Mo. Rev. Stat. § 660.149: Exemption from sales and use taxes — gross receipt tax, exemption or reduction may be made by political subdivisions.

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.