Missouri Sales Tax Guide 2025: Laws, Rates, Compliance

Are you navigating the complexities of Missouri’s taxation system? Whether you’re a resident, business owner, or planning a move to the Show-Me State, understanding how to manage Missouri’s tax requirements can help you save time and money. This guide will walk you through everything you need to know about Missouri’s state taxes, including sales tax, use tax, exemptions, filing requirements, and more.

Missouri Sales Tax

Missouri sales tax law, enacted in 1934, applies a 4.23% state sales tax on retail goods, with additional local rates varying by jurisdiction. Sales tax in Missouri, complemented by the Missouri sales and use tax, ensures compliance for in-state and out-of-state purchases.

Missouri Sales Tax Rate

Missouri’s base sales tax rate is 4.225%, with local tax rates varying by jurisdiction, resulting in a total sales tax range of 4.225% to 10.1%.

Jurisdiction	Sales Tax Rate
State Tax	4.225%
County Tax	0%–5.875%
City Tax	0%–5.875%
Special Tax	0.00%
Combined Tax	4.225%–10.1%

For more information on city-based tax rates in Missouri check out Kintsugi’s City Level Sales Tax Guides.

Missouri Sales Tax Calculator

Imagine you own a retail store in Kansas City, Missouri, where the combined sales tax rate (state + local) is 8.6%. You’re selling a piece of furniture priced at $500, and you need to calculate the sales tax and total amount the customer will pay.

Step 1: Determine the Total Sales Tax Rate

In Missouri, the total sales tax rate includes the state rate and the local rate:

• State Sales Tax Rate: 4.225%
• Local Sales Tax Rate in Kansas City: 4.375%
• Total Sales Tax Rate: 4.225% + 4.375% = 8.6% (or 0.086 in decimal form).

Step 2: Calculate the Sales Tax

Use the formula for calculating sales tax:

Sales Tax = Item Price × Total Sales Tax Rate

Plug in the values:

Sales Tax = 500 × 0.086 = 43

The sales tax on the $500 furniture item is $43.00.

Step 3: Calculate the Total Price

Add the sales tax to the original price of the item to determine the total amount the customer will pay:

Total Price = Item Price + Sales Tax

Total Price = 500 + 43 = 543

Final Answer:

The total price of the furniture, including sales tax, is $543.00.

Additional Considerations:

1. Local Tax Variations: Tax rates vary by city and county. Use the Missouri Department of Revenue Sales Tax Rate Finder to determine the correct rate for each jurisdiction.
2. Exemptions: Certain items, like prescription drugs and some medical equipment, are exempt from sales tax in Missouri. Verify whether your item qualifies for exemptions.
3. Use Tax: For online or out-of-state sales delivered to Missouri, calculate use tax instead, which matches the total sales tax rate for the buyer’s location.
4. Remote Sellers: Businesses outside Missouri must collect sales tax if they meet the economic nexus threshold of $100,000 in annual sales.

By following this method, businesses can calculate sales tax accurately and ensure compliance with Missouri’s tax regulations.

FAQ on Sales Tax on Missouri

What is the Sales Tax Rate in Kansas City Missouri?

The total sales tax rate in Kansas City, Missouri, is 8.6%, including the state rate of 4.225% and local taxes.

What is the Sales Tax Rate in Missouri?

Missouri’s state sales tax rate is 4.225%, with local rates ranging up to an additional 5.875%, making the total range 4.225%–10.1%.

How to Calculate Sales Tax in Missouri?

Multiply the item price by the total tax rate (state + local). For example, on a $100 item with a total tax rate of 8%: $100 × 0.08 = $8.

How to Calculate Vehicle Sales Tax in Missouri?

Multiply the vehicle’s purchase price by the 4.225% state tax rate, and add any applicable local tax rates based on your address.

How is the Missouri Tax Calculated?

Missouri tax is calculated by applying the combined state (4.225%) and local tax rate to the total purchase price of taxable goods or services.

Sales Tax Nexus in Missouri

Missouri’s base sales tax rate is 4.225%, with businesses required to register for sales tax collection if they meet specific nexus thresholds or engage in taxable sales activities.

Effective Date	Threshold	Includable Sales (Gross, Retail, or Taxable)	When You Need to Register
1/1/2023	$100,000 in taxable sales annually	Taxable Sales	No later than 3 months following the close of the quarter upon exceeding the threshold
Ongoing	Any physical presence in Missouri	Retail and Taxable Sales	Immediately upon establishing a physical presence, such as an office, warehouse, or employees.

FAQ on Sales Tax Nexus in Missouri

What is the Sales Tax Nexus in Missouri?

Sales tax nexus in Missouri is established through physical presence, such as an office or inventory, or economic activity exceeding $100,000 in annual gross sales.

How to File for Sales Tax Nexus in Jolliet Missouri?

Register for a sales tax license with the Missouri Department of Revenue by submitting an application online or via mail. You must begin collecting tax as soon as nexus is established.

What are the Nexus Rules for Sales Tax in Missouri?

Missouri requires businesses to collect and remit sales tax if they have a physical presence or meet the economic nexus threshold of $100,000 in annual gross sales.

What Constitutes Sales Tax Nexus in Missouri?

Nexus in Missouri includes physical presence (e.g., office, employees) or economic presence when sales exceed $100,000 annually, even for remote sellers.

Missouri Sales Tax Exemptions

Missouri offers various sales tax exemptions to support industries like manufacturing, agriculture, and nonprofits. These exemptions reduce tax liability for qualifying purchases used directly in production, farming, or nonprofit activities.

Category	Exemption Description
Manufacturing Equipment	Machinery and equipment used directly in manufacturing or production are tax-exempt.
Agricultural Supplies	Seeds, fertilizers, and farm equipment used in agricultural production are exempt.
Nonprofit Organizations	Qualifying nonprofits can claim exemptions for purchases related to their charitable purposes.
Prescription Drugs	Prescription medications and certain medical devices are exempt from sales tax.
Utilities for Production	Utilities like electricity or gas used directly in manufacturing are exempt.
Resale Items	Goods purchased for resale are exempt when a resale certificate is provided.
Government Purchases	Sales to federal, state, and local government agencies are exempt.

FAQ on Sales Tax Exemption in Missouri

How do I Apply for a Missouri Sales Tax Exemption Certificate?

To apply for a Missouri Sales Tax Exemption Certificate, complete Form 149, Sales and Use Tax Exemption Certificate, available on the Missouri Department of Revenue website. Submit the form to sellers for qualifying purchases. The certificate allows businesses and organizations to claim exemptions for eligible items.

What is Exempt from Sales Tax in Missouri?

Missouri sales tax exemptions include manufacturing equipment, agricultural supplies, utilities for production, and nonprofit purchases. Read this blog on Missouri sales tax exemptions for a detailed breakdown and eligibility criteria. For the full list, visit the Missouri Department of Revenue exemptions page.

What is the Missouri Sales Tax on SaaS?

Missouri does not currently tax SaaS (Software as a Service) under its sales tax laws, as it is not considered tangible personal property. Learn more in this blog on Missouri SaaS sales tax.

Does Missouri have Sales Tax on Clothes?

Yes, clothing in Missouri is subject to the base 4.225% state sales tax, along with applicable local taxes. However, Missouri’s annual sales tax holiday provides exemptions on clothing priced under $100. Visit this blog on Missouri clothing sales tax for more details.

What is Exempt from Sales Tax in Missouri?

tems like prescription drugs, manufacturing equipment, agricultural supplies, utilities used in production, and resale goods are exempt from Missouri sales tax. Nonprofits may also qualify for exemptions on specific purchases.

How to get a Sales Tax Exempt Number in Missouri?

Apply for a sales tax exemption by completing and submitting Form 149 through the Missouri Department of Revenue. Once approved, you’ll receive an exemption certificate to use for qualifying purchases.

How to File for Sales Tax Exemption State of Missouri?

To file for a sales tax exemption, submit the completed Form 149 with the required documentation to the Missouri Department of Revenue. The seller keeps this form on file for exempt transactions.

What Items are Exempt from Missouri Sales Tax?

Exempt items include prescription medications, medical devices, farm equipment, manufacturing machinery, and utilities for production. For a complete list, check the Missouri Department of Revenue exemptions page.

Is There Sales Tax on Clothing in Missouri?

Yes, clothing in Missouri is taxable, with a base state tax rate of 4.225% plus applicable local taxes. However, exemptions apply during the annual sales tax holiday for certain clothing items priced under $100.

What is the Sales Tax on Clothing in Missouri?

Clothing is subject to Missouri’s 4.225% state tax, with additional local taxes depending on the jurisdiction, resulting in a combined rate of up to 10.1% in some areas.

Missouri Sales Tax Filing

Missouri businesses must file sales tax returns monthly, quarterly, or annually, depending on their assigned filing frequency. Returns must include gross sales, taxable sales, and tax collected.

What are the Missouri Sales Tax Filing Requirements?

Businesses must file sales tax returns electronically through the Missouri Department of Revenue portal. The filing frequency is based on taxable sales volume.

How do I File Sales Tax in Missouri?

File sales tax returns through the Missouri Department of Revenue’s online portal. Report gross sales, taxable sales, and collected tax, and submit payment by the due date.

How often do I Need to File Sales Tax in Missouri?

Filing frequency in Missouri depends on your taxable sales volume. High-volume businesses file monthly, while smaller businesses may file quarterly or annually.

How can I Apply for Missouri Sales Tax Registration?

Registering for a sales tax permit in Missouri is a crucial step for businesses selling taxable goods or services within the state. The Missouri Department of Revenue provides an online platform to streamline the registration process and ensure compliance with state tax laws.

1. Visit the Missouri Department of Revenue Website: Go to the Missouri Department of Revenue Sales Tax Filing page. Click on the link for “Register for a Missouri Tax Identification Number.”
2. Create an Account on the Online Portal: If you’re a first-time user, create an account on the MyTax Missouri Portal by clicking "Register New User." Provide your email address, set a password, and verify your email to activate the account.
3. Log In to Your Account: Once your account is activated, log in using your credentials. Navigate to the “Business Tax Registration” section to begin the application process.
4. Start the Sales Tax Registration Process: Select the option to register for a Sales and Use Tax License. This is required to collect and remit sales tax on taxable goods or services sold in Missouri.
5. Provide Business Information:
   • Business name and legal structure (LLC, sole proprietorship, corporation, etc.)
   • Federal Employer Identification Number (FEIN) or Social Security Number (for sole proprietors)
   • Business mailing and physical address
   • Type of taxable goods or services sold
   • Start date of taxable activities in Missouri.
6. Add Additional Locations (if applicable): If your business operates in multiple locations, provide the address and details for each physical location where sales occur.
7. Submit Supporting Documentation: Upload any required documents, such as proof of your business structure or FEIN confirmation letter, if prompted by the system.
8. Review and Submit the Application: Double-check all the information entered for accuracy. Submit the application electronically through the MyTax Missouri portal.
9. Receive Your Missouri Tax Identification Number and License: After processing, you will receive a Missouri Tax ID Number and a Sales and Use Tax License. This allows your business to legally collect and remit sales tax.
10. Begin Collecting and Filing Sales Tax: Start collecting Missouri’s sales tax on all taxable sales. Use the MyTax Missouri portal to file sales tax returns and remit payments by the due date.

By following these steps, you’ll complete your Missouri sales tax registration and ensure compliance with state tax regulations. For additional assistance, visit the Missouri Department of Revenue FAQ page.

Missouri Sales Tax Due Date

Sales tax returns are typically due on the 20th of the month following the reporting period. Businesses must file timely to avoid penalties.

Filing Frequency	Due Date
Monthly	20th of the following month
Quarterly	20th of the month following the quarter's end
Annually	January 20th of the following year

What is the Due Date for Missouri Sales Tax?

The due date for Missouri sales tax is the 20th of the month following the reporting period, regardless of filing frequency.

What is the Penalty for Filing Sales Tax Late in Missouri?

The penalty for late filing is 5% of the unpaid tax per month, up to a maximum of 25%. Interest is also charged on the outstanding balance.

For More Information

For more information on how to file your sales tax, visit the Missouri Sales Tax Revenue Service website.