THE MISSOURI TAX SYSTEM 
Motor Vehicle Taxation 
Missouri has levied a tax on gasoline since January 1, 1925. 
The rate is two cents per gallon, and the tax is imposed on 
all distributors or dealers refining, manufacturing, producing, 
compounding, shipping, transporting, or importing motor 
vehicle fuels distributed or sold within the state! Missouri 
is one of a comparatively few states in which the initial rate 
has remained unchanged for so long as five years. Cities are 
also authorized to levy a tax on gasoline. 
The complete schedule of motor vehicle and related license 
taxes applicable in Missouri is given in Table 30. It will be 
noted that passenger cars are taxed on the basis of horse- 
power. On the other hand, motor trucks and buses carrying 
freight and merchandise or more than eight passengers are 
taxed on the basis of capacity in tons, while buses transport- 
ing persons for hire are taxed on a passenger capacity basis. 
Cities are authorized to levy motor vehicle license taxes at 
rates not to exceed one third of the state rates. 
Other Licenses and Permits 
The gasoline tax and the motor vehicle license taxes are 
commonly classified as business licenses and non-business 
licenses, respectively. The state also collects considerable 
amounts through miscellaneous business licenses, including 
dairy licenses, receipts from the sale of soft drink stamps, 
and so on. Hunting and fishing licenses are imposed, and 
the receipts are paid into the game protection fund. 
The local governments also receive considerable revenues 
from miscellaneous licenses and permits. Even a partial 
enumeration of the sources and rates of tax would require 
much space, in fact more than their importance would justify. 
Since on the whole they are a minor source of income, they 
may be dismissed without further comment. 
1 Session Laws, 1925, pp. 283 f.