Missouri Sales Tax

Missouri Sales Tax Guide (2026)

4.225% at state level, and a quirk no other state shares at this scale: a locality’s sales tax does not automatically become its use tax.[1]

5 min read • Reviewed by Tax Advisory Team • Verified • Sources: MO DOR & RSMo
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Quick Facts

Sales Tax at a Glance

State base rate
4.225% [1]
Combined rate range
4.225%–about 12% [2]
St. Louis city rate
About 9.679% [2]
Food state rate
1.225% [3]
Local use tax
Requires separate vote [4]
Economic nexus
$100k, no transaction test [5]
Nexus effective
Jan 1, 2023 [5]
SaaS
Not taxable [6]
Filing portal
MyTax Missouri [7]
Book a Sales Tax Consultation Talk to a Tax Expert

Local sales tax and local use tax are separate levies

Under Missouri law a city or county that has adopted a local sales tax does not automatically impose a matching local use tax. It takes its own voter referendum, and many jurisdictions never held one.[4]

Sales tax and use tax voted separately Governed by §144.757 RSMo Remote sales often use tax Local rate can be zero on the same address Rates change as votes pass Two rate tables, not one
This produces two different correct answers for one address. A remote seller collecting use tax and a local store collecting sales tax on the identical delivery address can legitimately charge different local rates, so Missouri publishes separate sales and use rate tables.[4]
Estimate

Missouri sales tax calculator

Missouri · state rate 4.225%
For remote sales check the use tax table, which can differ from the sales tax table.
Rate applied–
Estimated sales tax–
Total with tax–

Estimate only. Missouri has over two thousand taxing jurisdictions and separate sales and use rate tables, so confirm the correct table before invoicing.[2] Talk to CrownGlobe about use tax mapping.

Rates & Registration

Missouri Sales Tax Rates, Nexus & the two rate tables

Missouri state rate components

General revenue3%
Education1%
Conservation0.125%
Parks & soils0.10%
State total4.225%

The state rate is fixed by constitutional earmarks, which is why it is an unusual figure rather than a round number.[1]

Who must register

Either trigger applies: economic nexus at $100,000 or more of taxable Missouri sales in the previous twelve-month period, measured quarterly and with no transaction-count test, or any physical presence. Missouri was the last state to adopt economic nexus, effective 1 January 2023.[5]

Missouri publishes two rate tables: one for sales tax and one for vendor’s use tax. Using the sales table for remote deliveries over-collects wherever the locality never approved a local use tax.[4]

Compliance

Sales Tax Registration and Filing

Registration is free, but Missouri requires a sales tax bond.

How to register

  • Confirm nexus→
  • Form 2643 application→
  • Post required bond→
  • Licence issued→
  • File electronically

The bond is generally set at twice the estimated monthly liability and may be released after two years of timely filing and payment.[8]

Filing & due dates

FrequencyAssigned whenDue
MonthlyOver $500 tax a month20th of next month
Quarterly$45–$500 a monthLast day after quarter
AnnualUnder $45 a monthJan 31

Late filing costs 5% of the tax due per month up to 25%, plus interest, and a timely-filing discount of 2% of the tax due is available to sellers who file and pay on time.[9]

Pricing

Sales Tax & Nexus Pricing

Multi Tax Filing – $50 Per State/Month

ServiceWhat’s Included
Multi-state registrationNexus tracking, permit setup, and state agency coordination.
Monthly filingSales tax returns filed in every registered state.
Exemption & audit supportCertificate handling and notice response.
Get Started with Multi-State Filing
Taxability

Taxable vs. exempt

Missouri taxes tangible goods and a short list of enumerated services, leaves most professional services out, and applies a reduced state rate to food.[1]

Generally taxable

  • Tangible retail goods§144.020 RSMo
  • Prewritten software on mediaTangible delivery
  • Prepared food & restaurant mealsFull rate
  • Utilities & telecommunications§144.020.1(3)
  • Admissions & amusements§144.020.1(2)
  • Accommodations§144.020.1(6)

Exempt or reduced rate

  • Food qualifying for reduced rate1.225% state rate
  • Prescription drugs§144.030.2(18)
  • SaaS & hosted softwareNo tangible transfer
  • Manufacturing machinery§144.030.2(4)
  • Most professional servicesNot enumerated
  • Sales for resaleForm 149
Worth flagging: the reduced 1.225% food rate applies to the state portion only. Local sales taxes still apply to food at their full rates, so a Missouri grocery bill in a high-rate city can still carry several percent of tax.[3]
Reference

Glossary of key terms

Local use tax
A locality’s tax on remote purchases, which Missouri requires to be approved separately from local sales tax.
Vendor’s use tax
The tax an out-of-state seller collects on Missouri deliveries, reported on its own return.
Sales tax bond
Security Missouri requires at registration, usually twice the estimated monthly liability.
Timely filing discount
A 2% reduction in tax due for sellers who file and pay by the deadline.
Form 149
Missouri’s exemption certificate, used for resale and other exempt purchases.
MyTax Missouri
The Department of Revenue portal for registration, filing and payment.
FAQ

Sales Tax FAQs

4.225% at state level. Cities, counties and special districts add their own taxes, so combined rates commonly run between 7% and 10% and can reach roughly 12% in some special districts.

Because a local sales tax does not automatically become a local use tax. Under section 144.757 RSMo the locality must approve the use tax in its own referendum, and many never did. Missouri therefore publishes two rate tables.

$100,000 or more of taxable sales into Missouri in the previous twelve months, measured quarterly. There is no transaction-count test. Missouri was the last state in the country to adopt economic nexus, effective 1 January 2023.

Yes, but qualifying food carries a reduced state rate of 1.225% instead of 4.225%. Local sales taxes still apply at their full rates, so groceries are not tax free.

No. Missouri taxes software only where tangible personal property changes hands, so software accessed remotely is outside the base. Software delivered on physical media remains taxable.

Yes. Missouri requires a sales tax bond at registration, generally twice the estimated monthly liability. It can be released after two years of consistently timely filing and payment.

Verification

Sources & methodology

  1. MO DOR – Sales & Use Tax
  2. MO DOR – Sales Tax Rate Tables
  3. MO DOR – Food Sales Tax
  4. MO DOR – Use Tax
  5. MO DOR – Remote Sellers
  6. MO DOR – Taxable Services
  7. MO DOR – MyTax Missouri
  8. MO DOR – Bond Requirements
  9. MO DOR – Filing & Penalties
  10. MO DOR – Registration
  11. MO DOR – Exemption Certificates
  12. MO DOR – Marketplace Facilitators
  13. MO DOR – Local Tax Changes
  14. Missouri Revised Statutes – Chapter 144
Methodology: Every rate, threshold and deadline is taken from the Missouri Department of Revenue or the Revised Statutes of Missouri directly. Missouri updates its rate tables quarterly and maintains separate sales and use schedules, so both are checked each quarter.
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