Missouri Sales Tax Rate 2026: 4.225% State, 8.44% Avg. Combined
Missouri’s state sales tax rate is 4.225%. Cities, counties and special districts add their own rates on top, so the total depends on where the order is delivered. The average combined state and local rate is 8.44%.
| Missouri sales tax (2026) | Rate |
|---|---|
| State rate | 4.225% |
| Average local rate | 4.22% |
| Average combined rate | 8.44% |
Rates as of July 1, 2026, from the Tax Foundation. The exact rate on an order depends on the delivery address. Look up the exact rate for any Missouri ZIP code with our sales tax calculator.
Missouri has one of the lowest state rates at 4.225% but an exceptionally complex local tax structure — over 2,000 local taxing jurisdictions create significant rate variation across the state. SaaS and most digital goods are not taxable. Missouri is one of the non-SST states, requiring direct DOR registration.
Quick Reference
Section titled “Quick Reference”| Criterion | Detail |
|---|---|
| State Rate | 4.225% |
| Economic Nexus Threshold | $100,000 gross sales (rolling 12 months) |
| Transaction Threshold | None |
| Digital Goods / SaaS | Not taxable |
| Typical Filing Frequency | Monthly |
| SST Member | No |
| Registration Portal | mytax.mo.gov |
Economic Nexus
Section titled “Economic Nexus”For informational purposes only · Not legal or tax advice · Consult a licensed tax professional · Rules as of 2026
Missouri’s economic nexus threshold is $100,000 in gross sales into Missouri in the current or prior 12-month period. Once exceeded, registration and collection are required.
Missouri was one of the last states to enact economic nexus legislation, effective January 1, 2023. Marketplace-facilitated sales count toward the threshold. There is no transaction count alternative threshold.
Tax Rate — State and Local Complexity
Section titled “Tax Rate — State and Local Complexity”Missouri sales tax calculator
Every rate that applies at a US ZIP code, worked out on your order.
Sales tax · Missouri 64106
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Collecting sales tax in Missouri and beyond?
GoodVat tracks your economic nexus in every state, registers you, charges the right rate on every order and files your returns.
Calculation only, not legal or tax advice. Verify with the state Department of Revenue before you file. State averages: Tax Foundation, July 1, 2026.
Missouri’s state rate is 4.225% — an unusual figure reflecting the combination of a base 4% rate with specific municipal and state levies baked in at the state level.
Local rates add substantially on top:
- State: 4.225%
- County: typically 0.5%–2.0%
- City: typically 1%–3%
- Special districts: additional overlays
- Combined in Kansas City: approximately 8.6%–8.975%
- Combined in St. Louis City: approximately 9.679%
Missouri has over 2,000 local taxing jurisdictions — one of the highest counts in the US. This makes accurate destination-based rate calculation complex. Rate APIs (Avalara, TaxJar) are strongly recommended over static ZIP code tables.
Product Categories
Section titled “Product Categories”Taxable: Tangible personal property, most retail goods, prepared food.
Exempt: Prescription drugs, most groceries (food for home consumption is exempt from state rate), qualifying agricultural inputs, manufacturing equipment and machinery.
Grocery exemption: Missouri exempts food and food ingredients for home consumption from the state rate. Local jurisdictions may still tax groceries at local rates.
Digital Goods and SaaS
Section titled “Digital Goods and SaaS”Missouri does not tax SaaS or most digital goods. The Missouri DOR’s position is that software-as-a-service and other digital products lacking a tangible form are not subject to sales tax.
Missouri’s digital goods framework:
- SaaS — not taxable; Missouri has consistently held that remote access to software is not a taxable sale of tangible personal property
- Downloaded software — Missouri’s position on electronically delivered software has been less definitive; some downloads may be taxable if treated as the sale of a tangible product in electronic form. Current guidance leans toward non-taxable for most electronic delivery
- Digital content (streaming, ebooks) — generally not taxable
- Online subscriptions — generally not taxable
For SaaS and digital-only businesses, Missouri is generally a non-taxable state.
Registration
Section titled “Registration”Missouri is not an SST member. Register directly with the Missouri DOR.
- Go to MyTax Missouri: mytax.mo.gov
- Create an account and register for a Sales/Use Tax License
- Provide EIN, business structure, and expected Missouri sales
- You will receive a Missouri Sales Tax License number
Registration is free.
Foreign Sellers
Section titled “Foreign Sellers”Missouri accepts foreign business registrations through MyTax Missouri. A US EIN is required.
Filing Frequency and Deadlines
Section titled “Filing Frequency and Deadlines”| Annual Tax Liability | Filing Frequency |
|---|---|
| Less than $1,200 | Annual |
| $1,200–$8,400 | Quarterly |
| More than $8,400 | Monthly |
Monthly due dates: Returns are due by the 20th of the following month.
Returns are filed through MyTax Missouri.
Compliance Notes
Section titled “Compliance Notes”2,000+ local jurisdictions: Missouri’s local tax complexity is extreme. Use a real-time rate calculation API for accurate destination-based collection. Static rate tables by ZIP code are often inaccurate in Missouri.
Missouri enacted nexus late: Missouri’s economic nexus law took effect January 1, 2023 — later than most states. If you have sold into Missouri for years, your obligations began in 2023, not 2018 like most states. Review your back-period exposure from 2023 onward.
Not SST: Missouri is not an SST member. Multi-state SST registration does not cover Missouri.
SaaS sellers: Missouri’s non-taxable position for SaaS means digital-only sellers likely have no collection obligation. Monitor DOR guidance for changes.
Origin vs destination: Missouri uses destination-based sourcing for remote sellers (no physical Missouri presence). Missouri sellers with physical presence use origin-based sourcing for intrastate sales.
Missouri Sales Tax FAQ
Section titled “Missouri Sales Tax FAQ”What is the sales tax rate in Missouri?
Section titled “What is the sales tax rate in Missouri?”Missouri’s state sales tax rate is 4.225%. Local taxes are added on top, and the average combined state and local rate is 8.44% (Tax Foundation, July 2026). The exact rate depends on the delivery address.
What is the Missouri economic nexus threshold?
Section titled “What is the Missouri economic nexus threshold?”Remote sellers must register and collect Missouri sales tax once they make more than $100,000 in gross sales into the state (rolling 12 months). There is no separate transaction-count threshold.
Is SaaS taxable in Missouri?
Section titled “Is SaaS taxable in Missouri?”Generally no. Missouri does not tax SaaS, though some specific digital products can be taxable. See the Digital Goods and SaaS section above for the details.
How often do you file sales tax in Missouri?
Section titled “How often do you file sales tax in Missouri?”Most sellers file monthly. Missouri assigns your filing frequency when you register, based on how much tax you collect, so lower-volume sellers may file less often.