Sales tax is imposed on retail sales of tangible personal property and certain services. All sales of tangible personal property and taxable services are generally presumed taxable unless specifically exempted by law. For example, food that is purchased at a grocery store that is to be prepared for a meal is exempt from all state sales tax, but is not exempt from county or local sales tax. The City of St. Ann does not levy a "Use" or "Online" Sales Tax, neither does St. Louis County. The State of Missouri does at the rate of 4.225%.
Persons making retail sales collect the sales tax from the purchaser and remit the tax to the Department of Revenue. The total base sales tax rate charged within St. Ann (This includes the City-wide Transportation Development District.) is 9.9875%. Included in this amount are the following rates listed below.
Sales Tax Rate
The state sales tax rate is 4.225%.
The St. Louis County sales tax rate is 3.5125%
The City of St. Ann local sales tax rate is 1.25%. This rate consists of the Economic Development Sales Tax (0.25%), the Parks Sales Tax (0.5%), the Capital Improvement Sales Tax (0.5%).
The St. Charles Rock Road Transportation Development District levies an additional .75% sales tax along the St. Charles Rock Rd. Corridor. The St. Ann City-wide Transportation Development District levies an additional 1.0% sales tax to fund city-wide street, sidewalk and street tree removal. Additionally, the Crossings at Northwest levies an additional 1.0% Community Improvement District sales tax at the Crossings at Northwest.
The state and local sales taxes are remitted together to the Department of Revenue. Once the seller remits sales tax to the department, the department then distributes the local sales taxes remitted by the sellers to the cities, counties and districts in accordance with the various formulas in the statutes.