Key takeaways
- Missouri sales tax rates: The state rate is 4.225%, and local taxes bring combined rates to roughly 5%–11%+. Groceries get a reduced state rate of 1.225%.
- Economic nexus: Remote sellers must register once they make at least $100,000 in taxable retail sales to Missouri buyers in the preceding 12 months. There is no transaction-count threshold.
- Bond, filing & penalties: New registrants must post a bond equal to 2× average monthly liability, and monthly returns are due on the 20th. Failure to file costs 5% per month of the tax due, up to 25%.
Missouri sales tax key facts (2026)
| Item | Missouri |
|---|---|
| Statewide rate | 4.225% |
| Combined rate range | ~5%–11%+ |
| Economic nexus threshold | $100,000 (no transaction count; since Jan 1, 2023) |
| Sourcing | Origin-based (in-state); use tax for remote sellers |
Collect and file Missouri sales tax with Taxually: LumaTax monitors your nexus, registers you and files your returns.
Is SaaS taxable?
No.
| Item | Missouri |
|---|---|
| Groceries | Reduced 1.225% state rate |
| Bond required | Yes (2× average monthly liability) |
| Return due date | 20th of the month after the period (monthly) |
| Governing agency | Missouri Department of Revenue |
What is the sales tax rate in Missouri?
Missouri’s statewide sales tax rate is 4.225%. Cities, counties, and special districts add local taxes, bringing combined rates to roughly 5%–11%+ depending on location. Look up exact rates with the Missouri DOR rate tables.
Do you have sales tax nexus in Missouri?
Nexus is the connection that obligates your business to collect and remit Missouri sales tax. You can establish it two ways — physically or economically. Either one is enough.
Physical nexus
You have physical nexus if you have a tangible presence in Missouri, such as:
- A physical place of business such as an office, store, or warehouse
- Employees, agents, or representatives in the state
- Owning property or storing inventory in Missouri
Economic nexus
Out-of-state sellers establish economic nexus once they make at least $100,000 in taxable retail sales to Missouri buyers in the preceding 12 months. There is no transaction-count threshold. (Missouri was the last state to adopt economic nexus, effective January 1, 2023.)
What is taxable in Missouri?
Most tangible personal property is taxable; exceptions include prescription medications, certain medical devices, and machinery used in agriculture and manufacturing. Services are generally not taxable unless tied to the sale, creation, or manufacturing of tangible goods.
Is SaaS taxable in Missouri?
No. Missouri does not tax SaaS. (Missouri also generally does not tax electronically delivered software — only software on a tangible medium is taxable.)
How is food taxed in Missouri?
Groceries are taxed at a reduced state rate of 1.225% (plus local taxes); vending-machine food also gets the reduced rate. Prepared food is taxed at the full 4.225% state rate plus local.
How to register for a Missouri sales tax permit
Obtain a Missouri Retail Sales license before collecting. Taxually can register for you, or you can apply online through the MyTax Missouri portal or by paper Form 2643.
Note Missouri’s distinctive bond requirement: applicants must post a bond equal to two times their average monthly sales/use tax liability. After two years of timely payments, you can request a refund of the bond. Have ready your personal and business identification and estimated monthly Missouri sales.
How to collect sales tax in Missouri
Missouri is origin-based for in-state sellers — collect at the state-and-local rate for your business location. If you’re a remote seller with nexus, you collect use tax based on the buyer’s location, which can differ slightly from local sales tax rates.
Filing and paying Missouri sales tax
Filing frequency depends on volume: monthly (due the 20th of the following month), quarterly (due the last day of the month after the quarter), or annual (due January 31). Missouri offers a 2% timely-filing discount.
File and pay online through MyTax Missouri (required if your prior-year payments exceeded $8,000) or by mail using Form 53-1. Taxually’s software automates the full process.
Penalties for late or non-compliant filing
Failing to file or pay on time triggers these penalties:
- Failure to file: 5% of the tax due per month, up to 25%.
- Failure to pay: 5% of the unpaid tax.
- Interest accrues on any unpaid amounts at the current rate.
Frequently asked questions
What is the sales tax rate in Missouri in 2026?
The state rate is 4.225%, with local taxes bringing combined rates to roughly 5%–11% or more.
What is the economic nexus threshold for Missouri?
$100,000 in taxable retail sales to Missouri buyers in the preceding 12 months. There is no transaction-count threshold.
Is SaaS taxable in Missouri?
No. Missouri does not tax SaaS or electronically delivered software.
Are groceries taxed in Missouri?
Yes, but at a reduced state rate of 1.225% (plus local taxes). Prepared food is taxed at the full rate.
Does Missouri require a sales tax bond?
Yes. You must post a bond equal to twice your average monthly liability; it’s refundable after two years of timely payments.
Automate Alaska sales tax compliance
.avif)
.avif)
