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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.

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…

Canned Software Downloaded Electronically Not Taxable in Missouri

A company’s sales of canned software that is downloaded by customers over the internet are not subject to Missouri sales and use tax. The company’s database file software will only be able to be purchased and downloaded on the company…

Sales and Use Tax Treatment of Equipment Leased in Missouri Discussed

A company that leases commercial business equipment should collect and remit Missouri use tax on amounts paid by its customers on leases of equipment that were purchased from vendors outside of Missouri when the equipment is stored, used, or consumed…

Utilities Used to Prepare Food at Missouri Retail Establishment Not Exempt

The Missouri Supreme Court, reversing a decision of the Administrative Hearing Commission, held that a convenience store is not exempt from sales and use tax on electricity purchased for its food preparation operations. Missouri tax law provides a tax exemption…

Data Downloaded Electronically as PDF Not Taxable in Missouri

A company\’s sales of data that is electronically downloaded onto customers\’ computers in PDF format is not subject to Missouri sales tax because…

Out-of-State Retailer Must Collect Use Tax on Missouri Sales

An out-of-state online retailer with nexus in Missouri should collect and remit Missouri vendor’s use tax on its sales of tangible personal property to Missouri customers because the orders are approved outside of Missouri and the products are shipped from…

Internet Sales Picked up at Seller’s Stores Taxable in Missouri

A national retailer that sells merchandise online to be picked up at its brick and mortar stores in Missouri is subject to Missouri sales tax and not seller\’s use tax on the sales.

Brain Scanning Device Prototype Subject to Sales and Use Tax

A Missouri company that contracted with a third-party manufacturer to produce a prototype of a brain scanning device must pay Missouri sales and use tax on the transaction. Missouri tax law exempts from state sales and use tax “machinery, equipment,…

Sales of Vapor Extraction and Oxygen Injection Systems Exempt from Missouri Sales Tax

The sale of vapor extraction systems and oxygen injection systems by a Missouri firm to its clients is exempt from Missouri sales and use tax. Both systems are used to remove pollutants from contaminated groundwater. Equipment used “solely for the…

Missouri Discusses Qualification Requirements for Material Recovery Processing Plant

In a letter ruling, the Missouri Department of Revenue discussed the requirements for machinery and equipment used in a qualifying material recovery processing plant. A taxpayer who recovers sawdust and converts it into wood pellets qualifies as a material recovery…

Tax Situs of Drop Shipment Transactions in Missouri Discussed.

Out-of-state registered taxpayers should collect and remit sales tax on sales that are drop shipped by suppliers within and outside of Missouri to Missouri customers. Missouri law provides that sales of tangible personal property are subject to sales tax if…

CDs Provided with Non-Taxable Missouri Services Exempt

A printing company’s charges for scanning and imaging customer documents onto CDs for distribution to its customers were services not subject to Missouri sales tax. The true object of the transaction was not to obtain the CDs, but to obtain…

Treatment of Sales for Resale Modified in Missouri

Enacted Missouri legislation clarifies the sales tax treatment for sales for resale. Purchases of tangible personal property or services for resale are exempt if the subsequent sale is any of the following: subject to tax in Missouri or another state,…

Missouri Resale Shipped to End User Exempt

According to a Letter Ruling issued by the Missouri Director of Revenue, a company that maintains a warehouse should not charge Missouri sales tax on its sales of gloves. The taxpayer drop ships gloves that are ordered from a seller…