Sales Tax

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. Persons making retail sales collect the sales tax from the purchaser and remit the tax to the Missouri Department of Revenue. The state sales tax rate is 4.225%. Lincoln County sales tax is currently 2.250%. Additional percentages are also collected by each municipality. The state and local sales taxes are remitted together to the Missouri 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.

Sales Tax Distributed by the Lincoln County Treasurer’s Office:

  • Interest Received: July 2017 – June 2018 – $5,104.42*
  • September 2019 – $938,893.97
  • August 2019 – $620,204.11
  • July 2019 – $781,286.58
  • June 2019 – $917,472.40
  • May 2019 – $632,935.38
  • April 2019 – $681,054.36
  • March 2019 – $719,327.17
  • February 2019 – $694,989.41
  • January 2019 – $591,624.27

2018 Total Sales Tax: $8,154,261.26
2017 Total Sales Tax: $8,291,316.81
2016 Total Sales Tax: $7,762,346.15
2015 Total Sales Tax: $7,373,728.40
2014 Total Sales Tax: $6,758,431.12

*The State of Missouri receives interest every 6 months. In order for the interest to be disbursed to the Counties, the interest must exceed bank fees incurred by the State for that time period.