Retail Sales of Tangible Personal Property
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 may not be exempt from county or local sales tax.
Persons making retail sales collect the sales tax from the purchaser and remit the tax to the Department of Revenue. Click here to find your total sales tax rate (State, County, City, Special Districts)
Additional Information
The City of St. Ann City City sales tax rate is 1.75%. This rate consists of the Economic Development Sales Tax (0.5%), the Parks Sales Tax (0.5%), the Capital Improvement Sales Tax (0.5%), and General Revenue (0.25%). Both the Capital Improvement Sales Tax.
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.
The city does not levy a local use tax.