Missouri Sales Tax and Use Tax
What is the Missouri sales tax?
Taxes in Missouri are origin-based 1, meaning the Missouri sales tax rate is based, or determined from, the location where a sale originates
To see a full breakout of Missouri sales tax rates by state, county, city and special district, use our easy Missouri sales tax calculator. After putting in any ZIP code, you can enter a retail price to calculate Missouri sales tax totals.
What is the Missouri use tax?
The Missouri state use tax rate is not the same as the state, county, city and special district sales tax rates.
If you reside in MO, use tax is due to the state on any and all transactions where sales tax has not been paid, even out-of-state internet sales.
Who has to pay Missouri sales tax or use tax?
In general, a business must collect and remit all applicable Missouri sales taxes if that business has nexus, a physical presence such as a brick-and-mortar location, within a given state. The presence of an employee or salesperson, delivery by the seller's vehicle, and storage of materials usually establishes nexus as well.
Missouri says that an out-of-state seller is required to collect tax if they can be defined as a "vendor". Missouri does not currently have additional laws establishing nexus for other reasons such as out-of-state businesses using in-state affiliates, advertisers or vendors, or businesses that make internet sales or mail catalogs.
If you are not sure if you have established nexus in Missouri, you can usually get free help by contacting the Missouri Department of Revenue. Click here for an updated listing of direct phone numbers. You could also contact a qualified certified public accountant or lawyer who specializes in tax law in Missouri. Click here for listing of recommended resources.
Special rules applying to Missouri sales tax and use taxes
- Shipping is not taxable if separately stated and other specific terms are met.
- Finance charges are exempt from sales tax.
- Clothing is taxed at the same rate as the general sales tax.
- Missouri Sales tax holidays are held for Energy Star items as well as some back to school items.
Since Missouri legislators can vote to change the Missouri sales tax and use tax rates at any time, it is very difficult for individuals to keep track of the changes. The population of MO state is also rapidly changing, which can cause frequent updates to the ZIP codes and local municipality names and complicates the job of keeping track of Missouri sales tax jurisdictions.