Local film permits are not normally required in Missouri. Most cities, county and state-owned property, facilities and equipment may be borrowed or occasionally rented. Permits for filming in national parks, forests, recreational areas and monuments are generally required. Many public and privately owned locations do not require a location fee, but do require advance permission and proof of insurance.
Advance communication with the Missouri Film Commission is recommended to prevent time-consuming delays and unnecessary expenses.
Motor Carrier Permits
In Missouri, all motor carrier activity is regulated by the Motor Carrier Services Unit of the Missouri Department of Transportation (MoDOT) . If you need additional information, please contact the Film Commission Offices at (573) 526-3566 or see the Missouri Motor Carrier Web Site .
A for-hire motor carrier operating in interstate commerce in this state pursuant to authority issued by the Interstate Commerce Commission (ICC) must be registered to operate in this state before it commences business. The registration process will be completed by the carrier in the principle place of business under the Single State Registration System (SSRS) if that state participates in the registration program for all states of travel.
Participating states are: AL, AR, CA, CO, CT, GA, IL, IN, IA, KS, KY, LA, MA, ME, MI, MN, MO, MS, MT, NC, ND, NB, NH, NM, NY, OH, OK, RI, SC, SD, TN, TX, UT, VA, WA, WI and WV. If the motor carrier is domiciled in a state not participating, it may contact any of the above listed states for further information.
Carriers performing transportation in interstate commerce that is not regulated by the ICC must (with some exceptions) register authority in this state by completing an application and carrying the proper registration.
If a motor carrier operates equipment wholly within the borders of this state, intrastate authority must (with some exceptions) be granted using prescribed application forms. The motor carrier must file proof of insurance and file its transportation rates.
All carriers required to hold authority from this agency and who have motor vehicles operating in, through and between points in this state are required to pay an annual regulatory fee of $10.00 per vehicle.
No application filing fees are required. Private carriers are not required to hold authority. For further information, contact the Department of Economic Development, Division of Motor Carrier and Railroad Safety at (573) 751-7100.
72-Hour Reciprocity Trip Permit
Trucks licensed for 26,001 lbs. and above need to be either apportioned or trip permitted for reciprocity on the license plates. All states belong to the International Registration Plan (IRP), and if a truck is licensed for apportionment, it will have a license plate showing the word “Apportioned” and a cab card which shows which states for which you are qualified. If Missouri is listed on the cab card, you do not need a reciprocity trip permit. If your state is not listed, the owner will need to contact the base state and add the state of Missouri, or the owner will need to purchase a 72-hour reciprocity trip permit. The trip permit will need to be in place PRIOR to entry. A reciprocity trip permit allows both intra and interstate movement of a vehicle.
All U.S. states belong to the IRP.
If you are renting a vehicle, please be sure the plates are apportioned and Missouri is listed on the cab card. Cost is $10.00, even if under 26,000 lbs. Trip and fuel permits may be combined into one permit for $20.00. You may apply for a waiver of trip permit from the Highway Reciprocity Commission for vehicles under 26,000 lbs.
For additional information, contact the Missouri Highway Reciprocity Commission at (573) 751-6433.
Trip Permits and Fees
Trucks entering Missouri must meet state requirements on length, height, weight and width and have the permits listed in the next column. These permits must be purchased BEFORE entering Missouri. If the truck license is issued in a home state that is apportioned with Missouri, these permits may be waived. Permits may be obtained from various transmitter services. However, these services add a service charge to the cost of the permit and generally take about two weeks to obtain.
Size and weight limitations for interstate and designated highways include:
|Maximum Height||14 ft.|
|Maximum Width||8 1/2 ft.|
|Single Vehicle||40 ft.|
|Bus, Motorcoach||45 ft.|
|Trailer, Semi-Trailer||53 ft.|
|Special Combinations||65 ft.|
|Per Axle||20,000 lbs.|
|Per Tandem Axle||34,000 lbs.|
|Max. Gross Weight||80,000 lbs.|
Vehicles transporting loads which temporarily exceed dimension or weight limitations may be issued special permits at the discretion of the Missouri Department of Transportation by calling (800) 877-8499.
Fuel Permits: Diesel
A diesel-burning vehicle weighing more than 26,00 pounds must have an International Fuel Tax Agreement (IFTA) license. Current year IFTA stickers must appear on both sides of the truck. Otherwise, the operator must purchase, and place in the vehicle, prior to entry into the state, a 72-hour Missouri Fuel Permit. Cost for the permit is $10.00. Trip and fuel permits may be combined into one permit for $20.00. If renting a vehicle, please be sure current IFTA stickers are shown on both sides of the vehicle.
All lower 48 states belong to IFTA. For additional information, contact the Missouri Highway Reciprocity Commission at (573) 751-6433
Tax Rates and Policies
State Sales Tax
Missouri sales tax is 4.225 percent. Communities may impose an additional local sales tax generally ranging from 1/2 to 1 percent. Counties may also adopt a sales tax generally ranging from 1/4 to 1 percent.
Missouri’s Gasoline and diesel tax is 17 cents per gallon.
For additional information on tax rates and/or tax policy in Missouri, contact the Film Commission office or the Missouri Department of Revenue at (573) 751-2611.
Missouri has no state hotel/motel occupancy tax, but room rates are subject to sales tax. Local occupancy taxes are levied in Kansas City, St. Louis and various other Missouri communities.
|Kansas City||St. Louis||St. Louis County|
|Lodging Tax (under 31 days)||11.975%||14.1%||13.225%|
|Lodging Tax (after 31 days)||0%||0%||0%|
Corporate Income Tax
State law sets the corporate income tax rate at 6.25 percent of net taxable income (as of 1996) earned by a business in Missouri. This is lower than nearly all of the 46 states imposing a corporate income tax. Missouri allows 50 percent of federal income tax liability to be deducted before computing taxable income. For more information, contact the Missouri Department of Revenue at (573) 751-4541.
Personal Income Tax
Personal income tax rates are graduated from a low of 1 and 1/2 percent on taxable incomes of $1,000 or less, to a high of $315 plus 6 percent on taxable incomes in excess of $9,000. Personal taxable income may also be reduced by 100 percent of federal income tax liability. For additional information, contact the Missouri Department of Revenue at (573) 751-3505.
Earnings Tax – Kansas City
While filming in Kansas City, production companies are responsible for withholding an additional one percent earnings tax from gross salaries of all staff, cast and crew. This tax is levied for each working day while on location within the city limits. It does not apply to work performed outside the city limits.
For more information, contact:
Greater Kansas City Film Commission
Earnings Tax – Saint Louis
While filming in St. Louis, production companies are responsible for withholding an additional one percent earnings tax from gross salaries of all staff, cast and crew. The production company is also taxed an additional 1/2 percent of the gross salaries of all staff, cast and crew. This tax is levied for each working day while on location within the city limits. It does not apply to work performed outside the city limits.
Each employee is allowed to sign a waiver stating that they do not wish to have the one percent earnings tax taken out at the time of the production. However, crew members will need to file a 1099 Form, and the earnings tax will be taken out when they file their income tax at the end of the year.