Missouri Sales and Use Tax

Sales tax rates in Missouri are origin-based meaning the sales tax rate is based on the location where the sales originate. In Missouri, sales tax is imposed on retail sales of tangible personal property and certain services. All sales of tangible personal property and taxable services are generally presumed taxable unless specifically exempted by law. Merchants retail sales collect the sales tax from the purchaser and remit the tax to the Department of Revenue. Cities, counties and certain districts may impose local sales tax as well, so the amount of tax sellers collect from the purchaser depends on the combined state and local rate at the location of the seller. The state and local sales taxes are remitted together to the Department of Revenue. Once the seller remits sales tax to the department, the department then distributes the local sales taxes remitted by the sellers to the cities, counties and districts. Use tax is imposed on the storage, use or consumption of tangible personal property in this state. The state use tax rate is 4.225%. Cities and counties may impose an additional local use tax. The amount of use tax due on a transaction depends on the combined (local and state) use tax rate in effect at the Missouri location where the tangible personal property is stored, used or consumed. Local use taxes are distributed in the same manner as sales taxes. Purchase an Excel / .csv formatted table for a complete list of all rates in Missouri. Easily integrate the table into shopping carts, ERPs, call center software, and more. For a quick rate and a sales tax calculator, use our easy Sales Tax Online Lookup Solution. Enter a ZIP code in our browser or desktop app for a full breakout of Missouri sales tax rates by state, county, city and special district. Enter the sales amount for a quick sales tax calculation. Special Tax Rules for Missouri: 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. Sales tax rates in Missouri are origin-based meaning the sales tax rate is based on the location where the sales originate. In Missouri, sales tax is imposed on retail sales of tangible personal property and certain services. All sales of tangible personal property and taxable services are generally presumed taxable unless specifically exempted by law. Merchants retail sales collect the sales tax from the purchaser and remit the tax to the Department of Revenue. Cities, counties and certain districts may impose local sales tax as well, so the amount of tax sellers collect from the purchaser depends on the combined state and local rate at the location of the seller. The state and local sales taxes are remitted together to the Department of Revenue. Once the seller remits sales tax to the department, the department then distributes the local sales taxes remitted by the sellers to the cities, counties and districts. Use tax is imposed on the storage, use or consumption of tangible personal property in this state. The state use tax rate is 4.225%. Cities and counties may impose an additional local use tax. The amount of use tax due on a transaction depends on the combined (local and state) use tax rate in effect at the Missouri location where the tangible personal property is stored, used or consumed. Local use taxes are distributed in the same manner as sales taxes. Purchase an Excel / .csv formatted table for a complete list of all rates in Missouri. Easily integrate the table into shopping carts, ERPs, call center software, and more. For a quick rate and a sales tax calculator, use our easy Sales Tax Online Lookup Solution. Enter a ZIP code in our browser or desktop app for a full breakout of Missouri sales tax rates by state, county, city and special district. Enter the sales amount for a quick sales tax calculation. Special Tax Rules for Missouri: 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.