Missouri Sales Tax

If your business sells to customers in Missouri, you may be required to collect and remit sales taxes to the state, as well as applicable county or city authorities. This guide will help you navigate the nuances of Missouri sales tax and understand your responsibilities more clearly.

Missouri Sales Tax Rates

The state of Missouri has a statewide sales tax rate of 4.225%. Local jurisdictions such as counties, cities, and special districts can have their own tax rates in addition to the state rate. Every location does, so the minimum effective tax rate is 4.725%. The maximum combined sales tax rate in Missouri is 11.957%.

A complete listing of all local sales tax rates can be found on the Missouri Department of Revenue website.

There is also a separate sales tax rate for food in Missouri, which is 1.225% and applies to all food not meant to be immediately consumed unless purchased with food stamps or WIC coupons. Local taxes may still apply, increasing the total tax rate for food items when applicable.

Tax Sourcing

Missouri is an origin-based state for in-state sellers, but they have destination-based sourcing for remote sellers.

This means that for Missouri-based sellers, the tax rate that you will collect depends on the physical location of your business or the location of the warehouse the goods ship from. You will always charge the same rate to your customers no matter where they are located.

For remote sellers, the sales tax rate from the destination location should be applied. This means that the total tax rate for your order will be dependent on the address to which it’s being shipped. This should include the state rate and any local rates that apply to that address. In order to determine what rates apply to an address, you often cannot rely on zip code alone, and you may need to use a service such as AccurateTax.

Missouri Nexus

Physical Nexus

Like most states, Missouri requires that you charge sales tax on purchases to Missouri customers if you have a significant sales tax nexus, or presence, in the state. You are considered to have a physical nexus in Missouri if you:

• Have an office, warehouse, distribution house, sales house, or service enterprise in the state
• Maintain a stock of goods in the state
• Solicit orders from Missouri customers on a regular basis, unless this is only through advertising or direct mail campaigns
• Regularly lease property into or service property in the state
• Have an affiliate relationship with a vendor in the state

Economic Nexus

Missouri was the last state in the union to adopt an economic nexus law requiring out-of-state sellers to collect sales tax. Signed into law on June 30, 2021, SB 153 and 97 creates new provisions for economic nexus that went into effect on January 1, 2023. According to the new law, small businesses that make $100,000 or more in sales into Missouri in a 12-month period are required to collect and remit sales tax, even if they don’t have a physical presence.

Remote sellers can find guidance on this page of the Missouri Department of Revenue website.

What is Taxable in Missouri?

Tangible Goods

Most sales of tangible personal property in Missouri are taxable, as are many services. The state defines tangible personal property as “any type of property that can be moved, touched or felt.” This includes things like household appliances, furniture, office supplies, tools, clothes, and machinery.

Services

Taxable services in Missouri include those related to:

• Amusement, recreation, and entertainment
• Fabrication of a product for sale at retail
• Selling of a product at retail
• Mandatory gratuities
• Providing rooms, meals, and drinks to guests in a hotel, restaurant, or similar place of business

Shipping and Handling

Shipping, handling, and delivery charges are also generally taxable when they are intended to be part of the sale. This is true whether they are listed separately on the invoice or receipt or not.

Digital Goods and Services

Digital music and streaming subscription services, including television and video, are not subject to Missouri sales or use tax.

Prewritten or “canned” software that is delivered on physical media, such as CDs, DVDs, or USB drives, are taxable. However, if the canned software is delivered electronically, it is not taxable. Custom software that is delivered to the buyer is not taxable. Software as a Service, also known as SaaS, is likewise not taxable.

Exceptions

There are exceptions to all of these instances of taxable goods and services as well.

Exceptions also exist for certain types of products when they’re used for specific purposes. These include machinery, equipment, and appliances purchased for the sole purpose of controlling air and water pollution. Also covered under a specific exemption is equipment used in agriculture, as is the sale of livestock.

Prescription medications that can only legally be dispensed by a pharmacist are exempt from sales tax, as are hearing aids, hearing aid supplies, and insulin. Some other types of medical equipment qualify for exemptions as well, including hemodialysis equipment, prosthetic limbs, medical grade oxygen, and pacemakers.

Exemptions

Exemptions relate to a special status of the purchaser, as any educational, civic, religious, or social organization can apply for an exemption. They must present proof of exemption for the sales tax to be waived.

Sales Tax Holidays

Missouri provides two sales tax holidays a year, and both relate to specific types of goods and services. Tax compliance changes during these periods. These are:

• Show-me Green Tax Holiday: This runs during April, and it covers sales of qualifying Energy Star certified new appliances. In this case, the state sales tax will not apply, but local jurisdictions can make their own determination about whether to impose their customary tax rates or not.
• Back to School Sales Tax Holiday: This runs from the first Friday in August through the first Sunday in August, and it eliminates sales tax on certain items including school supplies, clothing, computers, and others that may be necessary for students to acquire as they prepare to return to school.

As a business owner, you need to make sure that you only eliminate sales tax on purchases made during the holiday period, and that all items purchased qualify for special status.

Registration and Filing

Before you can collect Missouri state sales tax, you need to be register for a sales tax permit. You may register online or submit form 2643 by mail.

Transient employers or businesses with a prior delinquency may have to post a bond. However, as of 2018, a bond is not required of most businesses when registering to collect sales tax.

You should receive your state tax ID number within 10 days of the receipt of all parts of your completed application, unless additional information is needed. In that case, they will contact you by mail.

Filing Frequencies and Deadlines

When you’re ready, you can file your sales tax returns and make payments online via your MyTax Missouri account, or you can use a software provider such as AccurateTax.

The frequency with which you need to file will be based on the total amount of tax you collect over a given period. Regulations require:

• Annual filing for tax liability of less than $200 per month
• Quarterly filing for tax liability $200 per month but less than $500 per month
• Monthly filing for tax liability of $500 per month or more
• Quarter-monthly filing for certain tax liability if assigned by the Department of Revenue

Note that you do not determine your filing frequency. It will be assigned to you by the Department of Revenue upon registration, and may be adjusted if your liabilities change.

Annual Filers

For those filing annually, returns are due by January 31^st of the following year.

Quarterly Filers

For those filing quarterly, the following due dates apply:

Period	Due Date
January – March (Q1)	April 30
April – June (Q2)	July 31
July – September (Q3)	October 31
October – December (Q4)	January 31

Monthly Filers

For those filing monthly, the following due dates apply:

Period	Due Date
January	February 20
February	March 20
March	April 30
April	May 20
May	June 20
June	July 31
July	August 20
August	September 20
September	October 31
October	November 20
November	December 20
December	January 31

Quarter-monthly Filers

If you have to file quarter-monthly, payments are due within 3 business days of the end of the previous period. These periods are structured as follows:

Period	Due Date
1: 1st – 7th of the month	10th of the month
2: 8th – 15th of the month	18th of the month
3: 16th – 22nd of the month	25th of the month
4: 23rd – end of month	3rd of following month

Although due dates for filing apply to both state and local sales tax, local sales taxes will never be paid more frequently than monthly. If you must file and pay your state sales tax quarter-monthly, you will still only pay the local taxes once a month, and the local tax due is not included in the total when determining how frequently you must file.

For more information for quarter-monthly filers, please see this page on the Missouri DOR website.

Notes

If a due date falls on a weekend or holiday, payments will be considered on time when postmarked or received by the next business day.

If no taxable sales were made within a given period by a business with a sales tax license, a zero-dollar return is required. The same deadlines apply.

Penalties and Interest

A failure to make a timely payment when you have filed a return on time will result in a 5% penalty assessed on the total amount of tax due. Failure to file a return will result in a 5% penalty for each month you are late, with a maximum of 25%. Interest is also charged on late payments at a rate of 4% annually, and the interest is only applied to the original amount of tax due.

Resources

• Missouri Department of Revenue website
• Register to collect Missouri sales tax
• Missouri MyTax
• Local Government Tax Guide
• Missouri Sales Tax Calculator

Missouri Sales Tax Software

There are quite a few details to keep track of when determining if you need to collect and remit Missouri state sales tax, and at what rate. This can be particularly burdensome if you do business in multiple states and must keep track of these details for each state separately. Fortunately, you can take advantage of special software designed specifically to help you manage these types of situations and requirements. TaxTools is just such a program, and it will significantly streamline your accounting processes.

The tax calculator and TaxTools program can keep track of changes to local tax rates, accurately compute appropriate rates for purchases, keep track of tax filing deadlines, and ensure timely payments. It also integrates with any eCommerce platform, allowing you to keep doing business your way without having to worry about the details of sales tax collected on each individual sale you make in Missouri and elsewhere. When you do need to access data on this, however, you’ll find it organized by state and up to date, helping to significantly streamline your sales process.

If you’re ready to see what TaxTools can do for your business, click here to learn more or to sign up for a free trial today.

Last updated July 2025