| Taxation of real and Personal property | Missouri law sets the assessment ratio for personal property at one-third (33 1/3%) of true value.
Real property assessment is 32% of true value. All are then taxed at the rate of $6.12 per hundred dollars of valuation. |
Taxation of Telecommunications
services | There is an 8% gross receipt tax on local calls |
| Taxation of 800 number calls | None |
| General sales and use tax | The local sales tax is 7.60%. There is no use tax. |
| Average worker's compensation costs | The cost is 40 cents per $100 of payroll. |
Unemployment insurance
costs | Missouri's system begins all new employers with a rate of 2.7% on the first $8,000 of payroll per employee. As the company develops a track record, the rate may be lowered to as low as 0% depending on the number of claims. |