Missouri Sales Tax Guide for eCommerce Businesses
Missouri Sales Tax Guide for eCommerce Businesses
Sales Tax eBook
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Missouri's Sales Tax Authority
State Phone Information
573-751-7200
Member of the Streamlined Sales Tax Governing Board?
No
Tax percent range for remote sellers in Missouri
4.225% to 10.1%
The information on this page is for reference only and should not be used as legal or tax advice. If you are concerned about your sales tax obligations it is advised to hire a professional.
This Page was last updated: December 2021
Do you need to collect sales tax in Missouri?
If you have nexus in Missouri you will need to first register, then collect and remit sales tax. There are two main ways that sellers can have nexus: physical or economic.
Physical nexus - A seller physical/ tangible presence in the state.
Economic nexus - A remote seller (no physical presence) passes the threshold tor total revenue or number of transactions.
Does Missouri charge sales tax on shipping?
In most circumstances, sellers who charge for shipping separately from the products, do not need to charge sales tax on the shipping.
Do you have physical nexus in Missouri?
A seller has physical nexus in Missouri if they have any of the following:
An office or place of business
An employee present in the state for more than 2 days per year
Goods in a warehouse
Ownership of real or personal property
Delivery of merchandise in Missouri in vehicles owned by the taxpayer
Independent contractors or other representatives in the state for more than 2 days per year
Do you have economic nexus in Missouri?
Missouri's Economic Nexus Sales Threshold
$100,000
Economic Transactions Threshold
N/A
Economic Nexus Evaluation Period
Previous 12 Months
Economics Nexus Effective Date
January 1, 2023
What types of sales are included in Missouri's Economic Nexus Sales Threshold?
Taxable sales are included.
Marketplace sales made by individual sellers are excluded from the threshold.
How does Missouri treat exempt transactions when calculating economic nexus?
Exempt sales are not included in the threshold
Does Missouri have a Marketplace Facilitator Law?
No
Filling Sales Tax
When are Returns Due?
Missouri sales tax filing and paying depends on your filing frequency and the due dates set out by the state.
How often are Sales Tax Returns filed?
Monthly, Quarterly or Annually
This period is determined by the state typically by assessing your volume of sales in the state.
Options for filing sales tax returns:
Online - Online filing is required for filers who had a liability greater than $8,000 in the prior tax year - File online at the Missouri Department of Revenue website
Mail - Use Form 53-1 to file and pay through the mail
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