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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% – 7.763%
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
AFFILIATE NEXUS

8/28/2013
ECONOMIC NEXUS

1/1/2023
MARKETPLACE NEXUS

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

August 2-4, 2024

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, 2024

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.

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.

Online Sales Simplification Act of 2016 Discussion Draft is Introduced

The proposed legislation would implement a “hybrid origin” approach for remote sales. States could impose sales tax on remote sales if the origin state participates in a clearinghouse.

No Regulation Without Representation Act of 2016 Introduced

Taking the opposite approach of the Marketplace Fairness Act and Remote Transactions Parity Act, the proposed bill would limit the ability of states to require remote sellers to collect use tax. However, the bill failed to pass.

Software and Equipment Do Not Qualify for Missouri Manufacturing Exemption

Missouri held that a computer company’s software and equipment did not qualify for a manufacturing exemption. More…

Mailing Catalogs From Out-of-State Not Taxable Use in Missouri

A taxpayer was entitled to a Missouri use tax refund on catalogs printed and mailed from out-of-state. More…

Congress Approves Permanent Extension of Internet Tax Freedom Act

Congress approved a permanent extension of the Internet Tax Freedom Act, signed into law by the President 02/24/16. More…

Internet Tax Freedom Act Extended Through October 1, 2016

The President signed an act to extend the Internet Tax Freedom Act through 10/01/16. More…

Internet Tax Freedom Act Extended Until December 11, 2015

U.S. House of Representatives passed a provision to extend the Internet Tax Freedom Act until 12/11/15. More…

Canned Software Delivered Electronically Not Taxable in Missouri

A taxpayer’s canned software delivered via the internet is not subject to Missouri sales tax. More…

House Introduces Remote Transactions Parity Act of 2015

U.S. House of Representatives introduced the Remote Transactions Parity Act of 2015 on 06/15/15. More…

Missouri Taxes Out of State Deliveries with FOB Origin Missouri Shipping Terms

Missouri Supreme Court held that a corporation was liable for sales tax on out of state sales due to FOB origin shipping terms. More…

Missouri Enacts 2015 Amnesty Program

Missouri enacted a tax amnesty program to take place 09/01/15 through 11/30/15. More…

Machinery, Equipment and Other Items Used in Construction-Related Activities Taxable in Missouri

A taxpayer’s machinery, equipment, materials, and supplies purchases used in construction-related activities are taxable in Missouri. More…

Equipment Used to Test New and Existing Coating Formulations Qualifies for R&D Exemption in Missouri

Equipment used to test new formulations of architectural and industrial coating products is not subject to Missouri state sales and use tax. More…

Senate Introduces Marketplace Fairness Act of 2015

On March 10, 2015, a bipartisan group of senators introduced the Marketplace Fairness Act of 2015.

Internet Tax Freedom Act Extended Until October 1, 2015, Permanent Extension Introduced

On December 16, 2014, President Barack Obama signed an act including a provision that extends the Internet Tax Freedom Act until October 1, 2015.