Sales Tax Savings for the Utilities paid by Apartment Complex Owners in Missouri

Although the Missouri Supreme Court ruled in 2013 that the common areas of residential apartments and condominiums are also exempt from sales tax as "domestic use" there are still many facilities paying the full rate of sales tax on their monthly utility bills. Since many of those facilities utilize gas, electricity and water for continued operations of those spaces this unfortunate lapse of the exemption often adds up to hundreds, if not thousands, of dollars annually.

Utilizing the processes provided by the Missouri Department of Revenue to capture those savings is time consuming, but almost always worthwhile, and not only provides refunds of past taxes that are still available under the statute of limitations, but also on-going monthly operating savings.