Alan R Jones CPA

From Missouri Department of Revenue...

Dear Business Owner/Retailer,

Effective August 28, 2025, in accordance with Section 144.029, RSMo, the following items will be exempt from state and local sales and use tax when purchased in Missouri.

Child and Adult Diapers
Qualifying Feminine Hygiene Products
Incontinence Products
According to the Department of Revenue's records, your business may be affected by this sales and use tax exemption. If you sell any of the qualifying items listed above, you must ensure that you are not charging tax on or after August 28, 2025.

Businesses that sell any of the qualifying items under this exemption will report the sales as a negative adjustment on their sales or use tax return and will no longer need to report these sales as part of their taxable sales.

Please review the Department’s FAQs page for guidance on which products qualify, as well as other common questions: dor.mo.gov/faq/taxation/business/hygiene-products-exemptions.html

If you have questions not addressed in the FAQs, please contact the Sales and Use Tax Unit at [email protected] or 573-751-2836.

Sincerely,

TAXATION DIVISION

FAQs - Diapers, Feminine Hygiene, & Incontinence Products Exemption The Missouri Department of Revenue administers Missouri's business tax laws, and collects sales and use tax, employer withholding, motor fuel tax, cigarette tax, financial institutions tax, corporation income tax, and corporation franchise tax.

If the weather report pans out this week the office will be closed for in person visits Wednesday, we will be working remotely to do payrolls and taxes etc.

We will close Friday the 26th at noon and stay closed until Monday am for a much needed family weekend vacation. See you Monday!

I have been getting alot of calls about the Corporate Transparency Act (CTA) and/or the Beneficial Owner Information report (BOI). These are one and the same. For businesses that existed before 01/01/2024 we have until December 31 of this year to file these. For new businesses we have 90 days, but I am preparing them at the same time we set up the business. If you wish to tackle this report on your own you are welcome to, otherwise my plan is to do these for all my existing clients where required in the summer. Let me know if you DO NOT wish me to prepare, otherwise tax season has started and then this next form of government intrusion will be dealt with in the summer.