This blog was last updated on April 2, 2026
Sales tax in Missouri includes a statewide base rate of 4.225%, with additional local taxes imposed by cities, counties and districts. Because of these layered rates, the Missouri sales tax rate can vary significantly depending on the location of the transaction.
Businesses must also consider Missouri use tax, which applies when taxable goods are purchased without paying Missouri sales tax, typically from out-of-state sellers.
What’s Taxable in Missouri?
Missouri sales and use tax applies to the sale of tangible personal property and certain enumerated services. Sellers of taxable goods and services are required to collect and remit tax as part of their Missouri sales tax filing obligations.
Examples of taxable items and services include:
- Clothing
- Prewritten computer software
- Food and food ingredients
- Non-prescription medical items or drugs
- Telecommunication services
- Labor used to fabricate a product that will be sold at retail
Sales Tax Nexus in Missouri
A seller is liable to collect and remit Missouri sales tax if they meet the state’s nexus requirements. Nexus can be established through either physical or economic presence.
Physical Nexus
Physical presence is created by owning or leasing real or tangible personal property within Missouri or having employees, agents, representatives, independent contractors, brokers or others that reside in, or regularly and systematically enter into Missouri on behalf of the vendor.
Economic Nexus
Missouri enforces economic nexus for remote sellers. If your business has over $100,000 in sales during the previous calendar year, then you may be required to register for and collect Missouri sales tax.
Learn more from the Missouri Remote Seller FAQs page.
Missouri Sales Tax Exemptions
Certain sales in Missouri are considered generally exempt from the sales and use tax requirements.
Exempt Products and Services
- Most services (unless Missouri statutes specify otherwise)
- Agricultural items
- Utilities sold for domestic use (however, some locals may have a separate sales/use tax for domestic utilities)
- Certain medical equipment
- Certain digital goods (digital books, digital audio-visual works, digital audio)
Entity or Use-Based Exemptions
Additionally, Missouri exempts sales to certain entities from the sales/use tax, including the following:
- Certain qualified nonprofit entities
- Religious and charitable organizations
- Not-for-profit civic, social, service or fraternal organizations
- Benevolent, scientific and educational agricultural associations
- Retailers selling for resale
- Schools
- Government
How to Claim Sales Tax Exemption in Missouri
To claim an exemption, an entity must provide an exemption certificate with the sale. The Treasury accepts Form 149
Additional guidance on acceptable exemption formats can be found in Form 1746
Missouri Sales Tax Filing and Remittance Requirements
Missouri provides multiple options for Missouri sales tax filing, including electronic and paper submissions.
- E-filing through Sale tax Electronic Filing
- Paper filing:
- Form 53-1 Sale Tax Return
- Form 53-C Consumer Use Tax Return
- Form 53-V Vendor Use Tax Return
E-file Mandate: You are required to make quarter-monthly payments if your average monthly total sales tax in the state equals or exceeds $15,000 during at least six of the previous 12 months. For more details see the E-file Required for Quarter-Monthly Sales Tax.
Frequently Asked Questions
Does Missouri have sales tax holidays?
The state does offer periodic Missouri sales tax holidays, during which certain items (like back-to-school supplies) may be exempt from state and sometimes local tax. Businesses should monitor eligibility rules and timing closely.
Are there any special point of sale fees in Missouri?
Point-of-sale fees are fixed amount or rate-based assessments levied on certain products or services at the time of sale and paid by the final consumer at retail. These point of sale fees include the E-911 Fee, tire fee, and lead-acid battery fee.
Does Missouri apply sales tax to shipping charges?
Generally, Missouri exempts “usual and customary” delivery charges from gross receipts. Therefore, shipping charges are generally exempted.
For sourcing sales tax, is Missouri origin or destination based? Missouri is origin-based for sourcing purposes.
How to Register for a Sales Tax License in Missouri
Missouri businesses or individuals selling tangible personal property or certain services to Missouri consumers may need register to collect sales tax when meeting qualifying requirements. More information may be found here.
Additional Resources
For more information on U.S. sales tax compliance across all 50 states, check out our:
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