4.225 % – 10.1 %
1.225% – 4.225%
Sales tax-free products and services:
Machinery and equipment used in manufacture, drilling (mining), fabricate or produce a product which used for final consumption.
Who is obliged to register sales tax:
Seller to have sales tax nexus in the state if you have any of the following in the state: An office for business; An employee; Goods in a warehouse; Delivery of merchandise in Missouri in vehicles owned by the taxpayer and others.
You can be registered online on the Missouri Department of Revenue website.
Sales tax payment and filing date:
Depending on your tax liability, determine your filing frequency – either annual, monthly or quarterly:
Annual – $0.00 to $33.00
Quarterly – $33.34 to $133.33
Monthly – $133.34 to $9,999.99
Monthly with Prepayment – $10,000.00 and up
Returns are always due on the 20th or the last day of the month following the reporting period. If the filing due date falls on a weekend or holiday – due the next business day.
Penalty and interest:
- Late Filing Penalty – 5% of tax due per month or fraction (maximum 25%).
- Late Payment Penalty – 5% of tax due.
As long as your sales tax return is filed before the due date – 2% discount.