Missouri Sales
Tax Rate

Missouri's state sales tax rate is 4.225 percent in 2026. Cities, counties plus special districts can add local sales taxes, so the combined rate varies by location. Qualifying food is taxed at a reduced 1.225 percent state rate while applicable local sales taxes still apply.

The Missouri State Sales Tax Rate Is 4.225 Percent

Missouri imposes sales tax on retail sales of tangible personal property plus specifically taxable services. The 4.225 percent state rate is only the statewide portion of the final customer tax.

Missouri Local Sales Tax Rates Change by Jurisdiction

Cities, counties plus special districts can impose local sales taxes on top of the state rate. Missouri publishes statewide sales and use tax rate tables throughout the year because local rates can change by quarter.

A seller should use the rate for the correct business or sourcing location rather than a statewide average. The Department of Revenue publishes separate columns for sales tax, use tax, food tax plus certain special categories.

Qualifying Food Uses a 1.225 Percent State Rate

Missouri reduces the state rate on qualifying food by 3 percentage points, from 4.225 percent to 1.225 percent. The reduced state rate applies to food items that qualify under the federal food stamp definition.

Local sales taxes still apply to qualifying food. Prepared food from an establishment that derives more than 80 percent of gross receipts from food prepared for immediate consumption generally does not qualify for the reduced rate. Vending machine food rules also have special treatment.

How to Calculate Missouri Sales Tax

Determine the taxable selling price, identify the correct state category, add the local rate for the transaction location, then multiply the taxable price by the combined rate. Food and general merchandise can use different state portions at the same location.

The examples show only the state portion and are rounded to the nearest cent. Local taxes can raise the total paid by the customer.

Missouri Taxes Tangible Property and Specific Services

Sales of tangible personal property are taxable unless an exemption applies. Services are taxable only when Missouri law specifically lists them as taxable.

• Admissions and fees for certain amusement, entertainment or recreation activities
• Certain utility sales
• Telecommunications services
• Some mandatory services tied to taxable property transactions

Many services are not taxable merely because money changes hands. Businesses should identify whether the exact service appears in Missouri's taxable service statutes before collecting tax.

Missouri Use Tax Is Based on Where Property Is Used

Missouri use tax applies to the storage, use or consumption of taxable tangible personal property in the state when Missouri sales tax did not apply to the retail sale. The state use tax rate is 4.225 percent.

Cities and counties can impose local use tax. The correct use tax rate is based on the Missouri location where the property is first delivered, stored, used or consumed, so the combined use tax rate can differ from the sales tax rate shown for another location.

Remote Sellers Face a $100,000 Missouri Nexus Threshold

A remote seller or marketplace facilitator must collect and remit Missouri vendor's use tax when gross receipts from taxable Missouri sales exceed $100,000 during the applicable 12-month lookback period.

The Department instructs sellers to test the threshold at the end of each calendar quarter. Once the threshold is exceeded, collection must begin no later than three months after the close of that quarter under the current remote seller rules.

Marketplace Facilitators Can Handle Missouri Tax for Marketplace Sales

A marketplace facilitator that exceeds the $100,000 threshold can be responsible for collecting Missouri vendor's use tax on facilitated sales. A marketplace seller that sells only through a collecting facilitator generally does not need to collect separately for those facilitated transactions.

Direct sales outside the marketplace still matter. A seller with its own Missouri sales can have separate registration and collection duties when the nexus threshold or another form of nexus is met.

Missouri Sales Tax Filing Can Be Monthly, Quarterly or Annual

Missouri assigns filing frequency based primarily on the amount of state sales tax due. Businesses with larger liabilities file more often.

Every business with a Missouri sales tax license must file a return for its assigned period even when there were no sales. High-volume businesses can also have quarter-monthly payment requirements.

Sales Tax Is Separate From Missouri Income Tax and Payroll

Missouri sales tax is based on taxable transactions. Missouri individual income tax is based on taxable income, while payroll withholding applies to employee wages. These tax systems use separate rates, forms plus filing obligations.

For the annual income tax side, see the Missouri income tax guide. For employee take-home pay, use the Missouri paycheck calculator.

For lawful payroll documentation after wages have been calculated, the main check stub generator can organize genuine payroll data into a clear record.