Missouri is not a Streamlined Member State

Tax Rates

State Sales and Use Tax Rate: 4.225%

Local Jurisdiction Sales and Use Taxes: Yes

Sales Tax Rate Information

Remote Seller Information

Remote Seller Compliance Date: 1/1/2023

Remote Seller Thresholds:

Gross receipts from taxable sales in the previous or current calendar year exceeding $100,000.   
For the purposes of calculating the threshold, following the close of each calendar quarter, a vendor shall determine whether the vendor met the requirements during the twelve-month period ending on the last day of the preceding calendar quarter.  If the vendor met such requirements for any such twelve-month period, such vendor shall collect and remit the tax as provided under section 144.635 for a period of not less than twelve months, beginning not more than three months following the close of the preceding calendar quarter, and shall continue to collect and remit the tax for as long as the vendor is engaged in business activities within this state, as provided for under this paragraph, or otherwise maintains a substantial nexus with this state.  (See §144.605)


Additional Remote Seller Information: