State of Missouri Sales Tax The 2016 Missouri State Sales Tax

1.1 -
What is the 2016 Missouri Sales Tax Rate?

Missouri Sales Tax Rate

4.23%

2016 Missouri state sales tax
Exact tax amount may vary for different items

The Missouri state sales tax rate is 4.23%, and the average MO sales tax after local surtaxes is 7.81%.

  • Counties and cities can charge an additional local sales tax of up to 5.125%, for a maximum possible combined sales tax of 9.355%
  • Missouri has 1090 special sales tax jurisdictions with local sales taxes in addition to the state sales tax
  • Missouri has a lower state sales tax than 73.1% of states

Counties and cities in Missouri are allowed to charge an additional local sales tax on top of the Missouri state sales tax. All sales of tangible property and some services are subject to Missouri's sales tax, but there are several exemptions including purchases made by nonprofit organizations.

As an incentive to comply with sales tax collection requirements, merchants are allowed to keep 2% of all taxes collected on the behalf of the government each quarter. If the merchant does not collect the sales tax from the end consumer, they are responsible for paying it themselves.

If you are a Missouri business owner, you can learn more about how to collect and file your Missouri sales tax return at the 2016 Missouri Sales Tax Handbook .

1.2 -
Missouri Sales Tax Exemptions

Missouri does not exempt any types of purchase from the state sales tax. Groceries is subject to special sales tax rates under Missouri law. In most states, necessities such as groceries, clothes, and drugs are exempted from the sales tax or charged at a lower sales tax rate.

Some items may not be eligible for these reduced sales tax rates, such as expensive clothing, unhealthy food or drinks like soda, and certain non-essential pharmaceuticals. Unlike many states, Missouri treats both candy and soda as groceries for sales tax purposes. Other items including gasoline, alcohol, and cigarettes are subject to various Missouri excise taxes in addition to the sales tax.

Missouri has four sales tax holidays, during which certain items can be purchased sales-tax free. For more details, see the Missouri sales tax holiday calendar.

In some states, items like alcohol and prepared food (including restaurant meals and some premade supermarket items) are charged at a higher sales tax rate. The MO sales tax applicable to the sale of cars, boats, and real estate sales may also vary by jurisdiction. Missouri's sales tax rates for commonly exempted items are as follows:

Groceries: 1.225% Clothing: 4.23% Prepared Food: 4.23% Prescription Drugs: 4.23% Non-Prescription Drugs: 4.23%
Missouri sales tax for a restaurant meal
$100 Restaurant Dinner
Missouri sales tax for groceries
$100 of groceries
Missouri sales tax for clothing
$100 in clothes
Missouri sales tax for general consumer products
$100 of consumer products
$4.23 sales tax
$104.23 total
$1.23 sales tax
$101.23 total
$4.23 sales tax
$104.23 total
$4.23 sales tax
$104.23 total

1.3 -
Missouri Sales Tax Exemption Certificate

Unlike a Value Added Tax (VAT), the Missouri sales tax only applies to end consumers of the product. Individuals and companies who are purchasing goods for resale, improvement, or as raw materials can use a Missouri Sales Tax Exemption Form to buy these goods tax-free.

Companies or individuals who wish to make a qualifying purchase tax-free must have a Missouri state sales tax exemption certificate, which can be obtained from the Missouri Department of Revenue . On making an exempt purchase, Exemption Certificate holders may submit a completed Missouri Sales Tax Exemption Form to the vendor instead of paying sales tax.

Sales tax exemption forms (as well as business sales tax id applications, sales tax returns, and the full Missouri sales tax code) can be downloaded from the Missouri Department of Revenue here .

1.4 -
Missouri Sales Tax Calculator

 Sales Tax Calculator
Purchase Details:
$ in zip code Enter the zip code where the purchase was made for local sales tax

Whenever you make a purchase at a licensed Missouri retailer, your sales tax will be automatically calculated and added to your bill. To lookup the sales tax due on any purchase, use our Missouri sales tax calculator.

1.5 -
Missouri Use Tax [View Main Article]

If you buy goods and are not charged the Missouri Sales Tax by the retailer, such as with online and out-of-state purchases, you are supposed to pay the 4.23% sales tax (less any foreign sales tax paid) for these items yourself as the Missouri Use Tax.

Your are expected to voluntarily list your liable purchases on a Missouri Use Tax Return, which should be attached with payment to your Missouri Income Tax Return. Historically, compliance rates with with the Missouri Use Tax have been low.

1.6 -
Missouri Local Sales Taxes

Missouri allows counties and cities to collect a maximum local sales tax of 0.90% on all non-exempt purchases within their jurisdiction. The local sales tax is collected in addition to the Missouri sales tax of 4.23%, so the actual sales tax you pay on purchases in Missouri may vary between 4.23% and 5.125% depending on which county or city the sale is made in.

You can find local sales tax rates on our list of Missouri local sales taxes by county, city, and zip code, or you can lookup your local sales tax rates with our free Missouri sales tax lookup tool. If you need to download Missouri local sales tax rates, visit the Missouri sales tax database download page.


Did you find what you were looking for?