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8/28/2013 – repealed January 1, 2023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.

Missouri Rules on Vehicle Service Contracts

The Missouri Department of Revenue has issued a Letter Ruling addressing the taxability of automobile service contracts. The state found that a business that leased vehicles that included the cost of the service contract in their leases was subject to…

Labor and Materials Used in Real Property Improvements Taxable to Contractor, Not Owner in Missouri

The Missouri Director of Revenue has issued a letter ruling to a taxpayer in regards to charges for labor and materials used in improving real property.

Missouri Utilities Used to Raise and Sell Cattle Not Taxable

The Missouri Department of Revenue has issued a Letter Ruling regarding the consumption of electric utilities used to raise and sell beef cattle. Under this ruling, the non-personal amount of electricity used is not subject to Missouri sales taxes. However,…

Soft Drinks, Candy Sold through Vending Machine in Missouri Subject to Reduced Food Tax Rate

Provided they qualify as food items which may be purchased with food stamps, soft drinks and candy sold through vending machines are subject to the reduced food sales tax rate. Except for vending machine sales, the term “food” does not…

Missouri Exempts Dealership on Loaner Vehicles

The Missouri Administrative Hearing Commission concluded that a Missouri car dealership was not liable for sales tax on loaner vehicles that it provided to its customers. Since the car dealership never owned or leased the loaner vehicles, there was no…

Personal Trainer Fees Paid to Missouri Fitness Center Taxable

A Missouri fitness center was liable for sales tax on its personal trainer fees because the fitness center was considered a place of recreation. The Missouri Hearing Commission rejected the taxpayer’s argument that the personal trainer fees were rent and…

Missouri Computer Software Taxability Discussed

In response to a taxpayer’s inquiry, the Missouri Department of Revenue issued a private letter ruling detailing the taxability of various computer software charges. The taxpayer’s (an out-of-state corporation) sales of canned computer software were subject to Missouri sales or…

Internet Advertising Fees Not Taxable in Missouri

Monthly fees paid for advertising services are not subject to Missouri sales or use tax. While the state imposes tax on the sale, storage, use or consumption of any article of tangible personal property and certain enumerated services, sales of…

Missouri Establishes Manufacturing Exemptions

Effective August 28, 2007, Senate Bill 30 provides Missouri manufacturers an exemption from state tax and local use tax (but not local sales tax) on electrical energy, gas (natural or artificial), water, coal, energy sources, chemicals, machinery, equipment and materials…

Nonprofit Organization’s Sales of Meals Exempt in Missouri

The Missouri Department of Revenue granted exempt status for sales and use tax to a non-profit organization that provides disabled and mentally retarded people with work. Under section 144.030.2(19) sales made by or to religious and charitable organizations and institutions…

Photography Services in Missouri Not Subject to Tax

Hourly and daily rates for wedding or commercial photography are not subject to sales tax if they are separately-stated from finished photos. Additionally, the portrait sitting fee, photographers’ consultative fee and photographic services up to the point of previews are…

Tax Applies to Discounted Cell Phone Price in Missouri

Regardless of the discount, all telecommunications carriers that sell cellular phones must charge sales tax based on the actual price to their customers, even if less than the carrier’s cost. The remainder of the phone’s cost is considered to be…

Hearing Aid Supplies Exempt in Missouri

Along with hearing aides themselves, related hearing aid supplies that are sold in Missouri are exempt from sales tax.

Application of Sales Tax Based On Location in Missouri

If a retailer has multiple locations in the state, the sales tax applied should be in accordance with the locality or municipality of the location of which the order was originally accepted. This interpretation includes such instances when the order…

Sales of Surgical Mesh Taxable in Missouri

In response to a taxpayer’s inquiry, the Missouri Department of Revenue issued a letter ruling stating that sales of medical products commonly known as “mesh” used by surgeons to repair hernias, are subject to sales or use tax. Section 144.010.1(10),…

Missouri Discusses Taxability of Lubricants

The Missouri Department of Revenue issued a letter ruling addressing the taxability of lubricants used in manufacturing machinery and equipment. In this ruling, the Department stated that lubricants used in the operation of manufacturing equipment were taxable as they were…

Sales from Vending Machines Taxable in Missouri

A Missouri Letter Ruling addressing vending machine sales found that the sales were taxable as sales of tangible personal property. The taxpayer had a vending machine supplied by a wholesale vendor. The taxpayer makes no payments to the wholesale vendor…

Chemicals Used For Cleaning In Manufacturing Process Subject To Tax In Missouri

In a recent Missouri Letter Ruling, the state indicated that chemicals used in the manufacturing process do not qualify for a tax exemption.

Aircraft Use Agreement Not Considered A Lease In Missouri

The Missouri Administrative Hearing Commission determined that an agreement between two parties did not constitute a lease and, therefore, the company which purchased the aircraft was responsible for sales tax. After its purchase of the aircraft, the taxpayer had claimed…

Temporary Employees Exempt in Missouri

Pursuant to Missouri Statutes, labor is not subject to Missouri sales or use tax without the purchase of tangible personal property resulting from that labor. As a result, fees paid to an employment agency for temporary personnel used for packaging…

Telephone Equipment is Exempt in Missouri

The Supreme Court of Missouri reviewed the Administrative Hearing Commission’s (AHC) analysis of whether certain equipment purchased by a telephone company qualified for a manufacturing exemption. The AHC determined that telephone network equipment was exempt from sales and use tax…

MO Clarifies Exemption Certificates.

Missouri provided guidelines for the application of sales and use tax exemption certificates. Vendors accepting exemption certificates in good faith are not liable for sales tax on the exempt purchase. The certificate must be signed by the buyer and should…

Missouri Supreme Court Rules Local Use Tax is Constitutional.

The Supreme Court of Missouri affirmed that local use taxes are constitutional. Section 144.757, RSMo allows local jurisdictions to levy a local use tax on items bought outside Missouri so long as the tax does not exceed its local sales…

Missouri sales tax holiday: Aug. 5 – Aug 7, 2005

Clothing less than $100. School supplies less than $50. Computer software less than $200. Personal computers and peripherals less than $2000. Many cities and counties have opted out of the holiday so local taxes may still apply. See Details