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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8/28/2013 – repealed January 1, 2023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.

Missouri Discusses Taxability of Personal Training Fees

Fees paid directly to personal trainers from customers for training services received are not subject to Missouri sales and use tax. However, fees paid by personal trainers to fitness centers for use of the facility are subject to sales and…

Out-Of-State Vendor Selling in Missouri Creates Nexus

The Missouri Department of Revenue issued a Letter Ruling stating that the sales of an out-of-state business are subject to Missouri use tax because its activities established nexus with Missouri. The company is an out-of-state vendor that sells tangible personal…

Purchases by Missouri Contractor Do Not Qualify for Resale Exemption

The Missouri Supreme Court has affirmed the Director of Revenue’s audit determination that a private jail facility operator’s purchases of inmate consumables pursuant to contracts with municipalities are subject to sales and use taxes. The jail operator argued that it…

Soft Tissue Implants Not Exempt as Prosthetic Devices in Missouri

A taxpayers sale of soft tissue products were deemed to be sales of taxable tangible property and not exempt prosthetic devices. The soft tissue products are predominately used for the replacement of soft tissue in reconstructive surgeries. Missouri defines exempt…

Architectural Drawings Taxable in Missouri

An architectural illustration company’s sales of architectural images in Missouri were found to be taxable sales of tangible personal property. The company delivers original images in both watercolor drawings and computer JPEG files to its clients for use in larger…

Out-of-State Purchases Subject to CID Use Tax in Missouri

A Missouri taxpayer, who is the sole member of a Community Improvement District (CID), was found to be subject to the additional 1% CID use tax on its taxable out-of-state purchases. A ballot question to impose the additional 1% CID…

Missouri Cement Manufacturing Equipment Taxable

A Missouri Letter Ruling issued by the Director of Revenue did not exempt a cement manufacturer’s barge, pneumatic equipment, and dome cement storage structure from sales or use tax. The items did not qualify for the exemption under Section 144.030.2(5),…

Taxability of Electronic Courses and Materials Discussed in Missouri

A company which offers online courses to Missouri residents is not liable for Missouri sales and use taxes because the courses are not considered tangible personal property. Additionally, the courses were considered interactive computer and electronic publishing services which are…

Taxability of Postage, Mailings, and Electronic Data Discussed in Missouri

An out-of-state company performs various services on behalf of its clients including regular mailings and electronic data delivery. In a private letter ruling, the state has indicated that the postage charged for mailings, even when separately-stated on the invoice, is…

The Taxability of Prepaid Phone Cards is Discussed in Missouri

When a Missouri employee purchases prepaid calling cards, by way of payroll deductions, from an out- of- state calling card provider, the sale is subject to Missouri sales tax. There are no exceptions to this tax liability, therefore, it does…

Missouri Deer Feed Sales Taxable; Fencing Supplies for Agricultural Purposes

Sales of feed and seed mixes to customers who feed whitetail deer used for breeding and hunting are not exempt from Missouri sales tax. Sales of feed for livestock are exempt from sales tax, but whitetail deer do not meet…

Crane Leased for Use in Manufacturing Exempt in Missouri

A company that leases a crane for use at the beginning of the manufacturing process in order to lift and transport materials to a conveyor belt is exempt from Missouri sales and use taxes.

Missouri Rules on Remote Software Usage

The Missouri Department of Revenue addressed a taxpayers questions in regards to the taxability of software licenses provided to Missouri customers by an out-of-state vendor. Customers could purchase a stand-alone traditional license agreement or a vendor-hosted license. A vendor-hosted license…

Missouri Utilities Used to Clean and Condition Grain Taxable

Cooperative utilities which are owned by farmers and used to clean and condition grain are subject to sales and use tax in Missouri. The utilities do not fall under the exemption §144.030.2(33), RSMo, which includes utilities that are used in…

Missouri Taxes Personal Training and Physical Fitness Fees

Missouri has issued a letter ruling concerning the taxability of certain services at a health club. Personal training and group fitness classes are subject to sales tax because a health club is a place of amusement. In Wilson’s Total Fitness…

Missouri Manufacturing Safety Equipment Exemptions

In a letter ruling issued in July 2008, the Missouri Director of Revenue explained that the sales of safety equipment, such as steel-toed boots or safety glasses, to a manufacturer or to a manufacturer’s employee are exempt from state sales…

Missouri Purchases of Power Sources to Expand Manufacturing Facility Exempt

The Missouri Department of Revenue ruled that a taxpayer’s purchases of power transformers, switchgears, and other supporting utilities were exempt from sales tax as machinery and equipment used to expand an existing manufacturing plant. The taxpayer’s purchases will be used…

Missouri Corporation’s Sales from Out-of-State Website Subject to Tax

In a recent Letter Ruling, the Director of Revenue has determined that a Missouri taxpayer, who uses an out-of-state company’s website to sell its products, must collect and remit Missouri state and local sales tax on products sold and delivered…

Missouri Electricity Used in a Meat Processing Plant is Subject to Tax

Electricity used in a meat processing facility is subject to sales and use taxes because it has been deemed more comparable to a butcher’s shop than a processing plant. The meat processing facility receives cuts of meat and packages them…

Missouri Installation Equipment is Subject to Tax

A corporation’s rentals of cranes and forklifts used to manufacture and install materials for other manufacturers are taxable in Missouri. The cranes and forklifts are not considered to be materials and supplies; and therefore, are not exempt under Paragraphs (4)…

Missouri Aircraft Exemption Enacted

Effective January 1, 2009, any aircraft materials, parts, or equipment bought to use (directly or indirectly) for the maintenance, repair, or replacement of any aircraft or aircraft power plants are exempt from Missouri sales and use taxes. This exemption will…

Medical Instruments Provided for Surgical Implants Not Taxable in Missouri

Corporations that provide medical instruments to hospitals and surgical facilities in conjunction with the sale of medical implants are not subject to paying sales or use taxes on the instruments.

Missouri Determines Priming Service Included in Steel Fabrication Taxable

According to a recent Missouri Letter Ruling, a steel fabricator who primes residential steel products prior to sale must collect sales tax on the entire selling price, even if the priming service is stated separately from the fabrication process on…

Missouri Includes Some Paper, Toner, and Ink in Manufacturing Tax Exemption

A Missouri Letter Ruling determined that a metal fabrication and precision machining firm’s purchases of printing supplies that are directly used in the firm’s manufacturing process are included in the exemption from state sales and use tax and local use…