Missouri Sales Tax Basics

Missouri's sales tax is a tax added to the price of most goods you buy in the state. When you purchase something at a store, restaurant, or online, the seller adds this tax to your bill at checkout. The state sales tax rate in Missouri is 4.225%, but the total tax you pay depends on where you shop — your city or county may add extra local taxes on top of the state rate.

The seller collects the tax from you and sends it to the Missouri Department of Revenue. You do not send in sales tax yourself unless you own a business. The tax applies to tangible items — things you can touch and take home — but not to most services.

Key Takeaways

  • Missouri's state sales tax is 4.225%, but your total tax rate is higher when you add local city and county taxes, which range from 0.5% to 5.975% depending on where you live.
  • Sales tax applies to most goods like groceries, clothing, and electronics, but not to services like haircuts, repairs, or professional fees.
  • Some items are exempt from sales tax in Missouri, including prescription medications, certain medical equipment, and some food items bought for home consumption.
  • Online purchases from out-of-state sellers may or may not include Missouri sales tax depending on the seller's location and size, though the rules have changed in recent years.
  • If you own a business that sells taxable items, you must register with the Missouri Department of Revenue and collect and remit sales tax monthly or quarterly.

State Rate Plus Local Taxes

The 4.225% state rate is only the starting point. Most Missouri cities and counties add their own local sales tax on top of it. These local rates vary widely — some areas add as little as 0.5%, while others add up to 5.975%. Your total sales tax rate depends entirely on which city and county you are in when you make the purchase.

For example, if you buy something in Kansas City, you pay the 4.225% state rate plus Kansas City's local rate. If you buy the same item in Springfield, the local rate is different. The seller's location determines which local tax applies, not your home address. This means the same product costs different amounts in different parts of the state.

You can find your exact local rate by entering your address on the Missouri Department of Revenue website or by asking a cashier. The rate you see on a receipt is always the combined state and local total.

What Items Are Taxed

Sales tax in Missouri applies to most physical goods — clothing, furniture, electronics, toys, and household items all get taxed. Groceries are taxed at the point of sale in Missouri, though some items like unprepared food and certain beverages have different rates or exemptions depending on how they are packaged and sold.

Services are generally not taxed. A haircut, car repair, plumbing work, or medical exam does not have sales tax added. However, if you buy a physical product as part of a service — like paint that a contractor applies to your house — the product portion may be taxed.

Restaurants charge sales tax on prepared food you eat there or take out. Alcohol and tobacco products are taxed, though tobacco also has a separate state excise tax on top of sales tax.

Items Exempt From Sales Tax

Missouri exempts certain items from sales tax entirely. Prescription medications are not taxed when you buy them with a valid prescription. Medical equipment like wheelchairs, hearing aids, and oxygen equipment are also exempt. Some food items bought for home consumption — like bread, milk, and vegetables — are exempt or taxed at a lower rate, though prepared foods and snacks are fully taxed.

Agricultural equipment and seeds used for farming are exempt. Certain industrial machinery and equipment used in manufacturing are also exempt. If you are unsure whether a specific item is exempt, the Missouri Department of Revenue publishes a detailed list on its website, or you can ask the seller before you buy.

Sales Tax on Online and Out-of-State Purchases

Online purchases from large retailers like Amazon are now subject to Missouri sales tax, even if the seller is located outside the state. This changed in recent years after a U.S. Supreme Court decision. Most major online retailers now collect and remit Missouri sales tax automatically.

Small sellers and marketplaces may not collect Missouri sales tax yet, depending on their size and sales volume. If you buy from a small out-of-state seller and no tax is collected, you are technically responsible for paying "use tax" — a tax that mirrors sales tax — when you file your Missouri income tax return. In practice, most individual shoppers do not report this, but the obligation exists.

When you shop online, check your receipt to see whether sales tax was added. If it was not and the seller is based outside Missouri, you may owe use tax on that purchase.

Who Collects and Remits Sales Tax

If you own a business that sells taxable goods in Missouri, you must register for a sales tax permit with the Missouri Department of Revenue before you open. You collect sales tax from customers at the point of sale and send it to the state on a regular schedule — usually monthly or quarterly, depending on your sales volume.

Businesses file a sales tax return showing how much tax they collected and remit the money to the state. The Missouri Department of Revenue audits some businesses to make sure they are collecting and reporting correctly. If you operate an online store, a physical retail location, or a service business that sells taxable products, you need to understand these rules or work with an accountant.

Sellers are responsible for knowing which items are taxable and which are exempt. Charging tax on an exempt item or failing to charge tax on a taxable item can result in penalties.

How to Find Your Local Sales Tax Rate

Your total sales tax rate depends on your city and county. The easiest way to find it is to visit the Missouri Department of Revenue website and use their sales tax rate lookup tool — you enter your address and it shows you the exact combined rate for that location.

You can also call the Missouri Department of Revenue at 573-751-3505 or ask a local business. Receipts from stores in your area will also show the rate applied. Keep in mind that the rate can change if you cross into a different city or county, so a purchase in one part of town may have a different tax rate than a purchase across the street in a different jurisdiction.

Frequently Asked Questions

Is Missouri sales tax the same everywhere in the state?

No. The state rate is 4.225% everywhere, but cities and counties add their own local taxes on top of it. Your total rate depends on where you make the purchase. Two locations just a few miles apart can have different total rates.

Do I have to pay sales tax on groceries in Missouri?

Most groceries are taxed in Missouri, unlike some other states. Unprepared food like raw vegetables, meat, and dairy products are taxed. Prepared foods, snacks, and items like candy and soda are also taxed. Some specific items have lower rates or exemptions, so check your receipt or ask the store.

What is use tax and do I have to pay it?

Use tax is a tax on items you buy from out-of-state sellers who do not collect Missouri sales tax. You are technically required to report and pay use tax on your state income tax return. Most individual shoppers do not report it, but the obligation exists. Large online retailers now collect the tax automatically, so this mainly affects small out-of-state sellers.

Are services taxed in Missouri?

Most services are not taxed — haircuts, repairs, medical visits, and professional fees do not have sales tax. However, if you buy a physical product as part of the service, that product may be taxed. For example, paint applied by a contractor may be taxed, but the labor is not.

How do I register to collect sales tax if I own a business?

Contact the Missouri Department of Revenue to register for a sales tax permit before you start selling. You can register online, by mail, or by phone at 573-751-3505. Once registered, you will collect tax from customers and file returns with the state on a regular schedule based on your sales volume.