State of Missouri Flag

Missouri Sales Tax Guide for Businesses

Sales Tax Rate
4.225%
Local Taxes
Yes
Website
Department of Revenue
Tax Line
573-751-4450

We wrote this guide for online sellers who want to know if they even have to bother with sales tax in Missouri, and if so, how best to tackle the sales tax situation in the Show-Me State.

After reading this, you’ll know:

  • Do you or don’t you need to collect Missouri sales tax?
  • Which customers do you collect from?
  • How much do you collect?
  • What do you do with all the sales tax you’ve collected?
  • Way more than you probably ever wanted to know about Missouri sales tax!

Do you have sales tax nexus in Missouri?

Good news! You only have to begin thinking about Missouri sales tax if you have sales tax nexus in Missouri.

“Sales tax nexus” is just a fancy way of saying “significant presence” in a state.

Missouri considers a seller to have sales tax nexus in the state if you have any of the following in the state:

  • An office or place of business
  • An employee present in the state for more than 2 days per year
  • Goods in a warehouse
  • Ownership of real or personal property
  • Delivery of merchandise in Missouri in vehicles owned by the taxpayer
  • Independent contractors or other representatives in Missouri for more than 2 days per year

You can click here to read exactly what the Missouri Department of Revenue (Missouri’s taxing authority) has to say about what constitutes sales tax nexus in Missouri.

Is what you’re selling even taxable?

You’ve probably read this far because you realized you have sales tax nexus in Missouri. Your next step is to determine if what you’re selling is even taxable.

Services in Missouri are generally not taxable. So if you’re a piano tuner or a roofer, you’re in luck and you don’t have to worry about sales tax. But watch out – if the service you provide includes selling, creating or manufacturing a product, you may have to deal with the sales tax on products.

Tangible products are taxable in Missouri , with a few exceptions. These exceptions include certain prescription medicine and medical devices, and machinery and chemicals used in agriculture and manufacturing, among other things.

You can find out more about what is taxable and what is non-taxable in Missouri here.

So if you sell musical instruments, then charge sales tax to your Missouri customers.

But if you’re a karate instructor, don’t charge sales tax to your Missouri customers.

If you have sales tax nexus in Missouri and your products are taxable, your next step is to register for a sales tax permit.

How to Register for a Sales Tax Permit in Missouri

Sellers with sales tax nexus in Missouri must apply for a Missouri sales tax permit.

Don’t skip this step! Many states consider it unlawful to collect sales tax in their name without a permit. Go here for more on how to register for a sales tax permit in Missouri.

How to Collect Sales Tax in Missouri

So you’ve determined that you have sales tax nexus in Missouri and what you’re selling is taxable. And you’re all set and registered for your Missouri sales tax permit.

The next step is to determine how much sales tax to collect.

The sales tax rate you collect in Missouri depends on whether you are based in Missouri or out-of-state.

How to Collect Sales Tax in Missouri if You are Based in Missouri

Missouri is an origin-based sales tax state. So if you live in Missouri, collecting sales tax is fairly easy. Collect sales tax at the tax rate where your business is located.

You can look up your local sales tax rate with TaxJar’s Sales Tax Calculator or by going to TaxJar.com/mobile on your mobile device.

Example: You live and run your business in Ballwin, MO, in the 63021 zip code. The sales tax rate at your location is made up of the 4.225% Missouri state rate, the 2.888% St. Louis County Rate, and the 1% Ballwin rate, for a total of 8.113%.

Since Missouri is an origin-based sales tax state and you are based in Missouri, you would charge all of your customers in Missouri that 8.113% sales tax rate.

If you have more than one location in Missouri, then you would base the sales tax rate you charge on the point of origin of your sale.

How to Collect Sales Tax in Missouri if you are Not Based in Missouri

This scenario is a bit more complicated. If you are not based in Missouri, but have sales tax nexus in Missouri you are considered a Missouri “remote seller.” This is where things get tricker, since remote sellers are required to collect “use tax,” which is similar to sales tax, but can vary slightly from Missouri sales tax rates. If you’re running into this problem as an online seller, no worries! TaxJar SmartCalcs will make sure you collect the right rate every time. (And if you sell on a platform like Amazon, their sales tax engine ensures you collect the right rate, too!)

Should you collect sales tax on shipping charges in Missouri?

If you sell online you will most likely need to charge sales tax on shipping charges unless you meet certain criteria.

Read a full explanation of sales tax on shipping in Missouri here.

Rank City Population County Total SalesTax
1 Kansas City 475,378 Jackson 8.975%
2 St. Louis 315,685 Saint Louis City 9.179%
3 Springfield 166,810 Greene 8.100%
4 Columbia 119,108 Boone 7.975%
5 Independence 117,255 Jackson 7.850%
6 Lee’s Summit 95,094 Jackson 9.100%
7 O’Fallon 85,040 Saint Charles 8.950%
8 St. Joseph 76,596 Buchanan 10.200%
9 St. Charles 68,796 Saint Charles 9.950%
10 St. Peters 56,971 Saint Charles 8.950%
11 Blue Springs 54,148 Jackson 9.100%
12 Florissant 52,268 Saint Louis 8.863%
13 Joplin 51,818 Jasper 8.200%
14 Chesterfield 47,864 Saint Louis 9.488%
15 Jefferson City 43,169 Cole 8.725%
16 Cape Girardeau 39,462 Cape Girardeau 8.975%
17 Oakville 36,663 Saint Louis 7.113%
18 Wildwood 35,899 Saint Louis 9.488%
19 Wentzville 35,603 Saint Charles 9.450%
20 University City 35,058 Saint Louis City 10.679%

Caption: Top 20 Cities in Missouri and their Sales Tax Rates (June 2017)

When are Missouri Sales Tax Returns Due?

When you file and pay Missouri sales tax depends on two things: your assigned filing frequency and your state’s due dates.

How often will you file sales tax returns in Missouri?

States assign you a filing frequency when you register for your sales tax permit. In most states, how often you file sales tax is based on the amount of sales tax you collect from buyers in the state.

In Missouri, you will be required to file and remit sales tax either monthly, quarterly or annually.

How often you are required to file sales tax in Missouri follows this general rule:

Average Monthly Tax Liability Filing Frequency
$10,000.00 and up Monthly with Prepayment
$133.34 to $9,999.99 Monthly
$33.34 to $133.33 Quarterly
$0.00 to $33.33 Annually

Missouri sales tax returns are generally due the 20th or the final day of the month following the reporting period. If the Missouri filing due date falls on a weekend or holiday, sales tax is due the next business day.

2017 Missouri Monthly Sales Tax Filing Due Dates

Taxable Period Due Date
*January February 21, 2017*
February March 20, 2017
March April 20, 2017
*April May 22, 2017*
May June 20, 2017
June July 20, 2017
*July August 21, 2017*
August September 20, 2017
September October 20, 2017
October November 20, 2017
November December 20, 2017
*December January 22, 2018*

*indicates a due date pushed back due to a weekend or holiday

2017 Missouri Quarterly Sales Tax Filing Due Dates

Taxable Period Due Date
*Q1 (Jan-March) May 1, 2017*
Q2 (April-June) July 31, 2017
Q3 (July-Sept) October 31, 2017
Q4 (Oct-Dec) January 31, 2018

*indicates a due date pushed back due to a weekend or holiday

2017 Missouri Annual Sales Tax Filing Due Dates

Taxable Period Due Date
2017 January 31, 2018

Click here for more info on Missouri sales tax filing due dates in 2017.

How to File Sales Tax in Missouri

When it comes time to file sales tax in Missouri you must do three things:

  1. Calculate how much sales tax you owe
  2. File a sales tax return
  3. Make a payment

We’ll walk you through these steps.

How to Calculate How Much Sales Tax You Owe in Missouri

Calculating how much sales tax you should remit to the state of Missouri is easy with TaxJar’s Missouri sales tax report.

All you do is connect the channels through which you sell – including Amazon, eBay, Shopify, Square and more – and we’ll calculate exactly how much sales tax you collected. All the information you need to file your Missouri sales tax return will be waiting for you in TaxJar. Start by logging in to TaxJar!

How to File and Pay Sales Tax in Missouri

You have three options for filing and paying your Missouri sales tax:

  • File online – File online at the Missouri Department of Revenue. (If filing from out of state, choose “Vendor’s Use Tax.”) You can remit your payment through their online system. High-volume sellers (who have made payments of $8,000 or more in the prior tax year) are required to file online. In some cases, quarterly filers may be required to pay online, too.

  • File by mail – You can use Form 53-1 and file and pay through the mail. The Missouri Department of Revenue will issue you this form. You will not receive paper returns in the mail if you have previously filed electronically (unless you contact the department and request future paper returns.)

  • AutoFile – Let TaxJar file your sales tax for you. We take care of the payments, too. You’ll never have to worry about spreadsheets, calculations or filling out complex sales tax returns.

Other Facts You Should Know about Missouri Sales Tax Filing

There are a few more things you should know about sales tax in Missouri:

Penalties:

  • Late Filing Penalty – 5% of tax due per month or fraction (maximum 25%).
  • Late Payment Penalty – 5% of tax due.

Other penalties for fraud or serial offenses include higher penalties and even criminal charges.

“Zero returns”:

Missouri requires that any seller with a sales tax permit file a sales tax return on your due date even if you don’t have any sales tax to report or pay. Click here for a list of states that require zero sales tax returns.

Discounts:

Many states understand that collecting sales tax is a difficult burden on merchants, and will provide a discount to help alleviate some of this burden. As long as your sales tax return is postmarked before the due date, Missouri grants you a 2 percent timely payment allowance. Just take the amount due and subtract 2 percent. Click here for more about state sales tax discounts.

Missouri Sales Tax Holidays

Missouri has 2 sales tax holidays in 2017:

April 19-25, 2017: “Show Me Green” Sales Tax holiday (energy efficient appliances) August 4-6, 2017: Back to School Sales Tax Holiday

Check here for more information about Missouri’s sales tax holidays including how to handle sales tax holidays as an online seller.

And that’s it. You’ve mastered Missouri sales tax filing! Now that sales tax is out of the way, you can get back to what you do best – running your business.

Missouri Sales Tax Resources

For more about Missouri sales tax, check out the Missouri section of the TaxJar blog.

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