Ultimate Missouri Sales Tax Guide
| State taxing authority: | Missouri Department of Revenue |
| 2023 Missouri state sales tax rate: | 4.225% |
| Local sales tax rates? | Yes |
| Streamlined Sales and Use Tax Agreement Member? | No |
Do I have to collect Missouri sales tax from customers?
Retailers who meet these two requirements are required to collect sales tax in Missouri:
- Has sales tax nexus in Missouri
- Sells taxable products or services in Missouri
What creates sales tax nexus in Missouri?
- Physical presence - A location, inventory, personnel (employees, contractors, salespeople, installers, etc.) OR
- Economic nexus - Your sales of tangible goods exceed $100,000 annually
Read more about nexus in Missouri here.
Learn more about sales tax nexus and when that means you’re required to collect sales tax here.
Do I have to collect sales tax from Missouri customers if I sell on Amazon, Walmart, eBay or Etsy?
No. Missouri has a marketplace facilitator law, which means that marketplaces like Walmart or Amazon are required to collect sales tax on behalf of 3rd party sellers on their platform.
If you have sales tax nexus in Missouri, keep in mind that you are still required to collect sales tax on your other, non-marketplace, Missouri sales.
Read more about marketplace facilitator sales tax laws here.
Are my products taxable in Missouri?
Most tangible personal property is subject to sales tax. However, some necessities like food, clothing and medication are not taxable in some states. And sometimes states consider things like digital goods (eBooks, music, movies) and software-as-a-service (SaaS) taxable even though they can’t be touched or held.
Here’s how Missouri taxes the most commonly sales tax exempt items:
Are groceries taxable in Missouri?
Yes, groceries are taxable in Missouri, but at a reduced rate of 1.225%. The reduced rate applies to all types of items that can be bought with SNAP benefits (aka food stamps). Also, Missouri local areas (cities, counties, etc.) are allowed to require an additional local sales tax on groceries.
Is clothing taxable in Missouri?
Yes, clothing is taxable in Missouri.
Are digital products taxable in Missouri?
No, digital products are non-taxable in Missouri.
Is software-as-a-service (SaaS) taxable in Missouri?
No, SaaS is non-taxable in Missouri.
Are services taxable in Missouri?
In general, no. But Missouri does tax some services, including:
- Admissions 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
- Utilities - However, utilities for domestic use are exempt at the state level. Local areas can choose to tax utilities
How to Register for a Missouri Sales Tax Permit
Register online at the Missouri Department of Revenue.
Go here to learn how to register for a sales tax permit in every US state.
Do I need a Missouri sales tax permit if I only sell temporarily in the state?
Yes. Missouri requires all retailers register, even if only making temporary sales.
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.
I’m in Missouri. How do I collect sales tax from my Missouri buyers?
Missouri is one of a handful of states with 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. (That simply means the rate from where the item is sold/shipped.)
So if your online store’s headquarters is located in Ballwin, Missouri and you make a sale to a buyer in Camdenton, Missouri then you’d charge the sales tax rate at the location where the order originated. In this case, that is your HQ in Ballwin.
To sum it up, if a sale is sourced from a location in Missouri, then you’d charge the sales tax rate at the location where the order originated.
I’m not in Missouri but have sales tax nexus there. How do I collect sales tax from Missouri buyers?
For interstate sales, Missouri is a destination-based sales tax sourcing state. So if you are located in South Carolina but make a sale to a buyer in Missouri, then 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 item(s) sold.
Learn about sales tax on shipping in every US state here.
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.
- File and pay online - at MyTaxMissouri. You can also upload your return as an Excel file using their pre-formatted template. Taxpayers with three or more Missouri locations are required to file electronically unless you 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.
I didn’t collect any Missouri sales tax 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 tax due per month or fraction of a month with a maximum of 25%.
The penalty for failing to pay Missouri sales tax is 5% of tax due.
Can I amend a Missouri sales tax return?
Yes. If filing by paper, the Missouri DOR instructs taxpayers to use the same form they filed the original return with, but check the “Amended” box.
How often will I be required to file and pay sales tax in Missouri?
In general, the more sales you make and sales tax you collect, the more often you are required to 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 sales 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.
Missouri Monthly Sales Tax Filing Due Dates
| Taxable Period | Filing Due Date |
| January 2023 | February 28, 2023 |
| February 2023 | March 31, 2023 |
| March 2023 | May 1, 2023 |
| April 2023 | May 31, 2023 |
| May 2023 | June 30,2023 |
| June 2023 | July 31, 2023 |
| July 2023 | August 31, 2023 |
| August 2023 | October 2, 2023 |
| September 2023 | October 31, 2023 |
| October 2023 | November 30, 2023 |
| November 2023 | January 2, 2023 |
| December 2023 | January 31, 2024 |
Missouri Quarterly Sales Tax Filing Due Dates
| Taxable Period | Filing Due Date |
| Q1 (Jan-March) 2023 | May 1, 2023 |
| Q2 (Apr-June) 2023 | July 31, 2023 |
| Q3 (July-Sept) 2023 | October 31, 2023 |
| Q4 (Oct-Dec) 2023 | January 31, 2024 |
Missouri Annual Sales Tax Filing Due Date
| Taxable Period | Filing Due Date |
| Year 2023 | January 31, 2024 |
- Do I have to collect Missouri sales tax from customers?
- Are my products taxable in Missouri?
- How to Register for a Missouri Sales Tax Permit
- How to Collect Sales Tax in Missouri
- How to File and Pay Sales Tax in Missouri
