Adopted:  03/2004
Revised: 08/09/2016; 08/25/2022

Responsible Office
Division of Finance

POLICY STATEMENT

Appropriate state, county, city, and mass transportation tax must be collected on all taxable sales.

Visit the UM System Controller’s Office for additional information about sales tax, the amount of tax to be collected, and what is exempt from sales tax is available in the UM System Finance Policy 22212

RESOURCES

Cross References

• UM System Finance Policy 22212
• BPPM 1:035 Ticket Sales
• BPPM 2:060 Cash Receipts
• RSMo 144 – Sales and Use Tax
• RSMo 144.014.1 Sales and Use Tax – Food, retail sales of, rate of tax, revenue
• RSMo 144.020 Sales and Use Tax – Rate of tax-tickets, notice of sales tax