Federal & State Regulations | Motor carrier taxes - Missouri

Property/Ad valorem taxes

Real or tangible property is subject to taxes in the State of Missouri. Tax assessment is January 1 of each year. Tangible personal property is assessed in the county where it is located. Vehicles of motor carriers are taxed where they are based.

Interstate carrier vehicles based and domiciled in Missouri are assessed property tax at the county or city level.

No Missouri registration license will be issued for a vehicle unless the application includes a tax statement or receipt indicating payment of any tangible personal property tax due on the vehicle for the previous year.

Sales & use taxes

Missouri's sales tax is imposed on the purchase price of tangible personal property or taxable service sold at retail. Use tax is imposed on the storage, use, or consumption of tangible personal property.

Motor vehicles registered in excess of 54,000 pounds — and the trailers pulled by such motor vehicles — that are used in the normal course of business to haul property on the public highways of the state and are capable of hauling loads of commensurate with the motor vehicle's registered weight are exempt from the sales and use tax. All sales of trailers or motor vehicles licensed for a gross weight of 24,000 pounds or more, used by common carriers to transport people or property in interstate commerce are also exempt from the sales and use tax. Additionally, the materials, replacement parts, and equipment purchased for direct use upon, as well as for the repair and maintenance or manufacture of such vehicles, are exempt.

Railroad rolling stock for use in transporting people or property in interstate commerce is also exempt.

['Fleet Taxes']

['Fleet taxes']

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Motor carrier taxes - Missouri

Property/Ad valorem taxes

Sales & use taxes