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 2.750%. 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.

2.750% Lincoln County Sales Tax Breakdown:
1/2% – County General
1/2% – Road & Bridge
1/2% – Law Enforcement
1/2% – Ambulance District
1/2% – 911
1/4% – Child Services

County General, Road & Bridge & Law Enforcement Sales Taxes are distributed by the Lincoln County Treasurer, all other Sales Taxes collected are sent directly to the responsible tax entity: the Ambulance District, 911 Communication Center & Lincoln County Resource Board.

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

  • July 2020 – $868,310.41
  • June 2020 – $779,117.39
  • May 2020 – $744,811.18
  • April 2020 – $789,736.29
  • March 2020 – $653,167.01
  • February 2020 – $665,647.06
  • January 2020 – $716,053.86

2019 Total Sales Tax: $8,720,187.22 (*Includes Interest $16,195.50)
2018 Total Sales Tax: $8,154,261.26
2017 Total Sales Tax: $8,291,316.81 (*Includes Interest $2,219.84)
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.