Missouri DOR Exempts Municipal Concession Sales From Sales Tax

The Missouri Department of Revenue (DOR) issued a letter ruling regarding the taxability of concession sales by municipalities. The ruling held that sales tax need not be collected on proceeds from concession sales at city parks where all proceeds benefit the municipality. This exemption applies to all fees paid by individuals for amusement and recreation owned or operated by a municipality where the proceeds benefit that municipality. [Mo. Dep’t of Revenue, LR8364, 07/30/25]

This story was produced by Bloomberg Tax Automation, and edited by Bloomberg Tax staff.