Manufacturing Inputs Sales Tax Exemption
Estimated Fiscal Impact
Executive Summary:
The Taxpayers Research Institute and Associated Industries of Missouri has proposed, for the second year in a row, eliminating all sales taxes on all manufacturing inputs.  The cost of eliminating the taxes is low because nearly all manufacturing inputs are already exempted.
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Missouri Quality Jobs Act
Program Results
Executive Summary:
The Missouri Quality Jobs Act has produced more than 12,500 jobs with average wages of $46,856.  Estimated average wages of jobs created under the program are anticipated to exceed $630 million per year by 2012.  The state's return on investment averages $3.18 for every dollar invested.
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Missouri Quality Jobs Act
Appendix
Results by County:
See program results sorted by county.  Return on investment is shown for each Missouri Quality Jobs project.








Tax Reform Series
Broadening Missouri's Sales Tax Base
Service Taxation (2006)
Executive Summary:
In Missouri, some policy makers have claimed erosion of the tax base has reached a point that demands a complete overhaul of the sales and use tax system.  This study examines the pitfalls of applying sales taxes to services.
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Missouri Tax Burden Distribution Study (2005)
Executive Summary: 
Though criticized for not paying their "fair share" of taxes, employers in Missouri have paid more than one-fourth of all major Missouri taxes every year for at least the last 20 years.  This study examines all the major tax types in Missouri and the proportional amount paid by employers and individual taxpayers from 1984 to 2004.
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Athletes and Entertainers Withholding Tax (2005)
Executive Summary:
This report examines the history and evolution of the special withholding tax treatment required for athletes and entertainers that perform in Missouri.
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