Sales tax revenues are used to support several taxing entities including the city, state and county, as well as special interests.
To see total Sales and/or Use Tax by location in the State of Missouri, Click here
Sales and use tax rates are subject to change each calendar quarter. The rates below are effective as of April 1, 2023.
There are several Transportation Development Districts (TDD) and Community Improvement Districts (CID) authorized by the Jackson County Circuit Court within the city. These districts have levied an additional sales tax to pay for road infrastructure and community improvement costs.
Total Sales Tax Rates may vary for some special categories including food, domestic utilities, and exempt manufacturing facilities. See the Missouri Department of Revenue website for details.
| City of Lee's Summit Sales Tax Rates |
| State |
Jackson County |
Cass County |
| General |
3.000% |
3.000% |
| Education |
1.000% |
1.000% |
| Parks & Soil Conservation |
.0100% |
0.100% |
| Conservation |
0.125% |
0.125% |
| Total State |
4.225% |
4.225% |
| |
| County |
Jackson County |
Cass County |
| General |
0.500% |
0.750% |
| County Capital Improvements |
0.375% |
0.250% |
| Drug Enforcement |
0.250% |
0.000% |
| Law Enforcement |
0.000% |
0.250% |
| Community Children's Services |
0.250% |
0.000% |
| Total County |
1.375% |
1.250% |
| |
| City |
Jackson County |
Cass County |
| General |
1.000% |
1.000% |
| Local Parks |
0.250% |
0.250% |
| Capital Projects |
0.500% |
0.500% |
| Transportation |
0.500% |
0.500% |
| Public Safety Sales Tax |
0.500% |
0.500% |
| Total City |
2.750% |
2.750% |
| |
| Other |
Jackson County |
Cass County |
| Kansas City Zoological District |
0.125% |
0.000% |
| Emergency Services |
0.000% |
0.500% |
| Total Other |
0.125% |
0.500% |
| |
| TOTAL SALES TAX |
8.475% |
8.725% |
| |
|
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