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Missouri sales tax, explained.

Thresholds, rates, taxability, filing schedules, and the Missouri DOR — everything a remote seller needs to know about Missouri, on one page.

Economic nexus threshold
$100,000
Statewide base rate
4.225%
Transaction threshold
None
Kansas CitySaint LouisSpringfieldColumbiaIndependence
Missouri · major filing jurisdictions
Nexus · Missouri

When you owe sales tax in Missouri.

Missouri was the last U.S. state to adopt economic nexus, with its rules taking effect in 2023. Either kind of nexus creates the obligation to register, collect, and remit. Missouri measures taxable sales of tangible personal property only — there is no transaction-count test.

Economic nexus
Threshold
$100,000 in taxable sales of tangible personal property delivered into Missouri
Measurement type
Taxable sales of tangible personal property only — exempt sales, digital goods, services, and resale transactions do not count
Measurement period
Preceding 12 months (cumulative rolling)
Included
Only taxable tangible personal property sales count — exempt TPP, digital goods, services, and resale sales are excluded from the threshold calculation
Marketplaces
Sales made through a registered marketplace facilitator do not count toward your threshold — Missouri excludes marketplace-facilitated transactions from the seller's nexus measurement
Physical nexus
Employees / remote staffOffice or leased propertyWarehouse · inventory · 3PLAgents or contractorsConstruction projects

Any physical presence in Missouri creates nexus immediately, with no sales threshold required. A single remote employee working from a Missouri address is enough to trigger the registration obligation.

Rates · Missouri

What you'll collect, city by city.

The statewide base is 4.225%. Missouri's combined rates include state, county, and city taxes stacked on top — the rate varies by the delivery address. Here's how the major cities compare across product categories.

JurisdictionCombined rateTangible propertyDigital goodsSaaSServices
MissouriStatewide base rate4.225%4.225%0%0%0%
Kansas City7.475%7.475%0%0%0%
Saint Louis9.013%9.013%0%0%0%
Springfield6.35%6.35%0%0%0%
Columbia8.475%8.475%0%0%0%
Independence7.1%7.1%0%0%0%

Digital goods, SaaS, and most services are not taxed in Missouri, so the rate is 0% in every jurisdiction for those categories. Rates verified as of June 11, 2026.

Need the exact rate for one address or invoice? Our calculator returns the combined state, county, and city rate for any Missouri address.

Open the sales tax calculator
Taxability · Missouri

Is your product taxable here?

Missouri taxes tangible personal property and very little else — the state does not impose sales tax on SaaS, downloaded software, or most professional services.

Product categoryStatusWhat to know
Tangible personal propertyTaxablePhysical goods delivered into Missouri are taxable at the combined rate for the delivery address.
SaaS & cloud softwareNot taxableRemotely-accessed software — both B2B and B2C — is exempt in Missouri. No download means no taxable transfer of tangible property.
Digital goodsNot taxableDownloaded software, digital files, streaming, and electronically delivered content are not subject to Missouri sales tax.
Professional servicesNot taxableConsulting, legal, design, and most other professional services are exempt from Missouri sales tax.
General servicesNot taxableMissouri does not broadly tax services — most service transactions fall outside the sales tax base.
Filings · Missouri

Filing schedules and due dates.

The Missouri Department of Revenue assigns your filing frequency at registration based on expected tax liability. Returns are filed through MyTax Missouri (mytax.mo.gov) using Form 53-1 (Sales Tax Return) or the equivalent vendor's use tax return.

FrequencyReturnDue dateWho it applies to
MonthlyForm 53-1, Sales Tax Return (or Form 53-V, Vendor's Use Tax Return for remote sellers)20th of the following monthSellers with higher monthly tax liability, as assigned by the DOR
QuarterlyMost commonForm 53-1 or Form 53-VLast day of the month following the close of the quarterThe default assignment for most remote sellers registering for vendor's use tax
AnnualForm 53-1 or Form 53-VJanuary 31 for the prior calendar yearSmall sellers with low annual tax liability, as assigned

Crossed the threshold, or about to?

A Commenda expert will review your Missouri exposure, register you with the Missouri Department of Revenue, and take over the filing calendar — usually within a week.

The state authority

Missouri DOR — Missouri's tax office.

The Missouri Department of Revenue administers sales and use tax through MyTax Missouri, its online self-service portal. Remote sellers register for Vendor's Use Tax and file returns through the same system.

dor.mo.gov/taxation/business

Registration requires a Tax Portal username and password. A State Tax ID is assigned after registration and is used for subsequent filings.

What you can do there
  • Register for Vendor's Use Tax

    Remote sellers register for Vendor's Use Tax (not Sales Tax) through MyTax Missouri — free of charge.

  • File returns and pay

    Returns, amendments, and payments are all submitted through the MyTax Missouri portal on your assigned schedule.

  • Look up the rate for any address

    The Missouri DOR provides a rate lookup tool to find the combined state, county, and city rate for any Missouri address.

  • Verify an exemption certificate

    Confirm that a buyer's exemption certificate is valid before accepting it — Missouri uses Form 149 for sales tax exemption claims.

Exposure & exemptions · Missouri

If you're behind, or your buyers are exempt.

Back-period exposure & voluntary disclosure

Missouri participates in the multistate voluntary disclosure program. Out-of-state sellers who come forward proactively can limit lookback and avoid penalties.

Lookback
Typically 3 years under a VDA — the standard Missouri audit lookback is 3 years from the return due date
Penalties
Generally waived under voluntary disclosure
Interest
Still owed on back taxes — interest relief is not part of the standard VDA
Program
Missouri participates in the MTC's National Nexus Program for multistate voluntary disclosure

Exemption certificates accepted

Collect a valid exemption certificate at the time of sale and retain it on file — Missouri places the burden of proof on the seller to substantiate exempt sales.

Resale
Missouri Form 149, Sales and Use Tax Exemption Certificate (resale section)
Multi-state
MTC Uniform Sales and Use Tax Exemption Certificate is accepted in Missouri
Nonprofit / exempt org
Missouri Form 149 with the applicable exemption reason checked (government, charitable, religious, or educational)
Manufacturing
Missouri Form 149 — machinery and equipment used directly in manufacturing may qualify for exemption

FAQ · Missouri

Missouri questions, answered.

The questions remote sellers ask us most about Missouri.
Read our FAQ library

Missouri's economic nexus law took effect January 1, 2023, making it the last U.S. state with a sales tax to adopt remote seller rules. If you have been selling into Missouri since then and crossed the threshold, you may have back exposure.

Only taxable sales of tangible personal property count. Exempt TPP sales, digital goods, SaaS, services, and resale transactions are all excluded from the threshold measurement. Missouri uses a preceding 12-month rolling period — there is no transaction-count test.

No. Sales made through a registered marketplace facilitator are excluded from the seller's threshold calculation in Missouri. You only count your own direct sales of taxable tangible personal property.

Remote sellers shipping goods from outside Missouri register for Vendor's Use Tax, not Sales Tax. The practical effect on buyers is the same — you collect the applicable combined rate — but the registration type matters for filing correctly.

No. Remotely-accessed software is not subject to Missouri sales or use tax, for both B2B and B2C sales. Because no tangible property is transferred, SaaS falls outside Missouri's sales tax base.

The statewide base is 4.225%. With local taxes, rates vary significantly: Saint Louis reaches 9.013%, Columbia 8.475%, Kansas City 7.475%, Independence 7.1%, and Springfield 6.35%. Always use the delivery address to determine the correct combined rate.

Remote sellers registered for Vendor's Use Tax file Form 53-V through MyTax Missouri (mytax.mo.gov). The filing frequency — monthly, quarterly, or annual — is assigned by the Missouri Department of Revenue based on your expected tax liability.

Yes. Commenda monitors your Missouri exposure, registers you with the Missouri Department of Revenue, calculates the correct rate on every transaction, and files each return on your assigned schedule. Book a call to see it on your own data.

United States

Sales tax, state by state.

* No state-level sales tax. Alaska's local jurisdictions still enforce economic nexus through the ARSSTC.