Ultimate Missouri Sales Tax Guide

If you own a boutique, a restaurant, or any other business in Missouri, keeping up with sales tax regulations is essential for your success. 

In this Missouri sales tax guide, we'll simplify everything you need to know about the state’s sales tax—from how to collect it to what creates sales tax nexus for remote sellers.

Additionally, we'll share the best solution for a streamlined sales tax journey.

Missouri Sales Tax Rate Range 2024

Missouri's state sales tax rate is 4.225%. Counties, cities, and special taxing districts (like fire districts) can impose additional local sales taxes. 

For example, Wheaton, a city in Barry County, has a sales tax of 8.10%. This includes a state tax of 4.225%, a county sales tax of 2%, a city sales tax rate of 1.375%, and a county ambulance district sales tax of 0.50%.
Note: Municipalities can impose a voter-approved Economic Development Sales Tax of up to 0.500% on retail sales. This local tax is used to fund economic and community development.

How to Calculate Sales Tax in Missouri

To calculate sales tax accurately in Missouri, you’ll have to know the following rates:

• State sales tax
• County sales tax
• City sales tax
• District sales tax

For example, let’s calculate the total sales tax rate in Lamar, Barton County:

• Missouri sales tax of 4.225%
• Barton County sales tax of 1.000%
• Lamar city sales tax of 2.500%
• Barton County Ambulance District sales tax of 0.500%

This brings the total sales tax rate to 8.225%.

Collecting Missouri Sales Tax from Customers

Sales tax applies to all taxable sales made from a location within the state of Missouri. Vendor’s use tax applies to all taxable sales made by out-of-state vendors where goods are shipped into Missouri and where title passes within the state of Missouri. 

Remote sellers that have sales tax nexus in Missouri must register in the state and collect and remit vendor’s use tax on taxable transactions in the state.

Below, we’ll discuss how to collect Missouri state use tax.

Do I Have to Collect Missouri Sales Tax from Customers?

If you have sales tax nexus in Missouri, you must collect use tax from Missouri customers.

What Creates Sales Tax Nexus in Missouri?

According to Missouri sales tax law, you have a sales tax nexus if you meet one of the following conditions:

• Economic Nexus: Remote sellers have economic nexus if they sell more than $100,000 of taxable products in the previous 12-month period to Missouri residents.
• Physical Location: Owning or leasing a store, office, warehouse, or other place of business in the state creates a physical presence in Missouri, which means a remote business must collect use tax on taxable sales in the state. 

Employee Location or Travel: Businesses with employees, brokers, agents, independent contractors, or other representatives that reside in Missouri, or regularly and systematically visit Missouri on behalf of the business, create a physical presence in the state, triggering the business’  liability to collect use tax on taxable sales in the state.

Learn more about the sales tax nexus and when you should collect sales tax.

Do I Have to Collect Sales Tax from Missouri Customers if I Sell on Amazon, Walmart, Ebay, or Etsy?

You do not have to register, collect, or remit vendor’s use tax if you are selling through a marketplace facilitator only.

Missouri has a marketplace facilitator law, which means that marketplaces like Walmart, Etsy, or Amazon should collect sales tax on behalf of third-party sellers on their platforms. 

However, if you are selling independently in addition to selling through a marketplace facilitator and your total gross receipts (including those made through the marketplace facilitator) exceed $100,000, you will need to register, collect, and remit use tax on the taxable sales made separately from what is reported by the marketplace facilitator.

Taxable Products in Missouri

Generally, most tangible personal property is subject to sales tax in Missouri. This includes items like clothing, toys, furniture, antiques, and giftware.

However, Missouri applies a reduced tax of 1.225% on food products bought for home consumption, seeds, and plants used to grow food for personal consumption. This also includes all food items bought with food stamps. 

Missouri also taxes some services like telecommunications.

Let’s take a closer look at how products are taxed in Missouri. 

Are Groceries Taxable in Missouri? 

Yes, groceries are taxable in Missouri, but at a reduced rate of 1.225%. This reduced rate applies to all items that can be bought with SNAP benefits (aka food stamps). However, the reduced rate doesn’t apply to restaurants where more than 80% of the gross receipts come from the sale of food for immediate consumption.

Missouri counties, cities, and special districts are allowed to impose an additional local sales tax on groceries.

Is Clothing Taxable in Missouri?

Yes, clothing is subject to sales tax in Missouri.

Are Digital Products Taxable in Missouri?

No, digital products are not taxable in Missouri. 

Is Software-as-a-Service (SaaS) Taxable in Missouri?

No. Missouri doesn’t collect sales tax on SaaS products.

Are Services Taxable in Missouri?

Most services are not taxable in Missouri, although there are some exceptions, such as:

• Admission to places of amusement, entertainment or recreation, games, and athletic events
• Intrastate travel tickets (on trains, buses, boats, etc.)
• Labor to fabricate a taxable product
• Lodging (including rooms, meals, and drinks)
• Telecommunications services

Note that utilities for domestic use are exempt from sales tax at the state level. However, local taxes may apply.

Tax-exempt Items

Several categories of items are exempt from sales tax in Missouri. For example: 

• Animals and poultry grown for breeding and feeding purposes
• Medicines and vaccines for animals or poultry that are kept as food or for other purposes like fiber
• Renting of film or records for public commercial display
• Handicraft items if the seller and their spouse are over 65 years of age and if these sales don’t constitute the majority of their income
• Machinery, equipment, and devices purchased, leased, and used solely for preventing or monitoring air pollution
• Metered water service, electricity, natural, artificial, or propane gas, wood, coal, or home heating oil for domestic use (local taxes can be reapplied)
• Tickets to museums, zoos, and planetariums owned or operated by a municipality or other governmental organizations
• Medical devices, medicines like insulin, hospital beds, and accessories

If your business has a nexus in Missouri and sells taxable products in the state, you will need to obtain a Missouri sales tax license. Let's explore how you can get one.

How to Register for a Missouri Seller's Tax Permit

You can register for a seller’s tax permit online at the Missouri Department of Revenue.

Learn how to register for a sales tax permit in every US state.

Do I Need a Missouri Seller's Permit if I Only Sell Temporarily in the State?

Yes. 

Missouri requires all retailers to register, even if you only temporarily sell in the state.

How to Collect Sales Tax in Missouri

Missouri is an origin-based sales tax sourcing state for intrastate sales and a destination-based sales tax sourcing state for interstate sales. 

Learn more about origin-based and destination-based sales tax sourcing here.

A. How to Collect Sales Tax on Intrastate Missouri Sales

Missouri has an origin-based sales tax sourcing for in-state sales. This means that sales tax is charged at the rate of the location where the order originates. 

For example, if your online store’s headquarters are in Ballwin, Missouri, and you sell to a buyer in Camdenton, Missouri, then you’d charge the sales tax rate in Ballwin. 

B. How to Collect Sales Tax on Interstate Missouri Sales

For interstate sales, Missouri is a destination-based sales tax sourcing state. 

This means that, if you’re in South Carolina but sell to a buyer in Missouri, you would charge the sales tax rate at your buyer’s location in Missouri.

Should You Collect Sales Tax on Shipping Charges in Missouri?

No. 

Shipping charges are not subject to Missouri sales tax as long as they are separately stated from the price of the items sold. 

How to File and Pay Sales Tax in Missouri

When your sales tax filing due date approaches, you can file Missouri sales tax returns in multiple ways.

You can:

• File and pay online: Pay online at MyTaxMissouri. You can also upload your return as an Excel file using their pre-formatted template. Taxpayers reporting sales tax from three or more Missouri business locations must file electronically unless they request and receive a waiver.
• File by mail: File Form 53-1 Sales Tax Return and pay with check or online.
• Let Zamp handle your Missouri sales tax filing and remittance so you never have to look at a sales tax return again! 

Learn how to file and pay sales tax in other US states here.

FAQs on Paying and Filing Missouri Sales and Use Tax

What Is Use Tax?

You should collect use tax if:

• You purchase from out-of-state sellers and you don’t pay sales or use tax to the seller.
• You purchase from any seller that is not engaged in regular business.

If you have a tax liability of more than $2,000 in a calendar year, you should file a use tax return. The use tax rate is similar to the sales tax rate in your area.

I Didn’t Collect any Missouri Sales Tax During this Period. Do I Still Need to File a Return?

Yes. 

You should still file a ‘zero’ return with the state even if you didn’t collect any sales tax over the taxable period. 

What Is the Penalty for Filing and/or Paying Missouri Sales Tax Late?

The penalty for failing to file Missouri sales tax is 5% of the tax due for each month the return is late. The penalty increases each month that the return is not filed, with a maximum penalty of 25%.

The penalty for failing to pay Missouri sales tax is also 5% of the tax due but the penalty does not increase.

Can I Amend a Missouri Sales Tax Return? 

Yes. 

If filing by paper, the Missouri DOR instructs taxpayers to use the same form they used to file the original return — you just need to check the “Amended” box. 

Does Missouri Offer a Sales Tax Holiday?

Missouri has a three-day sales tax holiday, starting on the first Friday of August and ending on the following Sunday — which is from August 2nd to 4th, 2024.

Will the State Notify Me of any Sales Tax Changes?

If Missouri brings any sales tax changes, it’s usually during the first day of each calendar quarter. In case any sales tax changes affect your business location, the information will be mailed to the address currently on file with the department.

Note: You must collect and pay sales taxes even if you aren’t notified. 

What Is Approved Credit?

Have you ever noticed an ‘approved credit’ line on your sales tax return?

Approved credit refers to the credits issued by the Director of Revenue for any overpaid amount. You can claim these credits on the appropriate line on the sales tax return. 

Remember, credit can only be taken with the department's approval. The Department usually applies any credit to prior or future balances without any notifications. 

What Is a Time Sale?

If you receive a payment after a sales tax rate change happens, it’s called a time sale, and you should report it separately. This only applies if you report sales at the time of transactions or on a cash basis.

Here’s how you should report a time sale:

• Fill out a separate return to indicate the filing period of when the sale took place.
• Write "time sales" on the face of the return.
• Calculate the tax based on the rate in effect when the sale occurred and add that to your tax return.

How Often Do I Need to File and Pay Sales Tax in Missouri?

In general, the more sales you make and sales tax you collect, the more often you must file and pay sales tax. In Missouri, you’ll be assigned to file either monthly, quarterly, or annually, depending on the total amount of state tax you collect:

Filing Frequency	Sales Tax Collected
Monthly	$500 or more per month
Quarterly	Less than $500 per month but more than $200 per quarter
Annually	Less than $200 per quarter

Missouri Sales Tax Due Dates

Sales tax returns are due on the last day of the month following the taxable period. 

If your sales tax filing due date falls on a weekend or holiday, it’s due the next business day.

Taxable Period	Filing Due Date
January 2024	February 29, 2024
February 2024	April 1, 2024
March 2024	April 30, 2024
April 2024	May 31, 2024
May 2024	July 1, 2024
June 2024	July 31, 2024
July 2024	September 3, 2024
August 2024	September 30, 2024
September 2024	October 31, 2024
October 2024	December 2, 2024
November 2024	December 31, 2024
December 2024	January 31, 2025
January 2025	February 28, 2026

Missouri quarterly sales tax filing due dates:

Taxable Period	Filing Due Date
Q1 (Jan-March) 2024	April 30, 2024
Q2 (Apr-June) 2024	July 31, 2024
Q3 (July-Sept) 2024	October 31, 2024
Q4 (Oct-Dec) 2024	January 31, 2025

Missouri annual sales tax filing date: 

Taxable Period	Filing Dates
Year 2024	January 31, 2025

Let The Experts Handle Your Missouri Sales Tax Filing

Figuring out the ins and outs of sales tax might seem daunting, but it's crucial for keeping your business compliant and thriving.

That's why you need Zamp.

With a white-glove solution like Zamp, you get precise tax calculations, filings, and easy one-click registrations.

Ready to simplify your sales tax management? Get started with Zamp today!