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MissouriSales Tax

A Complete Guide For Businesses

Automate My MissouriSales Tax Filings

State Rate
4.225%

Local Tax
yes

State Portal
Department of Revenue

Phone
(573) 751-3505

General requirements

Missouri is an origin-based state (sales are taxed where the seller is located).

  • Sales tax is charged on the sale of tangible personal property (TPP) and taxable services sold at retail
  • For wholesalers, items purchased for resale aren’t taxed

To file returns and pay online go to MyTax Missouri.

Rates

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.

How food is taxed

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.

Nexus in Missouri

Business activities that establish a minimum tax connection to the state include:

  • Maintaining a physical place of business including a warehouse or distribution center
  • Having representatives, agents, or employees in the state
  • Owning property or maintaining inventory in the state

An out-of-state seller is not considered a vendor in the state if:

  • The person’s total gross receipts did not exceed $500,000 in this state, or $12,500,000 in the entire United States, in the immediately preceding calendar year;
  • The person maintains no place of business in this state; and
  • The person has no selling agents in this state

Filing schedule

For all sales tax returns filed and paid on time, you’ll receive a 2% timely payment discount.

Due dates are as follows:

  • Annual filers: Returns are due on or before January 31 of the following year
  • Quarterly filers: Returns are due on or before the last day of the month following the end of the quarter
  • Monthly filers: Returns are due on or by the 20th of the following month, except on quarter ending months (the due dates for quarterly returns should be followed when filing quarter ending months such as March, June, September, and December)

Registering to collect sales tax in Missouri

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.

Penalties

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.

See how easy it is to automate your sales tax filings.

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