Missouri: Sales Tax Handbook
Missouri Sales Tax Rate
| State Sales Tax | Local Sales Tax Range | Average Local Tax | Average Combined Tax | Max Combined Tax |
|---|---|---|---|---|
| 4.225% | 0.5% - 8.013% | 3.79% | 8.015% | 12.238% |
2024 Missouri Sales Tax Handbook
Missouri Table of Contents
- List of Local Sales Tax Rates
- Sales Tax Calculator
- Sales Tax Exemption Certificates
- Sales Tax Info For Businessowners
- Taxable vs. Non-Taxable Purchases
- Sales Tax on Cars & Vehicles
- More Information
Missouri's Sales Tax By The Numbers:
Missouri has a lower-than-average state sales tax rate of 4.225%, but the actual combined sales tax rates are higher than average when local sales taxes from Missouri's 749 local tax jurisdictions are taken into account.
Rankings by Average State + Local Sales Tax:
Ranked 13th highest by combined state + local sales tax
Ranked 30th highest by per capita revenue from state + local sales taxes ($868 per capita)
Rankings by State Sales Tax Only:
Ranked 20th highest by state sales tax rate
Ranked 42nd highest by per capita revenue from the statewide sales tax ($523 per capita)
Printable PDF Missouri Sales Tax Datasheet
Missouri has a statewide sales tax rate of 4.225%, which has been in place since 1934.
Municipal governments in Missouri are also allowed to collect a local-option sales tax that ranges from 0.5% to 8.013% across the state, with an average local tax of 3.79% (for a total of 8.015% when combined with the state sales tax). The maximum local tax rate allowed by Missouri law is 5.375%. You can lookup Missouri city and county sales tax rates here.
This page provides an overview of the sales tax rates and laws in Missouri. If you are a business owner and need to learn more about things like getting a sales tax permit, filing a sales tax return, or making tax-exempt purchases for resale see the Missouri Sales Tax Handbook's Table of Contents above.
What is exempt from sales taxes in Missouri?
Many states have special sales tax rates that apply to the purchase of certain types of goods, or fully exempt them from the sales tax altogether. Here's how Missouri taxes five types of commonly-exempted goods:
Clothing
4.225%
Groceries
1%
Prepared Food
4.225%
Prescription Drugs
4.225%
OTC Drugs
4.225%
For more details on what types of goods are specifically exempt from the Missouri sales tax see Missouri sales tax exemptions. To learn more about what types of transactions are subject to the sales tax to begin with, see what purchases are taxable in Missouri? Taxation of vehicle purchases in particular are discussed in the page about Missouri's sales tax on cars.
Are services subject to sales tax in Missouri?
"Goods" refers to the sale of tangible personal property, which are generally taxable. "Services" refers to the sale of labor or a non-tangible benefit. In Missouri, specified services are taxable.
About the Missouri Sales Tax
The state of Missouri has relatively simple sales tax rate, and utilizes a flat state tax rate. However, in addition to the flat state tax rate, there are county taxes or local city taxes, which will vary significantly depending on which jurisdiction you are in. These local tax rates would be in addition to the state rate. The state imposes tax on any and all sales of tangible personal properties.
Is the Missouri Sales Tax Destination-Based or Origin-Based?
Missouri is a origin-based sales tax state, which means sales tax rates are determined by the location of the vendor, not by the location of the buyer. The origin-based method of determining sales tax is less complicated for vendors than destination-based sales tax, because all in-state buyers are charged the same sales tax rate regardless of their location.
Is Missouri a Streamlined Sales Tax State?
Missouri is not a member of the Streamlined Sales and Use Tax Agreement. The SSUTA is an agreement adopted by about half of states that ensures that their sales tax laws are simplified to lower the costs associated with compliance.
Contact the Missouri Taxation Division
The Missouri Sales Tax is administered by the Missouri Taxation Division. You can learn more by visiting the sales tax information website at dor.mo.gov.
Phone numbers for the Sales Tax division of the Taxation Division are as follows:
- Local Phone: (573) 751-5860
Learn More: Our Book Recommendations
If you would like to learn more about how to manage your Missouri sales taxes, we recommend the following books:
Small Business Taxes For Dummies
This introductury book assists both current and aspiring small business owners with important tax planning issues, and covers a wide variety of small business tax topics.
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A Guide to Sales and Use Tax
This book provides information and insights on how to comply with a multitude of sales and use tax laws and regulations. This is our recommendation if you need an in-depth look into sales taxes.
Buy on AmazonSimplify Missouri sales tax compliance! We provide sales tax rate databases for businesses who manage their own sales taxes, and can also connect you with firms that can completely automate the sales tax calculation and filing process. Click here to get more information.
Missouri Sales Tax Rates by Zip Code:
Need an updated list of Missouri sales tax rates for your business? Download our Missouri sales tax database!