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Missouri Code of State Regulations — Title 12 (Department of Revenue)

12 CSR 10-103.017

Ticket Sales

Official textsos.mo.govlast amended

PURPOSE: This rule clarifies what sales tax is required to be paid and collected on the sale of tickets. Applicable sales taxes are enumerated and the method of determining the tax due is specified. This rule interprets and applies sections 144.010.1(4) and 144.020, RSMo.

# (1)

In general, all tickets sold to permit admission to any theater, sporting event, exhibit, or any other event are subject to sales tax that should be collected by the seller. This includes all paper and digital tickets.

# (2)

Basic Application of Tax.

# (A)

All tickets sold to permit admission to any theater, sporting event, exhibit, or any other event where sales tax is required to be paid and collected must contain a statement on the face of the ticket “This ticket is subject to a sales tax,” as provided in section 144.020.2., RSMo.

# (B)

All tickets stating a single amount as the price for the ticket and containing the statement set forth in section (1) shall be subject to the sales tax on the single amount so stated and the tax rate shall be applied against that amount.

# (C)

If the total selling price of a ticket is intended to include sales tax, the vendor must advise the purchaser of the cost of admission and the amount of tax by printing these amounts on the ticket, by posting a prominently displayed sign stating that amount, by breaking those figures out in the digital ticket, or by giving other written notice.
1. The ticket or notice must contain the following language:
Cost of admission $(amount)
Sales tax $(amount)
Ticket price $(amount)
2. Otherwise, the vendor shall be subject to sales tax on all receipts and the total price of the tickets shall be considered receipts.

# (D)

All ticket sales are also subject to all applicable local sales taxes and all special purpose state sales taxes, which may now be or become applicable to these sales. The seller may include an additional statement that the ticket is subject to all applicable sales taxes, both state and local. Any local license fees must be included in the gross receipts of the sale of the ticket and sales tax must be collected and remitted on that amount.

# (E)

If the cost of admission and the applicable sales tax is not separately stated to the purchaser, as set out in section (3), the vendor shall be subject to sales tax on all receipts and the total price of the tickets shall be considered taxable receipts.
AUTHORITY: section 144.270, RSMo 2016.* This rule originally filed as 12 CSR 10-3.017. Original rule filed Dec. 5, 1983, effective March 11, 1984. Amended: Filed Oct. 15, 1984, effective Feb. 11,
1985. Moved to 12 CSR 10-103.017 and amended: Filed Oct. 2, 2018, effective April 30, 2019. Amended: Filed Aug. 28, 2025, effective
Feb. 28, 2026.
*Original authority: 144.270, RSMo 1939, amended 1941, 1943, 1945, 1947, 1955, 1961, 2008.
The St. Louis Rams LLC, f/k/a The St. Louis Rams Partnership v.
Director of Revenue, 526 S.W.3d 124 (Mo. banc 2017). The Court held that entertainment license tax (ELT), which the franchise was obligated to pay to city based upon the gross receipts derived from admission charges and that professional sports franchise passed directly onto ticket buyers, was included in “the amount paid for admission,” for purposes of sales tax statute. Thus the total amount franchise received from ticket buyers, including the ELT, was subject to sales tax and did not constitute a tax upon a tax.

Amendment history

AUTHORITY: section 144.270, RSMo 2016.* This rule originally filed as 12 CSR 10-3.017. Original rule filed Dec. 5, 1983, effective March 11, 1984. Amended: Filed Oct. 15, 1984, effective Feb. 11, 1985. Moved to 12 CSR 10-103.017 and amended: Filed Oct. 2, 2018, effective April 30, 2019. Amended: Filed Aug. 28, 2025, effective Feb. 28, 2026. *Original authority: 144.270, RSMo 1939, amended 1941, 1943, 1945, 1947, 1955, 1961, 2008. The St. Louis Rams LLC, f/k/a The St. Louis Rams Partnership v. Di

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In this chapter (29 sections)
  1. 12 CSR 10-103.017 · Ticket Sales
  2. 12 CSR 10-103.050 · Drinks and Beverages
  3. 12 CSR 10-103.170 · Aggregate Amount Defined
  4. 12 CSR 10-103.180 · Filing Final Return
  5. 12 CSR 10-103.185 · Filing Returns When No Liability Exists
  6. 12 CSR 10-103.200 · Isolated or Occasional Sale
  7. 12 CSR 10-103.210 · Auctioneers and Other Agents Selling Tangible…
  8. 12 CSR 10-103.220 · Resale
  9. 12 CSR 10-103.250 · Purchaser’s Responsibility for Paying Use Tax
  10. 12 CSR 10-103.310 · Timely Filing
  11. 12 CSR 10-103.350 · Sales Tax on Motor Vehicles
  12. 12 CSR 10-103.360 · Titling and Sales Tax Treatment of Boats and…
  13. 12 CSR 10-103.370 · Manufactured Homes
  14. 12 CSR 10-103.380 · Photographers, Photofinishers and Photoengravers,…
  15. 12 CSR 10-103.381 · Items Used or Consumed by Photographers,…
  16. 12 CSR 10-103.390 · Veterinary Transactions
  17. 12 CSR 10-103.395 · Physicians, Dentists, and Optometrists
  18. 12 CSR 10-103.400 · Sales Tax on Vending Machine Sales
  19. 12 CSR 10-103.500 · Sales of Food and Beverages to and by Public…
  20. 12 CSR 10-103.555 · Determining Taxable Gross Receipts
  21. 12 CSR 10-103.560 · Accrual vs. Cash Basis of Accounting
  22. 12 CSR 10-103.600 · Sales of Tangible Personal Property and Services
  23. 12 CSR 10-103.610 · Sales of Advertising
  24. 12 CSR 10-103.620 · Florists
  25. 12 CSR 10-103.630 · Return Required
  26. 12 CSR 10-103.640 · Annual Filing
  27. 12 CSR 10-103.700 · Packaging and Shipping Materials
  28. 12 CSR 10-103.800 · Tax Computation
  29. 12 CSR 10-103.876 · Taxation of Sod Businesses
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