SalesTax Information

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 is not 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. The total sales tax rate charged within St. Ann is 8.675%. Included in this amount are the following rates listed below.

State Sales Tax Rate
The state sales tax rate is 4.225%. The St. Louis County sales tax rate is 2.7% which is made up of a transportation sales tax (0.5%), a mass transit sales tax for Metrolink (0.25%), an additional mass transit sales tax (0.5%), a Regional Parks and Trails sales tax (0.1%), a childeren's trust fund sales tax (0.25%), and an  emergency communication sales tax (0.1%), plus a 1% local sales tax that replaces the 1% city local option sales taxes in place before the year 1985.

Countywide Tax
The countywide tax (1%) is distributed between the county and municipalities in St. Louis County according to a complex formula that requires each entity to declare either as a point-of-sale or pool entity.

Pool Entities
Pool entities receive their sales tax based on population from a pool of sales tax dollars generated within the boundaries of the pooled cities, unincorporated county and annexation areas, and cities incorporated after the year 1985. For purposes of sales tax distribution, St. Louis County is considered a city based on its unincorporated population. St. Ann is a point-of-sale city and receives most of the sales taxes generated in the city.

Additional Information
In addition to its share of the countywide 1% sales tax, the City of St. Ann 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 and the General Fund Sales Tax are also shared with other municipalities in St. Louis County.

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.