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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8/28/2013 – repealed January 1, 2023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 Administrative Hearing Commission does not have jurisdiction to rule local use tax statutes unconstitutional.

In an administrative hearing, the Missouri Administrative Hearing Commission ruled that they do not have the jurisdiction to rule a local use tax statute unconstitutional. A corporation applied for a refund of local Missouri use taxes based on the claim…

Missouri Manufacturing Exemption Can Be Applied to Telephone System Components.

A Missouri Hearing Commission found that telephone system components were eligible for the Missouri manufacturing exemption from use tax. The Missouri Supreme Court had previously ruled that the telephone service qualified as the manufacturing of a product and referred the…

Missouri vendors must collect.

In order for vendors to attain eligibility to contract with the State of Missouri, the vendor and its affiliates must collect and pay sales or use tax, regardless of whether they have nexus or not. Effective August 28, 2004, vendors…

Missouri enacts sales tax holiday.

The state of Missouri has enacted a sales and use tax holiday clothing costing no more than $100, computers and computer equipment and software under $2,000, and school supplies which do not exceed a purchase price of $50. The tax…

Missouri upheld exemption for purchases of computers and software.

Two primary criteria were evaluated by the commission to determine if the firm in question qualified for the engineering exemption. First, would the company qualify if the company offers more than just engineering services? It was determined that the exemption…

Missouri court case exempts computer purchases.

A sales/use tax exemption was granted to a mechanical contracting/engineering firm holding a valid certificate of authority, headquartered in Missouri, for purchases of computers and computer software. The company met the exemption requirements under Missouri Regulation 144.030.2(28) which states that…

Missouri Taxes Load and Leave Transactions.

The Missouri definition of “sale at retail” has been expanded to include software load and leave transactions since the customer purchasing the software is actually purchasing the right to use the product. A load and leave transaction describes a sale…

Missouri telephone manufacturing exemption.

Purchases of various machinery and equipment used to produce telephone services were found exempt under a Missouri sales and use tax manufacturing exemption. This request for exemption was originally denied because telephone communication was previously viewed as a service, and…

Missouri printer not exempt on component parts purchase.

The printer was not exempt from sales and use tax on film purchased to create film negatives used to produce periodicals and other printed materials. The taxpayer did not qualify for a manufacturer’s exemption since the developed film negatives were…