Do you need a permit to replace a roof in Jennings, MO?

City of Jennings, Missouri

city

2120 Hord Avenue, Jennings, MO 63136

10.4880% SALES TAX AND 4.2250% USE TAX FOR JENNINGS, ST. LOUIS COUNTY (Missouri Department of Revenue jurisdiction code 37178-189-000, listed as "JENNINGS ST LOUIS COUNTY NORTH COUNTY FIRE AND RESCUE FIR"), per the Department's Sales and Use Tax Rate Tables for October, November, December 2026 (updated 8/25/2026). The same table lists 3 other rows for parts of Jennings inside a community improvement, transportation development or other district, in a separately coded part of the city, or in another county, with sales tax rates of 10.4880% to 10.9880%. For a roofer, the Department's Contractors Tax Matrix (effective 10-24-2022) defines a contractor as "Any person entering into an agreement to improve, repair, replace, erect or alter real property," and lists "Purchases of parts, materials, supplies, and chemicals purchased by contractors" as taxable. It says the "Missouri sales or Missouri consumer's use tax must be paid to the vendor or accrued and remitted directly to the Missouri Department of Revenue."