{"id":4496,"date":"2017-02-15T13:25:05","date_gmt":"2017-02-15T13:25:05","guid":{"rendered":"https:\/\/www.accuratetax.com\/?page_id=4496"},"modified":"2026-01-28T19:22:54","modified_gmt":"2026-01-28T19:22:54","slug":"missouri","status":"publish","type":"page","link":"https:\/\/www.accuratetax.com\/resources\/sales-tax-information\/missouri\/","title":{"rendered":"Missouri"},"content":{"rendered":"<style>.kb-row-layout-id4496_7920dc-9f > .kt-row-column-wrap{align-content:center;}:where(.kb-row-layout-id4496_7920dc-9f > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:center;}.kb-row-layout-id4496_7920dc-9f > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-top:80px;padding-right:25px;padding-bottom:120px;padding-left:25px;min-height:500px;grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id4496_7920dc-9f > .kt-row-layout-overlay{opacity:1;background:linear-gradient(90deg, var(--global-palette1) 12%, var(--global-palette2) 100%);}.kb-row-layout-id4496_7920dc-9f .kt-row-layout-bottom-sep{height:100px;}.kb-row-layout-id4496_7920dc-9f .kt-row-layout-bottom-sep svg{width:100%;}.kb-row-layout-id4496_7920dc-9f .kt-row-layout-bottom-sep svg{fill:var(--global-palette9, #ffffff)!important;}@media all and (max-width: 1024px){.kb-row-layout-id4496_7920dc-9f > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 1024px){.kb-row-layout-id4496_7920dc-9f .kt-row-layout-bottom-sep{height:px;}}@media all and (max-width: 1024px){.kb-row-layout-id4496_7920dc-9f .kt-row-layout-bottom-sep svg{width:%;}}@media all and (max-width: 767px){.kb-row-layout-id4496_7920dc-9f > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id4496_7920dc-9f .kt-row-layout-bottom-sep{height:px;}.kb-row-layout-id4496_7920dc-9f .kt-row-layout-bottom-sep svg{width:%;}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id4496_7920dc-9f alignnone kt-row-has-bg wp-block-kadence-rowlayout\"><div class=\"kt-row-layout-overlay kt-row-overlay-gradient\"><\/div><div class=\"kt-row-layout-bottom-sep kt-row-sep-type-mtns\"><svg viewBox=\"0 0 1000 100\" preserveAspectRatio=\"none\"><path d=\"M1000,50l-182.69,-45.286l-292.031,61.197l-190.875,-41.075l-143.748,28.794l-190.656,-23.63l0,70l1000,0l0,-50Z\" style=\"opacity: 0.4\" \/><path d=\"M1000,57l-152.781,-22.589l-214.383,19.81l-159.318,-21.471l-177.44,25.875l-192.722,5.627l-103.356,-27.275l0,63.023l1000,0l0,-43Z\" \/><\/svg><\/div><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-middle\">\n<style>.kadence-column4496_a11946-54 > .kt-inside-inner-col,.kadence-column4496_a11946-54 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column4496_a11946-54 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column4496_a11946-54 > .kt-inside-inner-col{flex-direction:column;}.kadence-column4496_a11946-54 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column4496_a11946-54 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column4496_a11946-54{position:relative;}@media all and (max-width: 1024px){.kadence-column4496_a11946-54 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column4496_a11946-54 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column4496_a11946-54 inner-column-1\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading4496_db887c-a6, .wp-block-kadence-advancedheading.kt-adv-heading4496_db887c-a6[data-kb-block=\"kb-adv-heading4496_db887c-a6\"]{text-align:center;font-size:60px;font-weight:normal;font-style:normal;color:#ffffff;text-shadow:1px 1px 1px rgba(0, 0, 0, 0.2);}.wp-block-kadence-advancedheading.kt-adv-heading4496_db887c-a6 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading4496_db887c-a6[data-kb-block=\"kb-adv-heading4496_db887c-a6\"] mark.kt-highlight{font-weight:normal;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading4496_db887c-a6 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading4496_db887c-a6[data-kb-block=\"kb-adv-heading4496_db887c-a6\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 1024px){.wp-block-kadence-advancedheading.kt-adv-heading4496_db887c-a6, .wp-block-kadence-advancedheading.kt-adv-heading4496_db887c-a6[data-kb-block=\"kb-adv-heading4496_db887c-a6\"]{text-shadow:1px 1px 1px rgba(0, 0, 0, 0.2);font-size:50px;}}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading4496_db887c-a6, .wp-block-kadence-advancedheading.kt-adv-heading4496_db887c-a6[data-kb-block=\"kb-adv-heading4496_db887c-a6\"]{text-shadow:1px 1px 1px rgba(0, 0, 0, 0.2);font-size:40px;}}<\/style>\n<h1 class=\"kt-adv-heading4496_db887c-a6 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading4496_db887c-a6\">Missouri Sales Tax<\/h1>\n<\/div><\/div>\n\n<\/div><\/div>\n\n<style>.kb-row-layout-wrap.wp-block-kadence-rowlayout.kb-row-layout-id4496_a58065-f6{margin-top:-200px;}.kb-row-layout-id4496_a58065-f6 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id4496_a58065-f6 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id4496_a58065-f6 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:1500px;margin-left:auto;margin-right:auto;padding-top:60px;padding-right:25px;padding-bottom:80px;padding-left:25px;grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id4496_a58065-f6 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id4496_a58065-f6 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id4496_a58065-f6 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id4496_a58065-f6 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column4496_7998ed-c3 > .kt-inside-inner-col{padding-top:50px;padding-right:40px;padding-bottom:30px;padding-left:40px;}.kadence-column4496_7998ed-c3 > .kt-inside-inner-col,.kadence-column4496_7998ed-c3 > .kt-inside-inner-col:before{border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;}.kadence-column4496_7998ed-c3 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column4496_7998ed-c3 > .kt-inside-inner-col{flex-direction:column;}.kadence-column4496_7998ed-c3 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column4496_7998ed-c3 > .kt-inside-inner-col{background-color:var(--global-palette9, #ffffff);}.kadence-column4496_7998ed-c3 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column4496_7998ed-c3{position:relative;}.kadence-column4496_7998ed-c3, .kt-inside-inner-col > .kadence-column4496_7998ed-c3:not(.specificity){margin-top:-50px;}@media all and (max-width: 1024px){.kadence-column4496_7998ed-c3 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column4496_7998ed-c3 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column4496_7998ed-c3 inner-column-1\"><div class=\"kt-inside-inner-col\"><style>.kb-row-layout-id4496_039348-f1 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id4496_039348-f1 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id4496_039348-f1 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);grid-template-columns:minmax(0, calc(25% - ((var(--global-kb-gap-md, 2rem) * 1 )\/2)))minmax(0, calc(75% - ((var(--global-kb-gap-md, 2rem) * 1 )\/2)));}.kb-row-layout-id4496_039348-f1 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id4496_039348-f1 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr) minmax(0, 2fr);}}@media all and (max-width: 767px){.kb-row-layout-id4496_039348-f1 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id4496_039348-f1 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-row-layout-right-golden kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column4496_4eb363-98 > .kt-inside-inner-col,.kadence-column4496_4eb363-98 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column4496_4eb363-98 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column4496_4eb363-98 > .kt-inside-inner-col{flex-direction:column;}.kadence-column4496_4eb363-98 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column4496_4eb363-98 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column4496_4eb363-98{position:relative;}@media all and (max-width: 1024px){.kadence-column4496_4eb363-98 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column4496_4eb363-98 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column4496_4eb363-98\"><div class=\"kt-inside-inner-col\"><style>.kb-table-of-content-nav.kb-table-of-content-id4496_020218-46 .kb-table-of-content-wrap{margin-top:0px;padding-top:0px;padding-right:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);padding-left:var(--global-kb-spacing-sm, 1.5rem);}.kb-table-of-content-nav.kb-table-of-content-id4496_020218-46 .kb-table-of-contents-title-wrap{padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.kb-table-of-content-nav.kb-table-of-content-id4496_020218-46 .kb-table-of-contents-title{font-weight:regular;font-style:normal;}.kb-table-of-content-nav.kb-table-of-content-id4496_020218-46 .kb-table-of-content-wrap .kb-table-of-content-list{font-weight:regular;font-style:normal;margin-top:var(--global-kb-spacing-sm, 1.5rem);margin-right:0px;margin-bottom:0px;margin-left:0px;}<\/style><\/div><\/div>\n\n\n<style>.kadence-column4496_cb1577-37 > .kt-inside-inner-col,.kadence-column4496_cb1577-37 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column4496_cb1577-37 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column4496_cb1577-37 > .kt-inside-inner-col{flex-direction:column;}.kadence-column4496_cb1577-37 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column4496_cb1577-37 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column4496_cb1577-37{position:relative;}@media all and (max-width: 1024px){.kadence-column4496_cb1577-37 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column4496_cb1577-37 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column4496_cb1577-37\"><div class=\"kt-inside-inner-col\">\n<div class=\"wp-block-group state-page-callout\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<h2 class=\"wp-block-heading\">Missouri Sales Tax At a Glance<\/h2>\n\n\n\n<p><strong>State rate:<\/strong> 4.225%<br><strong>Maximum combined rate:<\/strong> 10.1%<br><strong>Sourcing:<\/strong> Origin<br><strong>Tax Holidays:<\/strong> Energy Star, Back to School<br><strong>Streamlined Sales Tax Member:<\/strong> No<br><strong>Governing Body:<\/strong> Missouri Department of Revenue<\/p>\n<\/div><\/div>\n\n\n\n<p>If your business sells to customers in Missouri, you may be required to collect and remit sales taxes to the state, as well as applicable county or city authorities. This guide will help you navigate the nuances of Missouri sales tax and understand your responsibilities more clearly.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Missouri Sales Tax Rates<\/h2>\n\n\n\n<p>The state of Missouri has a statewide sales tax rate of 4.225%. Local jurisdictions such as counties, cities, and special districts can have their own tax rates in addition to the state rate. Every location does, so the minimum effective tax rate is 4.725%. The maximum combined sales tax rate in Missouri is 11.6%.<\/p>\n\n\n\n<p>A complete listing of <a href=\"https:\/\/dor.mo.gov\/taxation\/business\/tax-types\/sales-use\/rate-tables\/\" target=\"_blank\" rel=\"noreferrer noopener\">all local sales tax rates<\/a> can be found on the Missouri Department of Revenue website.<\/p>\n\n\n\n<p>There is also a separate sales tax rate for food in Missouri, which is 1.225% and applies to all food not meant to be immediately consumed unless purchased with food stamps or WIC coupons. Local taxes may still apply, increasing the total tax rate for food items when applicable.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Tax Sourcing<\/h3>\n\n\n\n<p>Missouri is an <a href=\"https:\/\/www.accuratetax.com\/blog\/destination-origin-sales-tax\/\">origin-based state<\/a> for in-state sellers, but they have destination-based sourcing for remote sellers. <\/p>\n\n\n\n<p>This means that for Missouri-based sellers, the tax rate that you will collect depends on the physical location of your business or the location of the warehouse the goods ship from. You will always charge the same rate to your customers no matter where they are located.<\/p>\n\n\n\n<p>For remote sellers, the sales tax rate from the destination location should be applied. This means that the total tax rate for your order will be dependent on the address to which it&#8217;s being shipped. This should include the state rate and any local rates that apply to that address. In order to determine what rates apply to an address, you often cannot rely on zip code alone, and you may need to use a service such as AccurateTax.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Missouri Nexus<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Physical Nexus<\/h3>\n\n\n\n<p>Like most states, Missouri requires that you charge sales tax on purchases to Missouri customers if you have a significant sales tax nexus, or presence, in the state. You are considered to have a physical nexus in Missouri if you:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Have an office, warehouse, distribution house, sales house, or service enterprise in the state<\/li>\n\n\n\n<li>Maintain a stock of goods in the state<\/li>\n\n\n\n<li>Solicit orders from Missouri customers on a regular basis, unless this is only through advertising or direct mail campaigns<\/li>\n\n\n\n<li>Regularly lease property into or service property in the state<\/li>\n\n\n\n<li>Have an affiliate relationship with a vendor in the state<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Economic Nexus<\/h3>\n\n\n\n<p>Missouri was the last state in the union to adopt an economic nexus law requiring out-of-state sellers to collect sales tax. Signed into law on June 30, 2021, SB 153 and 97 creates new provisions for economic nexus that went into effect on January 1, 2023. According to the new law, small businesses that make $100,000 or more in sales into Missouri in a 12-month period are required to collect and remit sales tax, even if they don&#8217;t have a physical presence.<\/p>\n\n\n\n<p>Remote sellers can find guidance on <a href=\"https:\/\/dor.mo.gov\/faq\/taxation\/business\/remote-seller-and-marketplace-facilitator.html\" target=\"_blank\" rel=\"noreferrer noopener\">this page<\/a> of the Missouri Department of Revenue website.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What is Taxable in Missouri?<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Tangible Goods<\/h3>\n\n\n\n<p>Most sales of tangible personal property in Missouri are taxable, as are many services. The state defines tangible personal property as &#8220;any type of property that can be moved, touched or felt.&#8221; This includes things like household appliances, furniture, office supplies, tools, clothes, and machinery. <\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Services<\/h3>\n\n\n\n<p>Taxable services in Missouri include those related to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Amusement, recreation, and entertainment<\/li>\n\n\n\n<li>Fabrication of a product for sale at retail<\/li>\n\n\n\n<li>Selling of a product at retail<\/li>\n\n\n\n<li>Mandatory gratuities<\/li>\n\n\n\n<li>Providing rooms, meals, and drinks to guests in a hotel, restaurant, or similar place of business<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Shipping and Handling<\/h3>\n\n\n\n<p>Shipping, handling, and delivery charges are also generally taxable when they are intended to be part of the sale. This is true whether they are listed separately on the invoice or receipt or not.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Digital Goods and Services<\/h3>\n\n\n\n<p>Digital music and streaming subscription services, including television and video, are not subject to Missouri sales or use tax. <\/p>\n\n\n\n<p>Prewritten or &#8220;canned&#8221; software that is delivered on physical media, such as CDs, DVDs, or USB drives, are taxable. However, if the canned software is delivered electronically, it is not taxable. Custom software that is delivered to the buyer is not taxable. Software as a Service, also known as SaaS, is likewise not taxable.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Exceptions<\/h3>\n\n\n\n<p>There are <a href=\"https:\/\/dor.mo.gov\/faq\/taxation\/business\/sales-use-tax-exemptions.html\" target=\"_blank\" rel=\"noreferrer noopener\">exceptions to all of these<\/a> instances of taxable goods and services as well. <\/p>\n\n\n\n<p>Exceptions also exist for certain types of products when they\u2019re used for specific purposes. These include machinery, equipment, and appliances purchased for the sole purpose of controlling air and water pollution. Also covered under a specific exemption is equipment used in agriculture, as is the sale of livestock.<\/p>\n\n\n\n<p>Prescription medications that can only legally be dispensed by a pharmacist are exempt from sales tax, as are hearing aids, hearing aid supplies, and insulin. Some other types of medical equipment qualify for exemptions as well, including hemodialysis equipment, prosthetic limbs, medical grade oxygen, and pacemakers.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Exemptions<\/h3>\n\n\n\n<p>Exemptions relate to a special status of the purchaser, as any educational, civic, religious, or social organization can apply for an exemption. They must present proof of exemption for the sales tax to be waived.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Sales Tax Holidays<\/h2>\n\n\n\n<p>Missouri provides two sales tax holidays a year, and both relate to specific types of goods and services. Tax compliance changes during these periods. These are:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Show-me Green Tax Holiday<\/strong>: This runs during April, and it covers sales of qualifying Energy Star certified new appliances. In this case, the state sales tax will not apply, but local jurisdictions can make their own determination about whether to impose their customary tax rates or not.<\/li>\n\n\n\n<li><strong>Back to School Sales Tax Holiday<\/strong>: This runs from the first Friday in August through the first Sunday in August, and it eliminates sales tax on certain items including school supplies, clothing, computers, and others that may be necessary for students to acquire as they prepare to return to school.<\/li>\n<\/ul>\n\n\n\n<p>As a business owner, you need to make sure that you only eliminate sales tax on purchases made <a href=\"https:\/\/dor.mo.gov\/taxation\/business\/tax-types\/sales-use\/holidays\/\" target=\"_blank\" rel=\"noreferrer noopener\">during the holiday period<\/a>, and that all items purchased qualify for special status.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Registration and Filing<\/h2>\n\n\n\n<p>Before you can collect Missouri state sales tax, you need to be register for a sales tax permit. <a href=\"https:\/\/dor.mo.gov\/register-business\/\" target=\"_blank\" rel=\"noreferrer noopener\">You may register online<\/a> or submit <a href=\"https:\/\/dor.mo.gov\/forms\/index.php?category=13\" target=\"_blank\" rel=\"noreferrer noopener\">form 2643<\/a> by mail.<\/p>\n\n\n\n<p>Transient employers or businesses with a prior delinquency may have to post a bond. However, as of 2018, a bond is not required of most businesses when registering to collect sales tax.<\/p>\n\n\n\n<p>You should receive your state tax ID number within 10 days of the receipt of all parts of your completed application, unless additional information is needed. In that case, they will contact you by mail. <\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Filing Frequencies and Deadlines<\/h3>\n\n\n\n<p>When you&#8217;re ready, you can file your sales tax returns and make payments online via your <a href=\"https:\/\/mytax.mo.gov\/\" target=\"_blank\" rel=\"noreferrer noopener\">MyTax Missouri<\/a> account, or you can use a software provider such as AccurateTax.<\/p>\n\n\n\n<p>The frequency with which you need to file will be based on the total amount of tax you collect over a given period. Regulations require:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Annual filing for tax liability of less than $200 per month<\/li>\n\n\n\n<li>Quarterly filing for tax liability $200 per month but less than $500 per month<\/li>\n\n\n\n<li>Monthly filing for tax liability of $500 per month or more<\/li>\n\n\n\n<li>Quarter-monthly filing for certain tax liability if assigned by the Department of Revenue<\/li>\n<\/ul>\n\n\n\n<p>Note that you do not determine your filing frequency. It will be assigned to you by the Department of Revenue upon registration, and may be adjusted if your liabilities change.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Annual Filers<\/h4>\n\n\n\n<p>For those filing <strong>annually<\/strong>, returns are due by January 31<sup>st<\/sup> of the following year. <\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Quarterly Filers<\/h4>\n\n\n\n<p>For those filing <strong>quarterly<\/strong>, the following due dates apply:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><th>Period<\/th><th>Due Date<\/th><\/tr><tr><td>January \u2013 March (Q1)<\/td><td>April 30<\/td><\/tr><tr><td>April \u2013 June (Q2)<\/td><td>July 31<\/td><\/tr><tr><td>July \u2013 September (Q3)<\/td><td>October 31<\/td><\/tr><tr><td>October \u2013 December (Q4)<\/td><td>January 31<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\">Monthly Filers<\/h4>\n\n\n\n<p>For those filing <strong>monthly<\/strong>, the following due dates apply:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><th>Period<\/th><th>Due Date<\/th><\/tr><tr><td>January<\/td><td>February 20<\/td><\/tr><tr><td>February<\/td><td>March 20<\/td><\/tr><tr><td>March<\/td><td>April 30<\/td><\/tr><tr><td>April<\/td><td>May 20<\/td><\/tr><tr><td>May<\/td><td>June 20<\/td><\/tr><tr><td>June<\/td><td>July 31<\/td><\/tr><tr><td>July<\/td><td>August 20<\/td><\/tr><tr><td>August<\/td><td>September 20<\/td><\/tr><tr><td>September<\/td><td>October 31<\/td><\/tr><tr><td>October<\/td><td>November 20<\/td><\/tr><tr><td>November<\/td><td>December 20<\/td><\/tr><tr><td>December<\/td><td>January 31<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\">Quarter-monthly Filers<\/h4>\n\n\n\n<p>If you have to file <strong>quarter-monthly<\/strong>, payments are due within 3 business days of the end of the previous period. These periods are structured as follows:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><th>Period<\/th><th>Due Date<\/th><\/tr><tr><td>1: 1st \u2013 7th of the month<\/td><td>10th of the month<\/td><\/tr><tr><td>2: 8th \u2013 15th of the month<\/td><td>18th of the month<\/td><\/tr><tr><td>3: 16th \u2013 22nd of the month<\/td><td>25th of the month<\/td><\/tr><tr><td>4: 23rd \u2013 end of month<\/td><td>3rd of following month<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Although due dates for filing apply to both state and local sales tax, local sales taxes will never be paid more frequently than monthly. If you must file and pay your state sales tax quarter-monthly, you will still only pay the local taxes once a month, and the local tax due is not included in the total when determining how frequently you must file.<\/p>\n\n\n\n<p>For more information for quarter-monthly filers, please see <a href=\"https:\/\/dor.mo.gov\/taxation\/business\/tax-types\/sales-use\/efile\/quarter-monthly.html\" target=\"_blank\" rel=\"noreferrer noopener\">this page<\/a> on the Missouri DOR website.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Notes<\/h4>\n\n\n\n<p>If a due date falls on a weekend or holiday, payments will be considered on time when postmarked or received by the next business day. <\/p>\n\n\n\n<p>If no taxable sales were made within a given period by a business with a sales tax license, a zero-dollar return is required. The same deadlines apply.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Penalties and Interest<\/h3>\n\n\n\n<p>A failure to make a timely payment when you have filed a return on time will result in a 5% penalty assessed on the total amount of tax due. Failure to file a return will result in a 5% penalty for each month you are late, with a maximum of 25%. Interest is also charged on late payments at a rate of 4% annually, and the interest is only applied to the original amount of tax due.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Resources<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/dor.mo.gov\/taxation\/business\/tax-types\/sales-use\/\" target=\"_blank\" rel=\"noreferrer noopener\">Missouri Department of Revenue website<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/dor.mo.gov\/register-business\/\" target=\"_blank\" rel=\"noreferrer noopener\">Register to collect Missouri sales tax<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/mytax.mo.gov\/\" target=\"_blank\" rel=\"noreferrer noopener\">Missouri MyTax<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/dor.mo.gov\/forms\/4890.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Local Government Tax Guide<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.accuratetax.com\/sales-tax-calculator\/\">Missouri Sales Tax Calculator<\/a><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Missouri Sales Tax Software<\/h2>\n\n\n\n<p>There are quite a few details to keep track of when determining if you need to collect and remit Missouri state sales tax, and at what rate. This can be particularly burdensome if you do business in multiple states and must keep track of these details for each state separately. Fortunately, you can take advantage of special software designed specifically to help you manage these types of situations and requirements. TaxTools is just such a program, and it will significantly streamline your accounting processes.<\/p>\n\n\n\n<p>The tax calculator and TaxTools program can keep track of changes to local tax rates, accurately compute appropriate rates for purchases, keep track of tax filing deadlines, and ensure timely payments. It also integrates with any eCommerce platform, allowing you to keep doing business your way without having to worry about the details of sales tax collected on each individual sale you make in Missouri and elsewhere. When you do need to access data on this, however, you\u2019ll find it organized by state and up to date, helping to significantly streamline your sales process.<\/p>\n\n\n\n<p>If you&#8217;re ready to see what TaxTools can do for your business, click here to <a href=\"\/sales-tax-software\/\">learn more<\/a> or to <a href=\"\/signup\/?src=mostate\">sign up<\/a> for a free trial today.<\/p>\n\n\n\n<p><i>Last updated July 2025<\/i><\/p>\n<\/div><\/div>\n\n<\/div><\/div>\n\n\n<h2 class=\"wp-block-heading\"><\/h2>\n<\/div><\/div>\n\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Missouri Sales Tax Missouri Sales Tax At a Glance State rate: 4.225%Maximum combined rate: 10.1%Sourcing: OriginTax Holidays: Energy Star, Back to SchoolStreamlined Sales Tax Member: NoGoverning Body: Missouri Department of Revenue If your business sells to customers in Missouri, you may be required to collect and remit sales taxes to the state, as well as&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":7183,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"class_list":["post-4496","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Missouri Sales Tax Information, Sales Tax Rates, and Deadlines<\/title>\n<meta name=\"description\" content=\"Everything you need to know about collecting Missouri sales tax. 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