Sales Tax in Missouri: A Complete Guide for Ecommerce Sellers

Missouri was one of the last states to enact economic nexus rules, doing so effective January 1, 2023, more than four years after most states acted following the 2018 South Dakota v. Wayfair Supreme Court decision. Missouri has one of the most complex local rate structures in the country, with over 2,000 taxing jurisdictions. Combined rates in Kansas City and St. Louis routinely exceed 9%–10%. Missouri is not an SST member state, and shipping is generally not taxable when separately stated.

Quick reference

Economic nexus

Missouri’s OR threshold: $100,000 in gross sales OR 200 or more separate transactions into Missouri in the current or prior calendar year. Either condition alone triggers registration.

Missouri enacted its economic nexus law effective January 1, 2023. Sellers who were selling into Missouri before that date without registering were not required to collect Missouri sales tax under economic nexus, physical nexus (warehouse, employees, etc.) still created obligations.

Physical nexus

Physical presence in Missouri creates nexus without any threshold:

• Warehouse, office, or storage facility in Missouri
• Amazon FBA inventory in Missouri fulfillment centers
• Employees, agents, or independent contractors in Missouri
• Sales representatives in Missouri

Registration

Register through the Missouri Department of Revenue’s Online Registration system (mytax.mo.gov). Registration is free. Missouri issues a Retail Sales License.

Tax rates

State rate: 4.225% (4% state general + 0.225% conservation and parks funds)

Local additions: Missouri counties, cities, and special taxing districts all levy additional sales taxes. The layers can include:

• County sales tax (varies by county)
• City sales tax (varies by city)
• Special district taxes (transportation, parks, libraries, fire, etc.)

These layers stack, creating combined rates that vary significantly within a single metro area.

Combined rate examples:

• Kansas City: up to 9.975% combined (varies by district within city)
• St. Louis City: approximately 9.679% combined
• St. Louis County (unincorporated): approximately 7.738% combined
• Springfield: approximately 8.1% combined
• Columbia: approximately 7.725% combined

Missouri’s rate complexity requires rooftop-level address calculation. Combined rates can vary block by block in urban areas based on which special districts apply.

What’s taxable

Generally taxable: Electronics, clothing, furniture, sporting goods, toys, most tangible personal property.

Generally exempt:

• Prescription medications
• Most food for human consumption (groceries — Missouri taxes food at a reduced 1.225% state rate, not fully exempt)
• Agricultural equipment and supplies
• Machinery used in manufacturing

Notable Missouri rules:

• Food: Missouri does not fully exempt groceries. A reduced state rate of 1.225% applies to food for home consumption (vs. 4.225% for general merchandise). Local rates still apply on top. Combined food rates in Missouri are typically 4%–5% depending on location
• Clothing: Taxable in Missouri, no clothing exemption
• Digital products: Missouri’s treatment of digital products has been inconsistent. Downloaded software has been subject to differing administrative positions, sellers of digital products should confirm current Missouri guidance
• SaaS: Missouri has generally not asserted that SaaS is taxable under its current statutes, though the landscape may evolve

Shipping taxability

Missouri does not tax separately stated delivery charges when shipped via a common carrier (UPS, FedEx, USPS). Delivery charges must be separately stated and the seller must use a common carrier for the exemption to apply.

When shipping is bundled into the sale price, it may be taxable if the goods are taxable.

Marketplace facilitator rules

Missouri enacted marketplace facilitator legislation effective January 1, 2023: the same date as its economic nexus law. Qualifying marketplace facilitators collect and remit Missouri sales tax on marketplace-facilitated sales.

Remote sellers with no Missouri physical nexus whose only Missouri sales are through marketplace facilitators may not need to separately register. Sellers with Missouri physical nexus must register regardless.

State-specific notes

Late economic nexus adoption: Missouri was the last of the 45 sales-tax states to enact economic nexus, doing so more than four years after the Wayfair decision. Remote sellers who were not registered in Missouri before January 1, 2023 had no economic nexus obligation in that period, physical nexus obligations (warehouse, employees, FBA) applied throughout.

Over 2,000 taxing jurisdictions: Missouri’s combination of state, county, city, and special district taxes creates one of the most fragmented local rate environments in the US. A suburb of Kansas City can have a different combined rate from the city proper, and that rate can change when a TDD (Transportation Development District) or CID (Community Improvement District) is formed. Rooftop-level calculation is essential for Missouri compliance.

Shipping exemption requires common carrier: Missouri’s shipping exemption specifically applies when delivery is made via a common carrier. Sellers using their own vehicles for delivery should confirm the exemption applies to their specific delivery method.