Missouri Code of State Regulations
Title 12 - DEPARTMENT OF REVENUE
Division 10 - Director of Revenue
Chapter 108 - Sales/Use Tax-Taxable Services
Section 12 CSR 10-108.600 - Transportation Fares
Universal Citation: 12 MO Code of State Regs 10-108.600
Current through Register Vol. 49, No. 18, September 16, 2024
PURPOSE: This amendment corrects outdated references and updates the authority references.
(1) In general, sales of tickets by every person operating a railroad, boat, and such buses and trucks as are authorized by the Missouri Highways and Transportation Commission and engaged in the intrastate transportation of persons for hire are subject to tax.
(2) Definition of Terms.
(A) Intrastate transportation-The
transportation of a person from one location in Missouri to another location in
Missouri.
(B) Commission-The
Missouri Highways and Transportation Commission.
(3) Basic Application of Tax.
(A) Gross receipts from the sale of tickets
for intrastate transportation of persons for hire by persons operating buses
and trucks licensed by the division are subject to tax. The gross receipts from
the sale of tickets for intrastate transportation of persons for hire by
persons operating a railroad, sleeping car, dining car, express car or boat are
also subject to tax. Federal law prohibits taxation of receipts from the
intrastate transportation of persons for hire in air commerce.
(B) Transportation charges by taxicabs,
limousine services, and buses that are not required to be licensed by the
commission are not subject to tax.
(C) Transportation charges provided on a
contract basis, when no ticket is issued, are not subject to tax.
(D) Passengers engaged in an interstate trip
must pay tax on the intrastate portion of a ticket, if separately
stated.
(4) Examples.
(A) A person purchases a bus ticket for
travel from St. Louis, MO to Kansas City, MO. The gross receipts from the
ticket sale are subject to tax.
(B)
A person is traveling from Indianapolis, IN to Denver, CO. The ticket
separately states the charges between St. Louis, MO to Kansas City, MO. The
separate charges for this journey are subject to tax.
(C) A company charters a bus to take its
employees to Sedalia, MO. No tax is due because there is no sale of
tickets.
*Original authority: 144.270, RSMo 1939, amended 1941, 1943, 1945, 1947, 1955, 1961.
Disclaimer: These regulations may not be the most recent version. Missouri may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
