Missouri: Sales Tax Handbook
How to file your sales taxes in Missouri
Once your business has a Missouri sales tax license and begins to make sales, you are required to start collecting sales taxes on behalf of the Missouri government and filing regular sales tax returns. This page will help you understand the basics of your tax collection and filing responsibilities.
How To Collect Sales Tax In Missouri
If the seller has an in-state location in the state of Missouri, they are legally required to collect sales tax at the tax rate of the area where the seller's business is located, as Missouri is an origin based sales tax state.
If the seller's location is out of state, then the collection of sales tax gets a bit more difficult. In this case, the seller who has sales tax nexus within the state, is required to collect sales tax at the sales tax rate of the buyer's location.
Sales Tax Collection Discounts In Missouri
Missouri allows merchants to keep a small percentage of the sales tax they collect as a collection discount, which serves as compensation for the work required to comply with the Missouri sales tax regulations
The collection discount is 2% of tax due
Your Missouri Sales Tax Filing Requirements
To file sales tax in Missouri, you must begin by reporting gross sales for the reporting period, and calculate the total amount of sales tax due from this period.
In the state of Missouri, all taxpayers have three options to file and pay their taxes. One option is to file online by using the Missouri Department of Revenue. This online system can also be utilized to remit the payment. It must be noted that those who have made payments of at least eight thousand dollars in the previous tax year are required to file their taxes online.The online system Autofile can be utilized to both file and pay your business's taxes online. The final option is filing manually through the mail, using form 53-1. If taxpayers who have previously filed online will not receive paper returns by mail, unless it is specifically requested by you.
Tax payers in Missouri should be aware of late penalties the state applies. The penalty for late filing is 5% of the tax due per month or fraction of a month, with a maximum compounded percentage of 25%. The late payment penalty is 5% of due tax.
The state of Missouri requires that a seller who owns a sales tax permit files sales tax return on the required day, so long as the tax return would have been "zeroed-out", and there is nothing to report.
Your Missouri Sales Tax Filing Frequency & Due Dates
Your business's sales tax return must be filed by the 20th of the month following reporting period for monthly filers, quarterly and annual filers on last day of the month following reporting period. For a list of this year's actual due dates, see our calendar of Missouri sales tax filing due dates.
Where To File Your Missouri Sales Tax Return:
Filing Your Missouri Sales Tax Returns Online
Missouri supports electronic filing of sales tax returns, which is often much faster than filing via mail.All businesses with less than 150 locations, or any business filing a zero-tax return, are allowed to file electronically.
Missouri allows businesses to make sales tax payments electronically via the internet.The electronic payment system mighty a requirement for taxpayers who are required to remit on a quarter, or monthly basis.
You can process your required sales tax filings and payments online using the official Missouri Sales/Use Tax Electronic Filing System website, which can be found here . You should have received credentials to access your Missouri Sales/Use Tax Electronic Filing System account when you applied for your Missouri sales tax license.
Filing Your Missouri Sales Tax Returns Offline
While it is highly recommended that you file online using the Missouri Sales/Use Tax Electronic Filing System website, it is possible to file your required sales tax reportings offline using Missouri Form 53-1, which you can download and print here . Once you have completed your required reportings, you can mail it to the state at this address:Missouri Sales Tax Filing Address: Taxation Division
PO Box 840
Please note that if you file your Missouri sales taxes by mail, it may take significantly longer to process your returns and payments.
Simplify 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.
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