# Missouri Sales Tax Guide (2026)

Canonical: https://trykintsugi.com/sales-tax-guides/usa/missouri
Published: September 22, 2026

Missouri's 4.225% state rate can exceed 10% combined in some cities, though SaaS is exempt. Economic nexus starts at $100,000.

- **SaaS:** Exempt
- **Clothing:** Taxable
- **Groceries:** Taxable
- **Digital Goods:** Exempt

- **Effective date::** 
- **Scheduled change::** 

## 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].

## Taxability Snapshot

## Sales Tax Rates

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 ~8.0% | Varies by location |
| Combined | 4.225%–12.24% | 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](/us-sales-tax-calculator).

## Registration or Nexus Threshold

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.

## Marketplace Facilitator Law

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]

## Filing Frequency & Deadlines

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.

#### Exemptions

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.

## Resale & Exemption Certificates

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].

## Penalties

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.

## Audits & Appeals

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

- [1] [Missouri DOR — Sales and Use Tax (4.225% state)](https://dor.mo.gov/taxation/business/tax-types/sales-use/)

- [2] [Missouri DOR — Remote Seller and Marketplace Facilitator FAQ (economic nexus)](https://dor.mo.gov/faq/taxation/business/remote-seller-and-marketplace-facilitator.html)

- [3] [Missouri DOR — Letter Ruling 8250 (SaaS and digital not taxable)](https://dor.mo.gov/rulings/show/8250)

- [4] [Missouri DOR — Reduced Food Rate (1.225% state)](https://dor.mo.gov/taxation/business/tax-types/sales-use/reduction-on-food.html)

- [5] [Missouri DOR — Form 149 (Sales/Use Tax Exemption Certificate)](https://dor.mo.gov/forms/149.pdf)

- [6] [Missouri DOR — Sales/Use Tax Collection Procedures (60-day appeal to AHC)](https://dor.mo.gov/collections/procedures/sales-use.html)

- [7] [Missouri DOR — Back-to-School Sales Tax Holiday](https://dor.mo.gov/taxation/business/tax-types/sales-use/holidays/back-to-school/)

- [8] [Missouri DOR — Show-Me Green Sales Tax Holiday](https://dor.mo.gov/taxation/business/tax-types/sales-use/holidays/show-me-green/)

- [9] [Missouri DOR — Register a Business (MyTax Missouri)](https://dor.mo.gov/register-business)

- [10] [Missouri Department of Revenue — Remote Seller and Marketplace Facilitator FAQs](https://dor.mo.gov/faq/taxation/business/remote-seller-and-marketplace-facilitator.html)

Verified July 2026 against Missouri Department of Revenue published guidance.

## Frequently Asked Questions

### What is the Missouri sales tax rate in 2026?

4.225% state, with combined local rates exceeding 10% in some areas and averaging about 8.4%.

### What is Missouri's economic nexus threshold?

$100,000 in gross receipts into Missouri over the preceding 12 months, including marketplace sales. There is no transaction-count trigger.

### Is SaaS taxable in Missouri?

No. Missouri does not tax SaaS, digitally delivered software, or other digital goods.

### Are groceries taxed in Missouri?

Yes, at a reduced 1.225% state rate plus local tax, rather than the full rate.

### When are Missouri sales tax returns due?

The last day of the month following the reporting period for monthly and quarterly filers; annual returns are due January 31.

### What is the penalty for late Missouri sales tax?

5% of the tax due per month for late filing, up to a 25% maximum, or a flat 5% for late payment on a filed return, plus interest.

## Related Reading

- [Does Missouri Have Sales Tax on Clothes? A Guide for Businesses](/blog/does-missouri-have-sales-tax-on-clothes)

- [Missouri Sales Tax Filing: Step-by-Step Instructions](/blog/missouri-sales-tax-filing-step-by-step)

- [What is Exempt from Sales Tax in Missouri: A Guide for Businesses](/blog/what-is-exempt-from-sales-tax-in-missouri)

## US Sales Tax Calculator