Guide to Missouri sales tax

Published Thursday 5 June 2025

Table of contents

• How much is sales tax in Missouri?
• Missouri sales tax by county
• How to calculate Missouri sales tax
• Sales tax exemptions in Missouri
• Online sales tax rules for Missouri businesses
• Use tax vs. sales tax in Missouri
• FAQs about Missouri sales tax

How much is sales tax in Missouri?

Sales tax in Missouri starts at a base rate of 4.225% and applies to most taxable goods and services. But the sales tax you pay can also include county, city, and special district surtaxes. Because of this, rates can vary widely based on where your business is located and can exceed 10% in some areas.

In Andrew County, for instance, there’s a 2.2% county sales tax in addition to the Missouri tax percentage of 4.225% for a combined rate of 6.425%. But if businesses are operating within the city of Savannah in Andrew County, they’re subject to additional city surtaxes for a combined rate of 9.425%.

Sales tax rates are typically updated quarterly, so make sure you have the most accurate information by checking the Missouri Department of Revenue’s rate tables.

Missouri sales tax by county

Missouri’s 4.225% state rate is just the starting point. Counties in Missouri often have additional tax, increasing the minimum sales tax rate. Additionally, within counties, there may be local city and special district taxes, such as Community Improvement District (CID) or Neighborhood Improvement District (NID). These rates vary, but the Missouri Department of Revenue sales tax lookup tool can help.

Here’s a brief list of Missouri sales tax rates for some of the most populated counties in the state. The total sales tax range accounts for additional municipal and special district taxes that may apply within each county.

Stay on top of your local tax obligations by using a MO sales tax calculator and reviewing the Missouri Department of Revenue for the most updated information.

How to calculate Missouri sales tax

Calculating Missouri sales tax is pretty straightforward with a consistent formula and the right tools. Here’s the basic sales tax formula to follow:

Purchase Price × (State Rate + Local Rate + Special District Rates) = Total Sales Tax

Since sales tax in Missouri includes both a state base rate of 4.225% and different local rates based on county, city, and special districts, knowing your exact location and associated tax obligations is especially important to make sure you’re applying the most accurate data.

If you need some extra help, tools like Avalara’s Missouri state tax calculator can show you the right rate by entering your ZIP code or full business address.

Here’s an example calculation:

Suppose you're selling a product or service in Savannah, Missouri. The total MO tax percentage you’d apply is 9.425%, which encompasses:

• The 4.225% state sales tax
• A 2.2% county tax
• A 0.5% special district tax
• A 2.5% city tax for Savannah, specifically

If a purchase price for an item is $100, then the total sales tax you need to apply is $100 × 0.09425 = $9.43. So, customers would pay $109.43 for the item, including the applicable sales tax.

Sales tax exemptions in Missouri

Although most products and services are taxable in Missouri, there are some items that are either taxed at a lower rate or fully exempt from sales taxes. Here’s a breakdown of some of the goods and services that are exempt from state sales tax:

For more information on taxable and non-taxable goods and services, review the sales and use tax exemptions guide from the Missouri DOR.

Online sales tax rules for Missouri businesses

Updates for Missouri’s online sales tax rules fall under the Senate Bill 153, which took effect January 1, 2023. The bill outlines certain criteria that require online businesses to collect and remit sales tax. Here's what you need to know:

Compliance steps for online sellers

If your business sells online to Missouri residents, ensure you’re compliant when collecting and paying sales tax. Follow these steps to stay compliant:

1. Register for a sales tax license through the Missouri Department of Revenue.
2. Collect and remit the full rate, including the state rate and applicable local rates.
3. File returns based on your designated frequency, such as monthly, quarterly or annually.
4. Keep accurate sales records for tax filing and audit purposes.

Use tax vs sales tax in Missouri

If you’re using a Missouri state tax calculator, you can usually enter the state tax rate, local rates, and even use tax rate to get an estimation of what to pay. Unlike sales tax, use tax may apply only in certain situations.

If a seller doesn’t collect Missouri sales tax at the time of the sale, the customer is responsible for self-assessing and paying use tax directly to the Missouri Department of Revenue. The state use tax rate is 4.225%, and local taxes may apply depending on your location, similarly to sales tax.

Here are some examples of when use tax would apply:

• Buying office equipment online from an out-of-state business that doesn't charge Missouri sales tax
• Ordering furniture or supplies from another state for your Missouri business
• Purchasing wholesale products without tax but then using them for non-resale purposes

If the retailer doesn’t charge sales tax at the time of purchase, you need to report it and pay the taxable amount by filing a Missouri use tax return.

Here’s a further breakdown of how sales and use taxes differ:

FAQs about Missouri sales tax

Do businesses in Missouri need a sales tax permit?

Yes, you must register with the Missouri Department of Revenue before collecting any sales tax. Businesses selling tangible personal property and taxable services must register and obtain a sales tax license.

How often do businesses need to file sales tax returns in Missouri?

Filing frequency varies based on how much state sales tax you collect (excluding local taxes). If you collect over $500 per month, you must file monthly. If you collect $500 or less per month, you’ll need to file quarterly. Annual filing is required for anything under $200 per quarter.

Is labor subject to sales tax in Missouri?

Repair labor generally isn’t taxable, even if it's listed separately on the invoice. However, any labor related to the fabrication or production of goods is taxable, even if businesses itemize it.

Do nonprofit organizations have to pay Missouri sales tax?

Not all nonprofit organizations are exempt from Missouri sales tax. However, civic, service, social, and fraternal organizations can obtain an exemption letter from the state Department of Revenue. This exempts these types of organizations from taxes on all sales and purchases, as long as the transactions are for their exempt functions and activities.

Is there a sales tax on real estate transactions in Missouri?

No, real estate transactions are not subject to sales tax. However, other taxes may apply if you sell real estate, such as capital gains tax.

Does Missouri charge sales tax on vehicle purchases?

Yes. Both state and local sales taxes apply when purchasing a vehicle, minus any trade-in allowances if applicable.

How does Missouri’s sales tax apply to shipping and delivery charges?

If a seller charges for preparing and delivering goods to a location the buyer chooses, that delivery fee isn’t taxed. However, if shipping and delivery fees are bundled with the purchase price, sales taxes will apply.

Are digital goods and software subject to sales tax?

In most cases, digital goods like music and signature subscription services that are delivered digitally aren’t taxable. However, prepackaged software sold on physical media, like a CD or USB, is taxable.

Does Missouri offer sales tax holidays?

Yes. Missouri has a Back-to-School tax holiday during the first weekend of August and the state’s Show-Me-Green tax holiday from April 19 to April 25.

What happens if a business doesn’t collect or remit sales tax?

If you don’t collect or file state sales tax, you’re still liable for it plus late penalties and interest. The penalty is 5% of the amount due each month you don’t file and increases each month with a maximum penalty of 25%. Additionally, your business’s sales tax license may be revoked and operations must cease until compliance is achieved.