Missouri has a low 4.225% state rate but high local add-ons push St. Louis past 9.9% — one of the most varied tax landscapes in the Midwest. Missouri reduced its state grocery tax from 1.225% and has one of the few surviving grocery taxes in the region. St. Louis's layered city/county special district taxes create unusual complexity for retailers.
Missouri sales tax overview
| Component | 2026 Rate |
|---|---|
| State sales tax | 4.23% |
| Avg local add-on | 4.19% |
| Avg combined | 8.42% |
| Maximum combined | 11.50% |
Note: Missouri reduced state grocery tax to 1.225%. Local jurisdictions can add their own grocery tax.
Missouri sales tax by city
Combined state + local sales tax rates for major cities in Missouri:
| City | Combined Rate |
|---|---|
| Kansas City MO | 8.88% |
| St. Louis | 9.95% |
| Springfield MO | 8.10% |
What's exempt in Missouri
Groceries
Reduced state rate: 1.23% (vs. 4.23% general). Local rates may still apply.
Clothing & footwear
Taxed at standard rate.
Prescription drugs
Exempt from sales tax (typical across most states).
Missouri sales tax holidays
During a sales tax holiday, qualifying items are exempt from Missouri sales tax. Some local jurisdictions may opt out — check with retailers near you.
Back-to-School
1st Friday-Sunday of August
Clothing ≤$100, computers ≤$1500, school supplies ≤$50
Show-Me Green (Energy Star)
April 19–25
Energy Star appliances ≤$1500
How Missouri sales tax is calculated
Sales tax in Missouri is calculated by multiplying the pre-tax purchase price by the applicable combined rate. The formula is simple:
Sales Tax = Purchase Price × 8.42% (avg combined)
Total = Purchase Price + Sales Tax
The exact rate depends on where the purchase occurs — the state base rate (4.23%) plus any local city or county add-ons. Missouri allows local jurisdictions to add their own taxes, so the rate varies by location.
Quick calculation examples at average rate 8.42%:
$100 item
$8.42 tax
$108.42 total
$250 item
$21.05 tax
$271.05 total
$500 item
$42.10 tax
$542.10 total
$1,000 item
$84.20 tax
$1084.20 total
Additional tax-free items in Missouri
Beyond the standard exemptions, Missouri also provides sales tax relief on these categories:
Exemptions may have conditions. Always verify with the Missouri Department of Revenue for complete rules.
Missouri sales tax in context: rates, history, and neighbors
Missouri's 4.225% state sales tax is among the lowest base rates in the US, but local add-ons make the average combined rate 8.42%. St. Louis combined: 9.679% — among the highest of any major US city — driven by the city tax + Cuyahoga County + Metropolitan Park District + Convention & Sports Complex District. Kansas City MO: 8.85%, Springfield MO: 8.10%. Missouri reduced its state grocery tax to 1.225% in 2023 — but local jurisdictions still apply their full rates to groceries. Missouri's complex local taxation creates compliance challenges for businesses. Missouri's two annual sales tax holidays (Back-to-School in August, Show-Me Green Energy Star in April) provide predictable consumer relief windows. Compared to neighbors: Illinois (~8.82% Chicago combined), Iowa (~6.94%), Kansas (~8.73%), Nebraska (~6.95%), Tennessee (~9.55%), Arkansas (~9.44%) — Missouri's combined rate is in the higher range.
Online shopping & Missouri sales tax
Missouri enacted economic nexus effective January 2023 — one of the last states to do so. Remote sellers with $100,000+ in Missouri sales must collect Missouri sales tax. Missouri is a member of the Streamlined Sales Tax (SST) Agreement. Prior to 2023, Missouri was one of the few major states where large out-of-state online retailers were not required to collect state sales tax.
Use Tax reminder: If you purchase taxable goods online from a seller who does NOT collect Missouri sales tax, you technically owe Use Tax — the same rate as sales tax, reportable on your Missouri state tax return. Use Tax enforcement on consumers is rare but the obligation exists for significant purchases.
How much Missouri sales tax on common purchases?
Using Missouri's average combined rate of 8.42%:
| Purchase | Price | Sales Tax | Total |
|---|---|---|---|
| Grocery cart | $150 | $8.12 | $158.12 |
| Clothing / shoes | $120 | $10.10 | $130.10 |
| Prescription drug | $80 | Exempt | $80.00 |
| Smartphone | $999 | $84.12 | $1083.12 |
| Laptop / tablet | $1,299 | $109.38 | $1408.38 |
| New car ($35,000) | $35,000 | $2947.00 | $37947.00 |
| Home appliance | $1,500 | $126.30 | $1626.30 |
| Restaurant meal | $60 | $5.05 | $65.05 |
Based on Missouri's average combined rate of 8.42%. Exact tax depends on city/county. Use our calculator above for specific locations and amounts.
Collecting sales tax in Missouri: business guide
If you sell goods or taxable services to Missouri customers, here's what you need to know:
- Registration: Register for a Missouri sales tax permit/license through the Missouri Department of Revenue before making your first taxable sale. Most states process registrations online within a few days.
- Economic nexus (online sellers): If you have $100,000+ in Missouri annual sales or 200+ transactions, you must collect Missouri sales tax even without a physical presence in the state — per South Dakota v. Wayfair (2018). You must collect both state (4.23%) and applicable local rates.
- Destination vs origin sourcing: Missouri uses destination-based sourcing for most sales — the tax rate where the buyer receives the goods applies. Always use the customer's delivery address to determine the rate.
- Filing frequency: Frequency depends on your Missouri sales volume — monthly for high-volume sellers, quarterly or annually for low-volume sellers. Check with the Missouri Department of Revenue for your specific filing schedule.
- Marketplace sales: If you sell through Amazon, Etsy, eBay, or similar platforms, the marketplace is required to collect and remit Missouri sales tax on your behalf — you don't need to collect it separately on marketplace transactions.
- Resale certificates: Businesses purchasing goods for resale can provide a Missouri resale certificate to suppliers to avoid paying sales tax on wholesale purchases. Keep copies of all resale certificates for audits.
Streamlined Sales Tax (SST): Missouri is not currently a member of the Streamlined Sales Tax (SST) Agreement — check Missouri Department of Revenue for filing specifics.
Missouri-specific business compliance details
Missouri businesses register with the Missouri Department of Revenue at dor.mo.gov for a Sales Tax License. Filing frequency: monthly for $500+/month tax, quarterly for $200-$500, annually for under $200. Out-of-state sellers with $100,000+ in Missouri sales must collect Missouri tax (economic nexus, effective January 2023 — Missouri was a late adopter of Wayfair). Missouri is a Streamlined Sales Tax (SST) Agreement member. Marketplace facilitators collect Missouri tax. Missouri uses origin-based sourcing for in-state sales (a quirk shared with few states) — meaning sellers charge tax based on where the seller is located, not the buyer's address. This creates compliance complexity for Missouri-based sellers shipping nationally. Penalties: 5% per month (capped at 25%) plus interest. The dual state/local administration adds another layer of complexity in St. Louis and Kansas City.
Missouri sales tax frequently asked questions
What is the sales tax rate in St. Louis, Missouri?
St. Louis city has a combined rate of 9.679% — one of the highest in Missouri. This includes: 4.225% state + 2.263% city + 1% Missouri Regional Transportation District + 0.5% local park tax + other special district levies. Outside city limits in St. Louis County, rates are typically 7.4%–8.4% depending on the municipality. The complexity of St. Louis's tax districts is well-known among tax professionals.
How is Missouri's grocery tax different from other states?
Missouri taxes groceries at a reduced state rate of 1.225% (significantly below the standard 4.225% rate). However, local jurisdictions can add their own grocery taxes, so your total grocery tax varies by location. In Kansas City metro areas, you might pay 1.225% state + 2%–4% local on groceries. Missouri's grocery tax was historically higher but has been progressively reduced through legislative action.
When did Missouri start requiring online sales tax collection?
Missouri was one of the last states to enact economic nexus, finally doing so effective January 1, 2023 — nearly five years after the Supreme Court's Wayfair decision. Before this, major online retailers like Amazon did collect voluntarily, but smaller online retailers could sell to Missouri customers without collecting state sales tax. Now any seller with $100,000+ in Missouri sales must collect the applicable tax.