This tax rate information is provided as a courtesy to the citizens of Clay County.
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 State law. Persons making retail sales collect the sales tax from the purchaser and remit the tax to the Department of Revenue. The state sales tax rate is 4.225%. Cities, counties and certain districts may also impose local sales taxes as well. The state and local sales taxes are remitted together to the Department of Revenue for disbursement to the cities, counties, and districts.
Clay County has a sales tax rate of ¾ of one percent is a General Sales Tax utilized for the general operations of the County, a 1/8 of one percent is a Law Enforcement Sales Tax utilized for the operations of the Sheriff’s Office.
Clay County also has a Use Tax, currently totaling 7/8 of one percent that is utilized to fund Capital Improvements. Both businesses and individuals are responsible for self-filing with the Missouri Department of Revenue once out-of-state purchases exceed $2,000 in one year.