Missouri Code § 660.149

Exemption from sales and use taxes — gross receipt tax, exemption or reduction may be made by political subdivisions.
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1. In addition to the exemptions granted under the provisions of section 144.030 , economy rate telephone service shall also be specifically exempted from the provisions of sections 144.010 to 144.510 and 144.600 to 144.745 , and from the computation of the tax levied, assessed or payable under sections 144.010 to 144.510 and 144.600 to 144.745 .
2. Notwithstanding any other provision of the law to the contrary, any local political subdivision may choose to reduce or exempt from its gross receipts tax on economy rate telephone service.

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