Missouri Sales Tax

On this page you will find handy sales and use tax information about Missouri.

How to use this page:

We’ve pulled in the information from all our Charts for a consolidated view by state.  Here you can see the sales tax rates and if the state has remote seller nexus rules. You can also see any sales tax holidays or amnesty programs that may exist, though these do not apply to all states.

Below the chart you can find any News & Tip item we have published that relates to Missouri that you can filter by topic. This will help you get informed on current and past legislation that has passed in the state.

State Rate


Range of Local Rates

0.5% – 7.763%

Local Rates Apply to Use Tax

Yes/No Some of the cities and counties do apply use tax.









Annual Back to School Holiday

August 6-8, 2021

1. Clothing – $100 or less per item (excluding clothing accessories)
2. School supplies – $50 or less per item
3. Computer Software – $350 or less per item
4. Computers/computer peripheral devices – $1,500 or less
5. Graphing calculators – $150 or less per item

Annual Energy Star Holiday

April 19-25, 2021

1. All retail sales of Energy Star certified new appliances (includes Clothes washers, Clothes dryers, Water heaters, Dishwashers, Air conditioners, Furnaces, Refrigerators, Freezers, and Heat pumps) of up to $1,500 per appliance



Amnesty Filing Dates

September 1, 2015 - November 30, 2015

Go to Missouri Amnesty Page

Applies to tax liabilities due or due but unpaid on or before December 31, 2014.


Income tax, sales tax, use tax, corporate franchise tax. More details.


Interest and penalties waived.

Administration Information
Streamlined Sales Tax Status

Advisory State


1,393 Sales Tax Jurisdictions



Sales Tax Sourcing (Intrastate)


Sales Tax Return Due Date

Monthly filers: 20th of month following reporting period; Quarterly, annual filers: last day of month following reporting period

Exemption Information

Missouri Resale Certificate


Product types of exemptions: manufacturing & production, agricultural, air/water pollution, aircraft, common carrier, medical devices, prescription medicine; various reduced rate exemptions, food, production supplies, research & development. Various statutory exemptions, separately stated shipping, electronic software, temporary storage, business transfers, etc.


Entity types of exemptions (state issued exemption certificate): government sales, non-profit, churches, educational, museum, zoo & planetarium admissions


Missouri Exemption Certificates

State Links
History & Fun Facts

  • Missouri imposed its sales tax on retail sales of tangible personal property and certain specified services in 1934. In 1959, a use tax was enacted to complement the sales tax.
  • Missouri law specifically specifies that sales tax on sales less than 25 cents is not required to be collected.

  • Missouri has thousands of local tax rates; local sales tax and local use tax rates per jurisdiction can differ; Missouri has one of the longest returns for those collecting and reporting vendor’s use tax.
  • When working with contractors, not all government entity exemptions flow-through.

Missouri Officially Enacts Economic Nexus and Marketplace Facilitator Laws

On June 30, 2021, Missouri Governor Mike Parson signed SB 153 & 97, finally creating economic nexus provisions in the state, effective January 1, 2023.

Economic Nexus State Guide

Key information such as effective dates, thresholds, and includable sales for out-of-state sellers making sales into states that have enacted economic nexus legislation both before and after the South Dakota v. Wayfair Supreme Court decision.

State Notices & Resources for Remote Sellers

Use this state by state guide to find each state\’s initial guidance on how to proceed post-Wayfair, state resources such as FAQs, and any state activity such as going through a legislative process that impacts remote sellers.

Portable Toilet Rentals Subject to Tax, Not Exempt as a Service in Missouri

Missouri held that the provision of portable toilets and related services were taxable as the rental of tangible personal property, not exempt as waste removal services.

Retailer Required to Report and Collect Use Tax on Online Sales Based upon Customer Location in Missouri

Missouri has issued a letter ruling regarding sales made by a retailer that has retail locations in Missouri and makes online sales as well.

Missouri Denies Resale Exemption to Seller of Hotel Room Furnishings

The Missouri Supreme Court held a taxpayer could not rely on prior “sale for resale” cases which were decided based on the Court’s own “tangled analysis”. Here, the Court affirmed that the sale of room furnishings to a hotel company were not exempt under the state’s sales tax resale exemption.

Delivery Method Changes Everything: Navigating Sales Tax on Intangible Goods

Explore cases where seemingly intangible goods can be converted to tangible personal property for sales tax purposes.

Medical System Subject to Tax in Missouri

The sale of a medical system was subject to Missouri sales and use tax since the system did not qualify as an exempt orthopedic or prosthetic device.

Remote Seller’s Sales Fulfilled from Third-Party Warehouse Taxable in Missouri

An out-of-state seller’s sales of products fulfilled by a third-party warehouse in Missouri were subject to Missouri sales tax.

House Introduces Online Sales Simplicity and Small Business Relief Act of 2018

On September 13, 2018, Rep. Jim Sensenbrenner (R-WI) and additional U.S. House members introduced the Online Sales Simplicity and Small Business Relief Act of 2018.

Missouri Localities Vote Down Use Tax on Remote Sales

Voters in several Missouri localities have rejected ballot initiatives to impose use tax on remote sales.

Sales Tax Holiday Season is Here

With sales tax holiday season right around the corner, now is a good time to look at how sales tax holidays work and examine the different types of holidays that states offer.

Remote Seller Resources

Comprehensive list of resources for remote sellers following the South Dakota v. Wayfair Supreme Court decision – including state notices, videos, articles, training opportunities, and more.

U.S. Supreme Court Issues Decision In South Dakota v. Wayfair

On June 21, 2018, the U.S. Supreme Court issued its decision in the South Dakota v. Wayfair case, ruling in favor of South Dakota and overturning Quill’s physical presence rule.

Missouri to Create Online Sales Tax Mapping Feature

Missouri has enacted legislation that requires the state’s Department of Revenue to create and maintain an online sales tax mapping feature on its website by July 1, 2019.

Missouri Manufacturing Exemption Includes Certain Telecommunications Services

Missouri has enacted legislation clarifying that the state’s manufacturing exemption includes certain telecommunications services.

South Dakota v. Wayfair Analysis & Predictions: Sales Tax Experts Weigh-In

Sales tax experts lend their insight into and predictions for one of the most important U.S. Supreme Court decisions regarding sales tax in decades, South Dakota v. Wayfair.

Multistate Tax Commission Updates Its Uniform Sales & Use Tax Exemption Certificate

The Multistate Tax Commission (MTC) revised its Multijurisdictional Uniform Sales & Use Tax Exemption/Resale Certificate on January 22, 2018 to reflect two state changes.

Missouri Introduces Legislation to Adopt Streamlined Sales and Use Tax Agreement

The Illinois Supreme Court reversed a lower court’s decision and disallowed a lender’s refund claim of sales tax paid through affiliated retailers.

Record Number of Sellers Participate in 2017 MTC Amnesty Program

The volume of applicants for the 2017 online marketplace seller tax amnesty program overwhelmed the Multistate Tax Commission.

Multistate Tax Commission Announces Tax Amnesty Program for Online Sellers

The MTC organized a tax amnesty program for online sellers, running from August 17 to November 1, 2017. The voluntary disclosure program allowed sellers to start remitting sales tax on future sales without penalty or liability for unpaid, prior accumulated sales tax in 25 participating states.

No Regulation Without Representation Act of 2017 Introduced

Under the proposed House bill, a state may tax or regulate a person’s activity in interstate commerce only when the person is physically present in the state during the period in which the tax or regulation is imposed.

Congress Introduces Marketplace Fairness Act of 2017 and Remote Transactions Parity Act of 2017

Introduced on April 27, 2017, the Marketplace Fairness Act of 2017, if enacted, would authorize states meeting certain requirements to require remote sellers that do not meet a small seller exception to collect their state and local sales and use taxes.

Missouri Voters Pass Amendment to Prohibit Expanding Sales Tax on Services

On November 8, 2016, Missouri voters passed an amendment to the state’s constitution to prohibit the state from expanding the sales tax base to services or transactions that were not subject to sales tax as of January 1, 2015.