Missouri Sales Tax Guide: Rate, Rules & Filing
The Missouri state sales tax rate is 4.225%; combined rates with local taxes range from 5.225% to 11.488%, most commonly 8.725% (as of October 2026).
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What is the sales tax rate in Missouri?
The Missouri state sales tax rate is 4.225%; combined rates with local taxes range from 5.225% to 11.488%, most commonly 8.725% (as of October 2026).
- State rate
- 4.225%
- Most common
- 8.725%
- Combined rates
- 5.225%–11.488%
- Rates as of
- October 2026
Most common is the combined rate found in the most ZIP codes. Source: Kintsugi's rate table, updated monthly. Official source: Missouri DOR — Sales and Use Tax.
Do I need a Missouri sales tax permit?
You need one once you have nexus in Missouri, from a physical presence or from sales. 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. Nexus and registration rules
When is Missouri sales tax due?
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. Filing frequency and deadlines
Key Takeaways
Missouri's state sales tax rate is 4.225%, with local taxes bringing combined rates to roughly 8% or more [1]. You have economic nexus once gross receipts from taxable Missouri sales exceed $100,000 over the preceding 12 months, with no transaction-count trigger, under the law that took effect January 1, 2023 [2]. SaaS and digital products are not taxable, groceries are taxed at a reduced 1.225% state rate, and clothing is taxable [3][4]. Appeal an assessment to the Administrative Hearing Commission within 60 days [6].
What is taxable in Missouri?
SaaS
Exempt
Clothing
Taxable
Groceries
Taxable
Digital Goods
Exempt
What are the sales tax rates in Missouri?
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.
Component | Rate | Scope |
|---|---|---|
State | 4.225% | Statewide |
Local + district | up to ~9.0% | Varies by location |
Combined | 4.225%–13.24% | Varies by location |
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.
What are the sales tax rates by county in Missouri?
The combined rate is the 4.225% state rate plus any county, city and special district taxes. The range covers every ZIP code in the county, and the most common rate is the one found in the most of them. Select a column heading to sort, or look up an exact address with the sales tax calculator.
Rates as of 115 counties with a local tax
| Adair County | 1.25% | 5.975%–8.725% | 5.975% | 4 |
|---|---|---|---|---|
| Andrew County | 3.2% | 7.925%–10.425% | 7.925% | 1 |
| Atchison County | 2.25% | 6.475%–9.475% | 6.475% | 3 |
| Audrain County | 2.125% | 6.85%–8.85% | 6.85% | 5 |
| Barry County | 2% | 6.725%–9.975% | 6.725% | 8 |
| Barton County | 1.75% | 7.475%–9.475% | 7.475% | 5 |
| Bates County | 1% | 5.225%–8.85% | 5.225% | 5 |
| Benton County | 2% | 6.725%–9.1% | 7.225% | 3 |
| Bollinger County | 2.625% | 6.85%–8.85% | 6.85% | 1 |
| Boone County | 1.75% | 6.725%–9.475% | 7.975% | 6 |
| Buchanan County | 1.6% | 5.825%–9.7% | 9.7% | 2 |
| Butler County | 1.25% | 5.475%–7.975% | 5.475% | 4 |
| Caldwell County | 2.5% | 6.725%–8.725% | 7.725% | 5 |
| Callaway County | 2% | 6.725%–9.725% | 6.725% | 6 |
| Camden County | 1.5% | 6.725%–9.975% | 7.225% | 6 |
Places are the post-office towns of the ZIP codes, so a large city can count more than once. A ZIP code can cross a city or district line, so confirm the rate for the exact address. Source: Kintsugi's rate table, updated monthly from state and local rate data.
What is the sales tax registration and nexus threshold in Missouri?
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.
What is the marketplace facilitator law in Missouri?
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]
What are the sales tax filing frequencies and deadlines in Missouri?
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.
What is exempt from sales tax in Missouri?
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.
How do resale and exemption certificates work in Missouri?
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].
For the official form, multistate certificate rules and expiry, see the Missouri resale certificate guide.
What are the sales tax penalties in Missouri?
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.
How do sales tax audits and appeals work in Missouri?
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].
Sources
[2] Missouri DOR — Remote Seller and Marketplace Facilitator FAQ (economic nexus)
[3] Missouri DOR — Letter Ruling 8250 (SaaS and digital not taxable)
[5] Missouri DOR — Form 149 (Sales/Use Tax Exemption Certificate)
[6] Missouri DOR — Sales/Use Tax Collection Procedures (60-day appeal to AHC)
[10] Missouri Department of Revenue — Remote Seller and Marketplace Facilitator FAQs
Verified July 2026 against Missouri Department of Revenue published guidance.
More Missouri sales tax topics
Guides and tools for specific Missouri sales tax questions.
- Missouri sales tax calculator
- Missouri sales tax exemptions
- Missouri resale certificate
- How to file Missouri sales tax
- Missouri sales tax due dates
- Missouri sales tax on clothing
- Missouri rate changes, October 2026
- Missouri late filing penalties compared with other states
- Missouri sales tax notices explained
Missouri city sales tax rates
The combined state and local rate for each city, with a rate for every ZIP code.
Frequently Asked Questions
US Sales Tax Calculator
Results
Enter a ZIP code to see its combined state, county, city and district rate.
Calculate tax on a sale
Look up a rate, then enter an amount to see the tax and total.
This is an estimate based on location alone. The tax you owe also depends on what you sell, who you sell to and the exact delivery address. If you intend to rely on these rates, use the Kintsugi platform (opens in a new tab).