Back to Sales Tax Updates

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8/28/2013 – repealed January 1, 2023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.

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.

Internet Tax Freedom Act is Extended through December 11, 2014

President Barack Obama has signed federal legislation extending the Internet Tax Freedom Act through December 11, 2014.

Missouri Enacts Exemption for Out-of-State Businesses Providing Disaster Relief

Missouri has enacted legislation that establishes the Facilitating Business Rapid Response to State Declared Disasters Act.

Missouri Amends Rule on Software Taxation

Missouri has amended its sales and use tax rule on taxation of software to address new items.

Attempt to Override Veto of Missouri Bill Containing SST Provisions Fails

On June 5, 2013, Missouri Gov. Jay Nixon vetoed a bill passed by the Legislation that, among other provisions, would have required the Missouri Department of Revenue to enter into the Streamlined Sales and Use Tax Agreement. On September 11,…

Electricity & Natural Gas Sold to Grocery Stores for Bakery Department Equipment Not Exempt in Missouri

The Missouri Supreme Court has held that a utility company was properly denied a refund for Missouri sales tax paid on electricity and natural gas provided to grocery stores for…

New Federal Digital Goods and Services Bill Proposed

Representative Lamar Smith (Republican, Texas) has introduced a bill to bar multiple taxes on digital goods and services. Smith had proposed an earlier bill which failed to pass. This bill is a revised version of the earlier bill. The proposed…

Missouri Enacts Click Through and Affiliate Nexus Legislation

Under the legislation, a vendor is engaging in business in Missouri if any person with substantial nexus with Missouri performs certain activities in relation to the remote vendor within the state, effective August 28, 2013.

Missouri Senate Approves Bill with SST Provisions

The Missouri Senate has passed a bill that would require the Department of Revenue to enter into the Streamlined Sales and Use Tax (SST) Agreement. The Department would be required to enter into the SST Agreement, effective January 1, 2015.…

Mailing Service and Postage Charges Not Taxable in Missouri

A commercial printer’s separately stated mailing service and separately stated postage charges are not subject to Missouri sales tax. If requested by customers, the printer’s direct mail service can deliver materials via the U.S. Postal Service to home and business…

Federal Government Introduces New Remote Seller Bill

The federal Marketplace Fairness Act of 2013 was introduced in the House of Representatives and the Senate on February 14, 2013.

Missouri Enacts Legislation Regarding Refund Claims

Missouri has enacted legislation stating that purchasers who have paid Missouri sales or use tax to a vendor or seller may submit a refund claim directly to the Department of Revenue if the taxes have been remitted to the department…