Missouri is an origin-based state (sales are taxed where the seller is located).
To file returns and pay online go to MyTax Missouri.
The state sales tax rate is 4.225%. Additional local taxes are imposed by cities, counties, and fire districts in the state. Combined state and local rates generally range from 5.225% to 10.863%.
Find the current and past rate tables here.
There is a 3% exemption for certain foods in Missouri, including some foods for home consumption and vending machine foods. Prepared foods are taxed at the full rate.
Business activities that establish a minimum tax connection to the state include:
An out-of-state seller is not considered a vendor in the state if:
For all sales tax returns filed and paid on time, you’ll receive a 2% timely payment discount.
Due dates are as follows:
You must have a Missouri Retail Sales license before making sales in the state.
You can complete the online registration application at Online Business Registration to register with the Missouri Department of Revenue, or you can complete the paper Form 2643, Missouri Tax Registration Application, and submit the form to the Missouri Department of Revenue.
All applicants for a Retail Sales Tax license must post a bond equal to two times their average monthly sales or use tax liability.
Additions and interest are charged when you file a late return or make a late payment. Use the Additions and Interest Calculator to calculate the final amount owed.