Missouri Sales Tax Guide for E-Commerce Retailers

Am I required to collect sales tax in Missouri?

Businesses that have an employee, location (including inventory in a warehouse), or who do other business in the state are required to register for a sales tax permit and collect sales tax from buyers in Missouri. 

E-commerce businesses with economic nexus in Missouri are also required to register and collect.

You have economic nexus in Missouri if you made more than $100,000 in sales in the previous twelve months.

How to Register for a Missouri Sales Tax Permit

Visit the Missouri Department of Revenue to register for a Missouri tax permit.

Need help? Contact us for help with your Missouri sales tax registration.

How to Collect Missouri Sales Tax 

Missouri is an origin-based sales tax state. This means that retailers based in Missouri are required to collect sales tax based on tax rate at the address where the sale originates. But rules are different for remote sellers not located in Missouri.

How to Collect Sales Tax in Intrastate Sales in Missouri

Since Missouri is an origin-based sales tax state, this means intrastate sales (sales from a seller to a buyer both in Missouri) are considered to take place at the seller’s location. This might be your home, warehouse, store, distribution store or other location. If you sell to a buyer in Missouri, you simply need to collect sales tax at the sales tax rate at your location. That means, if you are based or make sales from Missouri, you can collect the same sales tax rate from all Missouri buyers as long as the shipment originates in the state.

How to Collect Sales Tax in Interstate Sales in Missouri

If you are located outside of Missouri or the sale originates outside of Missouri but your buyer is in Missouri, then simply charge the full Missouri state + local (city, county, etc.) sales tax rate to your buyer.

Learn more about origin and destination-based sales tax sourcing here.

Learn more about how to collect the right amount of state plus local sales tax here.

Is shipping taxable in Missouri?

Yes, the amount you charge your customer for shipping is subject to Missouri sales tax. But, in general, if the item isn’t taxable, then the shipping is also not taxable, even in states where shipping is otherwise taxable.

Learn more about sales tax on shipping charges here.

Missouri Sales Tax Due Dates

In Missouri, sales tax is due on or before the last day of the month following the close of the taxable period. For example, for monthly filers, your sales tax return for the month of April would be due on the last day of May.

How to File Sales Tax in Missouri

When your Missouri sales tax due date rolls around, you can either file yourself online or let a partner like HOST take this onerous task off your plate. 

Learn more about handing off your sales tax filings to HOST here!

More about Missouri Sales Tax

Learn more about Missouri sales tax at the Missouri Department of Revenue.