyer? 184   S    
           
ADDITIONAL SALES/USE TAX QUESTIONS          
Does your state tax tangible personal property that is 185   Yes * Lessor may pay tax on purchase and lease free-of-tax, or buy the item under resale exemption and collect tax on lease receipts.  
purchased for rental or lease? (Yes/No) Please explain          
           
Does your state tax the gross receipts from tangible 186   Yes    
personal property rentals or leases?          
(Yes/No) Please explain          
           
Does your state tax shipping and delivery charges for 187   Yes * All charges such as shipping, handling and delivery are subject to Missouri sales tax if they are a part of the sale and mandatory  
tangible personal property? (Yes/No) Please explain          
           
TAXATION OF ON-LINE SERVICES QUESTIONS          
Does your state impose the sales tax or other gross 188   No    
receipts tax on businesses providing access to on-line          
services (i.e., Internet Service Provider)? (Yes/No)          
What is the tax rate and who is responsible for 189   N/A    
remitting the tax?          
Does your state impose the sales tax or other gross 190   No    
receipts tax on businesses providing information          
distributed through an on-line service (i.e., Lexis,          
CCH Online)? (Yes/No)          
What is the tax rate and who is responsible for 191        
remitting the tax?          
  In        
Totals Cat.        
Agricultural Services 5   0    
Industrial and Mining Services 4   0    
Construction 4   0    
Utility Service - Industrial and Residential 16   8    
Transportation Services 9   2    
Storage 6   0    
Finance, Insurance and Real Estate 8   0    
Personal Services 20   1    
Business Services 34   3    
Computer Services 6   1    
Automotive Services 5   0    
Admissions and Amusements 14   11    
Professional Services 8   0    
Leases and Rentals 4   3    
Fabrication, Installation and Repair Services 19   1    
Miscellaneous 2   0    
Taxable entries 164   30    
Repair labor, generally     E * Labor exempt if separately stated.  
Short Form Rating, high repair     4 4  
Short Form Rating, high repair 24   5 5  
Short Form Rating, low repair 25   5 5  
           
           
      MO    
      <4.225    
      MO    
      >4.225    
           
           
Min/max     4.225 4  
# Below General Sales Tax Rate     0.000    
# Above General Sales Tax Rate     0.000