Missouri sales & use tax.
The facts an advisor checks first — rate, nexus threshold, marketplace rules — with links to the controlling authority.
Missouri: rate, nexus & administration.
- State rate
- 4.225%
- Local rates
- Extensive city, county, and district taxes — combined rates exceed 10% in some locations
- Economic nexus
- $100,000 in sales · effective January 1, 2023The last state to adopt economic nexus.Controlling authority: Mo. Rev. Stat. § 144.605(2)(e) ↗
- Marketplace facilitator
- Yes — effective January 1, 2023
- Streamlined (SST)
- Not a member
- Administered by
- Missouri Department of Revenue ↗
What to watch in Missouri
- Because rules took effect only in 2023, remote-seller lookback exposure is shorter here than anywhere else.
- Groceries are taxed at a reduced state rate (1.225%) plus local rates.
- SaaS is generally not taxable.
Rates, thresholds, and taxability change mid-year — verify against the Missouri Department of Revenue before advising. In L3i, every determination is cited to the controlling authority.
The Missouri voluntary disclosure agreement.
Behind in Missouri? There’s a front door. The voluntary disclosure program lets a business settle unregistered-period exposure on defined terms — before the state finds it first. The terms that shape the client conversation:
Administered by the Missouri Department of Revenue ↗ · also reachable through the MTC multistate voluntary disclosure program. Program terms as of February 2026 — confirm current terms before filing. L3i pairs the exposure math with the filing itself — see exposure analysis & VDA services.
Missouri, in brief.
What is the economic nexus threshold in Missouri?
$100,000 in sales, effective January 1, 2023. The last state to adopt economic nexus. Once the threshold is crossed, remote sellers must register with the Missouri Department of Revenue and begin collecting.
What is the sales tax rate in Missouri?
The state sales tax rate is 4.225%. Extensive city, county, and district taxes — combined rates exceed 10% in some locations.
Do marketplace facilitators collect Missouri sales tax?
Yes — marketplace facilitators have been required to collect since January 1, 2023. Direct (non-marketplace) sales remain the seller’s obligation.
How does a remote seller register for Missouri sales tax?
Register with the Missouri Department of Revenue before collecting — a remote seller must register once it crosses the economic nexus threshold ($100,000 in sales).
Does Missouri offer a voluntary disclosure agreement (VDA)?
Yes — the Missouri Department of Revenue administers a voluntary disclosure program with a lookback of 48 months (4 years). Penalties are generally waived; interest is generally still due. An advisor can approach the state anonymously before disclosing the client’s identity.
A page tells you the rule. The platform applies it — and remembers why.
L3i runs Missouri determinations against a deterministic rules engine, cites the controlling authority, and captures your firm’s judgment so the next Missouri question starts further ahead.
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