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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 Sales Tax Rates
State Rate

4.225%
Range of Local Rates

0.5% – 8.013%
Local Rates Apply to Use Tax

Yes/No Some of the cities and counties do apply use tax.
Remote Seller Nexus Rules
CLICK-THROUGH NEXUS

8/28/2013 – repealed January 1, 2023
AFFILIATE NEXUS

8/28/2013
ECONOMIC NEXUS

1/1/2023
MARKETPLACE NEXUS

1/1/2023
Sales Tax Holidays
Annual Back to School Holiday

August 7, 2026 - August 9, 2026

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, 2026 - April 25, 2026

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
Sales Tax Amnesty
Status

Inactive

Amnesty Filing Dates

September 1, 2015 - November 30, 2015

Go to Missouri Amnesty Page
AMNESTY INCLUSION PERIODS

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

TAX TYPES AND CONDITIONS

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

Interest and penalties waived.

Administration Information
Streamlined Sales Tax Status

Advisory State
NUMBER OF TAXING AUTHORITIES

1,393 Sales Tax Jurisdictions

HOME RULE AUTHORITIES

N/A
Sales Tax Sourcing (Intrastate)

Origin
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
RESALE CERTIFICATE

Missouri Resale Certificate
TYPES OF EXEMPTIONS

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
State Tax Web Page

Missouri Department of Revenue
Rate Look-Up Page

Missouri Sales Tax Rate Look-Up
Registration Link

Register for Missouri Sales Tax
History & Fun Facts
HISTORY

  • 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.
FUN FACTS
  • 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.

Food and Beverage Sales at Career Center Are Exempt from Missouri Sales Tax

A Missouri letter ruling confirms that food and beverage sales at a vocational career center are exempt from state sales tax when sold by or for the benefit of the nonprofit educational institution. Learn the criteria and key takeaways for similar organizations.

Missouri Court Blocks Municipal Tax Collection Over Process Errors

A Missouri court ruled that municipalities cannot collect certain local taxes after failing to follow required statutory procedures. The decision highlights compliance risks for cities and potential refund or challenge opportunities for taxpayers.

Missouri Issues Letter Ruling on Taxability of Items Purchased by Contractor

A Missouri Department of Revenue letter ruling explains when contractors owe sales or use tax on materials, supplies, and equipment they purchase for construction projects—and when they may buy items exempt for resale. Learn key rules and compliance tips for Missouri contractors.

Missouri Letter Ruling Clarifies Taxability of Contractor Purchased Items

Missouri’s Department of Revenue confirms that in a lump‑sum home addition contract, the contractor—not the homeowner—is the final user of materials. Sales tax is due on the contractor’s material purchases, which can be built into the contract price rather than separately taxed to the homeowner.

Missouri Letter Ruling Discusses Taxability of Online Retailers Using In-State Fulfillment Centers

A Missouri Department of Revenue letter ruling clarifies the state’s sales/use tax treatment for online retailers that use in‑state fulfillment centers, including how shipping/handling and economic nexus apply to e‑commerce operations. Key takeaways for remote sellers and marketplace sellers.

Missouri Cities Cannot Charge Streaming Services Video Service Provider Act Fees

Under newly clarified state law (2024), Missouri municipalities may no longer impose Video Service Provider (VSP) fees on streaming and internet‑delivered video services — ending local fees for platforms like Netflix, Hulu, and others.

Missouri Confirms Sales Tax Rules for Out-of-State Roofing Contractors

A Missouri DOR ruling confirms that out-of-state roofing contractors must pay Missouri sales tax on materials and equipment used in the state, even if they don\’t charge customers. Learn who qualifies and what to report.

Missouri Enacts Sales and Use Tax Exemption for Specified Broadband Equipment

Effective January 1, 2026, Missouri will exempt broadband providers from state and local sales/use tax on qualifying equipment like routers and cables. Learn which items qualify and how to comply.

Missouri Enacts Sales and Use Tax Exemption for Hygiene Products

Missouri now exempts hygiene products like diapers and feminine hygiene items from sales and use tax. Learn what’s covered, when it takes effect, and who benefits.

Missouri Rules That an Online Ordering Company for Restaurant Food Delivery is Not Required to Collect and Remit Tax

In a letter request dated July 17, 2024, the taxpayer, an online ordering company that allows customers to order meals and beverages from various restaurants through their website and mobile application, is asking the Missouri Department of Revenue (Department) if they are required to collect and remit sales tax as a Market Facilitator.

Missouri Manufacturing Exemption Does Not Apply to Company Making Custom Products

The Missouri Department of Revenue (DOR) issued a letter ruling stating that the state’s manufacturing exemption for sales and use tax does not apply to a company that performs custom machining and laser services for parts and materials.

Missouri Enacts Sales Tax Exemption for Utility Infrastructure and Electricity Generation

Missouri has enacted Senate Bill 872, bringing significant changes to the state\’s sales tax regulations for the utility sector.

Missouri Unplugs Local Franchise Fees for Streaming

Missouri Governor Michael L. Parson signed into law S.B. 872 and H.B. 2057, exempting streaming and satellite TV companies from local franchise fees.

8th Circuit USCA Rules Insurance Company Does Not Have to Pay MO City’s Policy Claim

The Eighth Circuit Court of Appeals filed an opinion on February 12, 2024, in the case of Mt. Hawley Insurance Company v. City of Richmond Heights which upheld the insurer’s denial of coverage and dismissing all counterclaims by the City of Richmond Heights.

Walmart Entity Qualifies for Resale Exemption in Missouri

The Supreme Court of Missouri found that Walmart Starco is exempt from use tax on its purchases of information technology equipment that it modified and subsequently sold to Walmart affiliates.

Missouri Clarifies Tax Responsibility of Sellers in Drop Shipping Transactions

The Missouri Department of Revenue issued a letter ruling clarifying which party in a drop shipping transaction is ultimately liable for collecting tax from Missouri customers.

Sales by Non-Profit Thrift Store Are Exempt in Missouri

The Missouri Department of Revenue (DOR) issued a letter ruling stating that a religious organization that runs thrift stores is not required to collect sales tax on purchased items sold in the stores.

Missouri Issues Letter Ruling on Taxability of Utilities Sold to Hotels

The Missouri Department of Revenue (DOR) issued a letter ruling stating that a utility company should not charge sales tax to hotels, motels and other transient accommodation establishments for sales of utilities.

Missouri Supreme Court Rules Club Fees Taxable Charges for Recreation, Addresses Use of Letter Rulings

The Missouri Supreme Court ruled unanimously against a horse-riding club in Kansas City, Missouri in its petition for review of a prior ruling on a refund of sales tax remitted on membership fees.

Missouri Supreme Court Denies Carfax’s Use of Manufacturing Exemption For Their Computer Servers

The Supreme Court of Missouri has sided with the Department of Revenue and ruled that CarFax cannot claim manufacturing exemptions for their use of servers to generate vehicle information reports.

Missouri Provides Guidance on Taxability of Plumbing and HVAC Services

The Missouri Department of Revenue issued a letter ruling regarding the tax requirements for an HVAC and plumbing company located in Arkansas.

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.

Economic Nexus State by State Chart

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.

Missouri Taxpayer with Civic Exemption Status Denied “Pass-Through” Exemption for Construction Project

A taxpayer with civic exemption status attempted to make the status “pass-through” to their contractor and subcontractors when purchasing construction materials for a new project.