Missouri Rental / transient occupancy tax

Rental / transient occupancy tax in Missouri

Missouri's state sales tax of 4% applies to charges for rooms at hotels, motels, inns, tourist cabins and other places that regularly rent rooms to the public. Local sales and lodging taxes may add to it. Statute text: "A tax equivalent to four percent on the amount of sales or charges for all rooms, meals and drinks furnished at any hotel, motel, tavern, inn, restaurant, eating house, drugstore, dining car, tourist cabin, tourist camp or other place in which rooms, meals or drinks are regularly served to the public." (RSMo § 144.020.1(6)).

Verified Source: RSMo § 144.020.1(6) · last checked 2026-10-17