Missouri Sales Tax Guide (2026)

Missouri's state sales tax rate is 4.225%. Cities, counties, and special districts stack additional taxes, giving Missouri one of the most fragmented local-tax structures in the country; combined rates exceed 10% in some areas and average about 8.4%. Missouri is origin-based for in-state sellers.

St. Louis and Kansas City carry combined rates near or above 9%. To find the combined rate for a specific address, use our US sales tax calculator.

Missouri economic nexus applies once your gross receipts from taxable sales into the state exceed $100,000 in the preceding 12 months, including marketplace sales. There is no transaction-count trigger. You check the trailing 12 months at each quarter's end and, if over the threshold, register within three months. Physical presence creates nexus immediately.

Missouri has required marketplace facilitators engaged in business in the state to register and collect and remit vendor's use tax on facilitated sales delivered into Missouri since January 1, 2023, under RSMo § 144.752. The obligation applies once a facilitator's combined direct and facilitated Missouri gross receipts exceed $100,000, tested quarterly using taxable sales over the preceding 12 months, with collection required to begin no later than three months after the quarter in which the threshold was exceeded — the same $100,000 threshold used for Missouri's general remote-seller economic nexus. A marketplace seller generally does not register or collect tax on sales made only through a facilitator that reports and remits the tax, but must register and collect on any independent Missouri sales once its own total taxable Missouri receipts, including facilitated sales counted toward that threshold, exceed $100,000.[10]

Missouri assigns monthly, quarterly, or annual filing based on tax volume. Returns and payments are due the last day of the month following the reporting period for monthly and quarterly filers; annual returns are due January 31.

Missouri taxes groceries at a reduced 1.225% state rate (plus local tax) rather than exempting them. Prescription drugs are exempt. SaaS is not taxable in Missouri, and digitally delivered software and other digital goods are not taxable under current law.

Missouri buyers give the seller Form 149 (Sales/Use Tax Exemption Certificate), selecting resale, to buy inventory tax-free [5]. Missouri resale certificates do not expire, though the Department recommends updating them periodically [5].

Late filing carries a penalty of 5% of the tax due per month, up to a 25% maximum, and late payment on a timely filed return carries a flat 5% penalty, plus interest from the due date.

You must file a petition with the Administrative Hearing Commission within 60 days of the date an assessment is mailed or delivered [6]. If you do not appeal within 60 days, the assessment becomes final [6].

• [1] Missouri DOR — Sales and Use Tax (4.225% state)

• [2] Missouri DOR — Remote Seller and Marketplace Facilitator FAQ (economic nexus)

• [3] Missouri DOR — Letter Ruling 8250 (SaaS and digital not taxable)

• [4] Missouri DOR — Reduced Food Rate (1.225% state)

• [5] Missouri DOR — Form 149 (Sales/Use Tax Exemption Certificate)

• [6] Missouri DOR — Sales/Use Tax Collection Procedures (60-day appeal to AHC)

• [7] Missouri DOR — Back-to-School Sales Tax Holiday

• [8] Missouri DOR — Show-Me Green Sales Tax Holiday

• [9] Missouri DOR — Register a Business (MyTax Missouri)

• [10] Missouri Department of Revenue — Remote Seller and Marketplace Facilitator FAQs

Verified July 2026 against Missouri Department of Revenue published guidance.

• Does Missouri Have Sales Tax on Clothes? A Guide for Businesses
• Missouri Sales Tax Filing: Step-by-Step Instructions
• What is Exempt from Sales Tax in Missouri: A Guide for Businesses