The Missouri state sales and use tax rate is 4.225%, according to the Missouri Department of Revenue. Cities and counties add their own local rates on top, so the total you charge depends on where the sale takes place, and local rates can change at the start of any calendar quarter.
Missouri's state rate looks oddly precise, and there's a reason for it. It's made up of four separate slices, each paying for a different part of state government. Here's what the Department of Revenue's pages say about the rate, local taxes, filing and the certificate many businesses need to renew a licence.
Where Missouri's 4.225% state rate goes
| Fund | Share of the state rate |
|---|---|
| General Revenue | 3.0% |
| Education | 1.0% |
| Conservation | 0.125% |
| Parks and Soils | 0.10% |
| Total state sales and use tax | 4.225% |
Sales tax applies to retail sales of tangible personal property and to the services listed as taxable in section 144.020, RSMo. Use tax applies to storing, using or consuming tangible personal property in Missouri. All sales of tangible personal property are taxable unless a specific statute exempts them.
Local Missouri sales tax rates and when they change
Cities, counties and special districts can add local sales tax, which is why two Missouri shops can charge different totals on the same item. The Department publishes a Sales and Use Tax Lookup Tool that shows the rate at a given address, including special item rates for food, textbooks, domestic utilities and adult use marijuana.
Local changes follow a fixed rhythm. A local rate change takes effect on the first day of the second calendar quarter after the Department is notified, so on 1 January, 1 April, 1 July or 1 October. Local taxes can also expire, which lowers the rate on the first day of a quarter. Check the Department's rate tables at each quarter start, and the current Q4 2026 jurisdiction database if you sell across the state.
One recent wrinkle: on 22 July 2025, the Missouri Supreme Court ruled on how local adult use marijuana taxes stack. A county can only add its own extra tax on those sales in unincorporated areas. If you sell in that sector, check the address-level rate rather than adding city and county rates together.
How often you file Missouri sales tax
Your filing frequency depends on how much state tax you collect. The Department works it out on the state tax only, at 4% for regular locations and 1% for food locations, and on the return as a whole rather than location by location. Local tax isn't counted.
| State tax you collect | Filing frequency | When it's due |
|---|---|---|
| $500 or more a month | Monthly | By the last day of the following month |
| $500 or less a month | Quarterly | By the last day of the month after the quarter ends |
| Less than $200 a quarter | Annually | By January 31 of the following year |
These thresholds are as of October 2026. So the January to March return for a quarterly filer is due by April 30. The Department reviews your frequency once a year and changes it if your sales have grown or shrunk, so keep your address current to get the notice. If a due date falls on a Saturday, Sunday or a Missouri state holiday, the return is due the next business day.
A worked example of Missouri filing frequency
Say you run one shop and one food stall. The Department adds the state tax from both locations together, using the 4% rate for the shop and the 1% rate for the food location, and ignores the local tax. If that combined state tax comes to $500 or more a month, you file monthly. If it's $500 or less, you file quarterly, and if the whole return comes to less than $200 a quarter, you file once a year, as of October 2026. You don't get a separate frequency for each location.
Rules that catch Missouri sellers out
- You must file a return for each period even if you have no tax to report.
- Businesses reporting sales or use tax from three or more locations must file electronically.
- The Department no longer prints and mails returns. You file through the MyTax Missouri Portal, or as a guest user, or on forms from the Department's website.
- Out-of-state vendors shipping goods into Missouri where title passes in the state deal with vendor's use tax rather than sales tax.
Founders who run more than one business may also want our Colorado sales tax walkthrough.
The Missouri Certificate of No Tax Due
Section 144.083, RSMo, says a business has to show it's compliant with state sales and withholding tax before it can get or renew certain licences needed to do business in Missouri. The proof is a Certificate of No Tax Due. The Department says it's quick, simple and free, and a compliant business can print one within minutes. Cities, counties and state agencies can check your status before they issue or renew a licence. A business that makes no retail sales doesn't need one for this purpose.
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If you're forming the business too, our guide to starting an LLC covers the company side, and the Missouri minimum wage guide covers payroll.
Missouri sales tax verdict
Charge the 4.225% state rate plus the local rate for each address, check rates every quarter, and file every period even when nothing's due. Keep your state taxes current so a Certificate of No Tax Due is a two-minute job when your licence comes up for renewal. For a comparison, see how our California sales tax guide handles district taxes.
Related: writing for us on sales.
Frequently asked questions
What is the Missouri state sales tax rate?
It's 4.225%, made up of 3.0% General Revenue, 1.0% Education, 0.125% Conservation and 0.10% Parks and Soils. Local taxes are added on top.
When do Missouri local sales tax rates change?
On the first day of the second calendar quarter after the Department of Revenue is notified, so on 1 January, 1 April, 1 July or 1 October.
How often do I file Missouri sales tax?
Monthly if you collect $500 or more of state tax a month, quarterly if you collect $500 or less, and annually if you collect less than $200 a quarter, as of October 2026.
Is a Missouri return needed when you made no sales?
Yes. The Department says a sales or use tax return must be filed for the period even if you have no tax to report.
When is an annual Missouri sales tax return due?
On or before January 31 of the following year. If a due date falls on a weekend or a Missouri state holiday, it moves to the next business day.
Is the Missouri Certificate of No Tax Due free?
Yes. The Department says it's free, and a tax-compliant business can print it within minutes.
