What is a domestic utility sales tax and how is it imposed?
Domestic use means the portion of metered water service, electricity, electrical current, natural, artificial or propane gas, wood, coal or home heating oil that is used for non-business, non-commercial or non-industrial purposes. All of these items are exempt from sales tax under Section 144.030, RSMo. Section 144.032 allows cities and counties to reimpose the tax on the above exempt utilities when imposing a local tax. A city or county submits an ordinance to the department requesting to reimpose the domestic utility tax and the department notifies the businesses in the affected areas.
Domestic use means the portion of metered water service, electricity, electrical current, natural, artificial or propane gas, wood, coal or home heating oil that is used for non-business, non-commercial or non-industrial purposes. All of these items are exempt from sales tax under Section 144.030, RSMo PDF file. Section 144.032 allows cities and counties to reimpose the tax on the above exempt utilities when imposing a local tax. A city or county submits an ordinance to the department requesting to reimpose the domestic utility tax and the department notifies the businesses in the affected areas.
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