Missouri Sales Tax Basics: Rate, Nexus, and Filing
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Full transcript
Overview
Missouri sales tax is easier to follow when the main rules are explained clearly. Here's a quick breakdown of the basics.
Who administers it
Missouri sales tax is administered by the Missouri Department of Revenue.
State and local rates
The WGA page lists Missouri's statewide base sales tax rate as 4.225%. Local rates can stack on top and are generally based on the delivery address.
Economic nexus
In simple terms, nexus means a business may have enough connection to the state for its sales tax responsibilities to need review. For remote sellers, the WGA page lists Missouri's economic nexus threshold as $100,000 in sales.
Filing frequency
The WGA page notes that filing may be monthly, quarterly, or annually, depending on liability. The bookkeeping goal is to keep collected tax aligned with the filing schedule that applies.
What to watch for
One Missouri watch-out: local rates vary widely and are sourced by jurisdiction, so effective rates swing several points across the state.
How we help
White Glove Accounting helps keep taxable sales, collected tax, and filing records organized around the state requirements.
Missouri sales tax at a glance
- Administered by
- Missouri Department of Revenue
- Statewide base rate
- 4.225%, with local rates on top
- Economic nexus
- $100,000 in sales
- Filing frequency
- Monthly, quarterly, or annually by liability
Watch for: Local rates vary widely and are sourced by jurisdiction, so effective rates swing several points across the state.
Rates and thresholds as of August 2026. They change, so verify anything time-sensitive with the Missouri Department of Revenue.
Read the Missouri bookkeeping guideWant your Missouri sales tax kept current?
We track taxable sales, reconcile collected tax, and prepare and file Missouri sales tax returns on the schedule the Missouri Department of Revenue assigns you. Tell us about your business and we'll send a written scope and price.
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