Missouri Sales & Use Tax

Sales and Use Tax State Nexus Map

Need to Collect Sales Tax in Missouri?

Economic Threshold: $100,000
Transaction Threshold: N/A
Department of Revenue Website
The obligation to collect Missouri sales tax is determined by your business's nexus. Your physical nexus is determined by the activity or physical presence within the state. Reaching a sales or transactions threshold can create economic nexus obligations requiring your business to collect and remit sales tax within the state.

Economic Nexus

Missouri’s S.B. 97, or their economic nexus law, was recently passed and will effectively go into law on January 1, 2022. Under the new law, if your total revenue for the year is more than $100,000, you are required to collect sales tax from your customers.

Physical Nexus

Your business has physical nexus if it has any of the following items within the state of Missouri:

  • Physical offices or storefronts
  • Employees reside in the state
  • Affiliates who refer business either directly or indirectly to the retailer of tangible products
  • Tradeshow presence

Here is a more extensive list of what the state of Missouri considers instances of creating sales tax nexus.

Taxability

Taxability can change from state to state and often depends on how your product/services are defined. Determine whether software and SaaS are subject to taxation here.

Like much of sales tax, this can often be difficult to manage alone. Reach out if you need help understanding the taxability of your products/services.

Collecting Sales Tax

As an origin-based sales tax state, Missouri requires sellers to charge the rate at which the item is being delivered in. This may include state, county, city, and district tax rates.

Visit Missouri's sales and use tax page for more information on registering your business.

When Are Sales Taxes Due?

Sales tax returns are dependent upon the state's due dates and the vendor's filing frequency. If the seller exceeds the economic threshold, they are liable to file on a monthly basis. If the seller does not exceed the threshold, then returns could be due quarterly or annually.

How to File Sales Tax Returns

Missouri has three options to file your sales tax returns:

  • File by mail
  • File online
  • Outsource the filing process to a third-party like TaxConnex
Check out the TaxConnex Difference to learn more about how TaxConnex can remove the burden of sales tax from your plate.
 
 
 
 
Contact a Member of Our Team

Tired of having to manage all this on your own? 

TaxConnex actually removes that burden and liability. Let us manage the hard stuff so you and your team can get back to the important stuff. Get in touch with one of our consultants by filling out the form to the right!

 

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