Total Range for 2025
| Base state sales tax rate | 4.23% | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate |
| Local rate range | 0%-5.875% | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate |
| Total rate range | 4.225%-10.1% | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate |
| Economic sales nexus threshold | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate | |
| Transactions threshold | N/A | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate |
| Sales tax return filing due date | 20th of following month | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate |
The base state sales tax rate in Missouri is 4.225%, but since the local rates range from 0-5.875% the total sales tax range is 4.225-10.1%.
How to calculate your sales tax rate
Use our online sales tax calculator to determine the combined state and local sales tax rate for each location where you have a physical or economic nexus. Just enter your state and ZIP code to get your sales tax rate.
Example of using the sales tax rate in a tax calculation:
You sell a $20 t-shirt online and the customer buying the shirt is in St. Louis, Missouri (with an 8.775% sales tax).
- You charge 8.775% x $20 = $1.75 sales tax.
- Customer pays $20 + $1.75 = $21.75 total.
- You collect and report the $1.75 sales tax to Missouri.
Nexus: Why do you need to collect sales tax in Missouri?
If you’re selling goods and services in Missouri then sales tax might apply! To determine your obligation, you need to understand “nexus,” which ties businesses to states for tax purposes.
Two types of nexus exist:
- Physical Nexus: Having a physical presence, like an office, warehouse, or employees in Missouri, triggers this type. If you do, you likely need to collect sales tax.
- Economic Nexus: This kicks in when your sales within Missouri exceed a certain economic threshold. Even without a physical presence, surpassing this threshold requires collecting sales tax.
Services
- In Missouri, services are generally not taxable. However, if your service directly results in the creation or sale of a tangible good, it might be taxable.
Goods
- Generally, tangible personal property is taxable in Missouri.
- Some examples of exempt goods include groceries (excluding prepared food), prescription drugs and medical devices, and certain agricultural and manufacturing machinery.
Freight/Shipping
- Shipping charges are generally taxable in Missouri if they are included in the sale price or if the buyer pays for them.
- If the shipping cost is separately listed and the buyer isn’t required to pay it, it’s usually exempt.
Clothing
- Clothing is subject to sales tax unless there is a sales tax holiday
Electronics
- Sales of electronics are taxable
SaaS
- SaaS is not subject to sales tax in Missouri.
Digital Products
- While the state has not specifically addressed the taxability of digital products.
- However a June 2023 letter ruling from the Missouri Department of Revenue clarifies that digital music, interactive computer services, and subscription signature services are not taxable.
Software
- Generally, downloadable software is considered intangible and not taxable in Missouri.
- However, pre-loaded software on a physical medium (like a CD) might be taxable.
How to register for sales tax in Missouri
You have two options to register for a sales tax permit in Missouri:
- Online Registration: This is the faster and recommended method. Visit the Missouri Department of Revenue’s website at https://dor.mo.gov/ and navigate to the Online Business Registration page. Select “start registration” and follow the steps, which will involve:
- Agreeing to terms and conditions
- Providing your contact information
- Entering details for each business owner
- Filling out your business information
- Submitting the application
- Paper Application: You can download Missouri Form 2643, “Application for Missouri Sales Tax Registration and/or Use Tax Permit,” from the department’s website and mail it in with the required information.
How to collect sales tax in Missouri
- Collect the Tax:
- Once you know the combined rate, add it to your sales price during checkout.
- You can show the breakdown of the product price and the sales tax amount separately on your receipt.
- Keep Records:
- It’s crucial to maintain good records of your sales and the amount of sales tax collected for each transaction.
- These records will be necessary when you file your sales tax return.
- File and Pay Sales Tax:
- The frequency of filing your sales tax return depends on your total sales amount.
How to get a sales tax permit/license in Missouri?
To get a sales tax permit in Missouri:
- Apply online at the Missouri Department of Revenue website: https://dor.mo.gov/.
- Provide your contact info, business details, and estimated sales.
- It’s faster than mailing Form 2643.
- You’ll get your permit number within 10 business days.
When are Missouri’s sales tax returns due?
The due date for filing your Missouri sales tax return depends on the frequency with which you are required to file, which is determined by your total sales tax liability. Here’s a breakdown:
- Monthly Filing: If you expect your sales tax liability to be $1,500 or more per month, you must file and pay electronically by the 20th of the month following the tax period.
- Quarterly Filing: If your sales tax liability is expected to be less than $1,500 per month, but more than $150 per quarter, you must file and pay electronically by the last day of the month following the quarter.
- Annual Filing: If your sales tax liability is expected to be less than $150 per quarter, you can file and pay electronically by January 31st following the previous calendar year.
Is anyone exempt from sales tax in Missouri?
Yes, there are certain categories of people and organizations exempt from paying sales tax in Missouri. Here are some examples:
- Government agencies: Federal, state, and local government agencies don’t typically pay sales tax on purchases they make for governmental purposes.
- Some nonprofit organizations: Non-profit civic, social, service or fraternal organizations that qualify for tax-exempt status under Internal Revenue Code Section 501(c)(8) or (10) are exempt for their civic or charitable activities. There are also exemptions for similar organizations from other states under certain conditions.
- Merchants purchasing for resale: Businesses that buy goods to resell them in the normal course of business are exempt from paying sales tax on those purchases. However, they typically need to provide a resale certificate to the seller.
- Certain purchases: Some specific goods and services are exempt from sales tax. This can include things like prescription drugs, certain medical equipment, and sales between states.
Do I Have to Collect Sales Tax from Missouri Customers if I Sell on Amazon, Walmart, Ebay, or Etsy?
You do not have to register, collect, or remit vendor’s use tax if you are selling through a marketplace facilitator only.
Missouri has a marketplace facilitator law, which means that marketplaces like Walmart, Etsy, or Amazon should collect sales tax on behalf of third-party sellers on their platforms.
However, if you are selling independently in addition to selling through a marketplace facilitator and your total gross receipts (including those made through the marketplace facilitator) exceed $100,000, you will need to register, collect, and remit use tax on the taxable sales made separately from what is reported by the marketplace facilitator.
