Missouri Sales Tax Rules and Regulations - Taxify

Missouri State Sales Tax

Quick Guide

Contact Information

Website: www.dor.mo.gov
Phone: (573) 751-2836

Sales Tax Rate

Base Rate: 4.225%
With Local Rate: 4.225%-9.350%

Missouri Sales Tax Facts

Is Missouri a destination or origin based state? Origin
Is Missouri a SST Certified State? No
Are zero file returns required in Missouri? Yes
Is shipping taxable in Missouri? Yes, unless you separately charge for shipping and the customer can have the option to pick up the product.

Missouri Nexus Information

Triggers for Nexus

Delivery vehicles
Employee
Independent contractors or representatives
Office
Property
Warehousing

Does Amazon Have Warehousing in Missouri?

No

Missouri Filing Dates

Monthly

January collections – February 20
February collections – March 20
March collections – April 20
April collections – May 1
May collections – June 20
June collections – July 31
July collections – August 20
August collections – September 20
September collections – October 31
October collections – November 20
November collections – December 20
December collections – January 31

Quarterly

Q1 – May 1
Q2 – July 31
Q3 – October 31
Q4 – January 31

Annual

January 31

Other Missouri Sales Tax Information

Filing Requirements:Filing returns can be completed electronically or via paper returns.

What Will You Need: To use the Missouri Sales/Use Tax Online Reporting system, you will need your Missouri Tax Identification Number and PIN Number to file electronically.

  • Your identification number is the 8-digit number issued to you by the Missouri Department of Revenue to file your business taxes. If you make retail sales in Missouri that are subject to Missouri sales or vendor’s use tax, the number is also included on your license.
  • Your PIN is a 4-digit number located on the cover of your voucher booklet or return.

If you decide to file your returns via paper, The Department will send you a booklet of vouchers to use for filing. If you have not received your voucher booklet and the due date is nearing, you can also download Form 53-1.

Register For a Sales Tax License: To register your business, submit a Missouri Tax Registration Application (Form 2643) or you can apply online. A business making retail sales must post a bond equal to three times the average monthly sales and use tax.

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