Missouri Missouri

Missouri

Standard rate: 

4.225 % – 10.1 %

Reduced rate:

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.

And others.

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.

Threshold:

Marketplace:

Registration procedure:

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.

Discount:

As long as your sales tax return is filed before the due date – 2% discount.