State Motor Vehicle Sales Tax:

The state department distributes an allocation of the state 3% percent sales tax collected statewide on motor vehicle to each city and county.  By law, 50% of all proceeds from the state sales tax on motor vehicles, trailers, motorcycles, mopeds and motortrircycles is dedicated to highway and transportation use and is distributed 10% to counties, 15% to the cities, and 75% to state according to Article IV, Section 30(b) of the Constitution of the State of Missouri.

Cities receive their allocation of the 3% state sales tax on motor vehicles based on population.  The last federal decennial census is used for this calculation.

Counties receive their allocation of the 3% state sales tax on motor vehicles based 50% on road mileage percentage and 50% on rural land valuation.