The state department distributes an allocation of the state 3% sales tax collected statewide on motor vehicle to each city and county. By law, 50% of all proceeds is dedicated to highway and transportation use. This comes from the state sales tax on:
- Motor vehicles
- Motor Tricycles
This is distributed as:
- 10% Counties
- 15% Cities
- 75% State
This is done according to Article IV, Section 30(b) of the Constitution of the State of Missouri (PDF).
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.