Most individuals who are residents of Missouri and have to file a federal income tax return are required to file a Missouri individual income tax return.
[2] Missouri does not impose an income tax on entities that have or elect for pass-through treatment under federal law.
Consequently, partners of partnerships, members and managers of limited liability companies, and shareholders of S-corporations report their share of the partnership, limited liability company, or S-corporation's income.
Missouri imposes a tax on all retail sales of tangible personal property and specified services.
[15] Missouri imposes a tax on the sale of cigarettes paid by the wholesaler and passed on to the final purchaser.
Missouri also imposes a tax upon the first sale of tobacco products, other than cigarettes, within the state.