Missouri: Sales Tax Handbook

What purchases are exempt from the Missouri sales tax?

While the Missouri sales tax of 4.225% applies to most transactions, there are certain items that may be exempt from taxation. This page discusses various sales tax exemptions in Missouri.

Sales Tax Exemptions in Missouri

In Missouri, certain items may be exempt from the sales tax to all consumers, not just tax-exempt purchasers.

Several examples of exemptions to the sales tax are some types of medical devices, certain prescription medication, and also any machinery and chemicals which are used in the agricultural and manufacturing business.

Many states have special, lowered sales tax rates for certain types of staple goods - such as groceries, clothing and medicines. Restaurant meals may also have a special sales tax rate. Here are the special category rates for Missouri:

Clothing

  4.225%

Groceries

  1%

Prepared Food

  4.225%

Prescription Drugs

  4.225%

OTC Drugs

  4.225%

These categories may have some further qualifications before the special rate applies, such as a price cap on clothing items. Groceries are generally defined as "unprepared food", while pre-prepared food may be subject to the restaurant food tax rate.

Candy and soda may be included or excluded from any preferential tax rate depending on whether or not the state considers them to be a "grocery":

Candy IS considered a grocery in Missouri

Soda IS considered a grocery in Missouri

Are services, shipping, installation, etc taxable in Missouri?

The taxability of transactions involving services, shipping, and installation of tangible goods can be slightly complicated with various laws applying to slightly different situations. To learn more about how these transactions, and other more complicated situations, are subject to the Missouri sales tax see the Missouri sales taxability FAQ page.

Other tax-exempt items in Missouri

This table lists a number of additional categories of goods and services that are exempt from Missouri's sales tax. For a list that also shows taxable items, see the list of taxable and nontaxable items in Missouri.

* See notes in category taxability page for details