missouri-sales-tax.md49 lines1.7 KB
v20State
| 1 | --- |
| 2 | name: missouri-sales-tax |
| 3 | description: Use this skill whenever asked about Missouri sales and use tax. Trigger on phrases like "Missouri sales tax", "MO sales tax", "RSMo 144", "MyTax Missouri". NOTE -- Missouri was the LAST state to enact economic nexus (Jan 1, 2023). ALWAYS load us-sales-tax first. |
| 4 | version: 2.0 |
| 5 | --- |
| 6 | |
| 7 | # Missouri Sales and Use Tax Skill v2.0 |
| 8 | |
| 9 | ## Section 1 -- Quick reference |
| 10 | |
| 11 | | Field | Value | |
| 12 | |---|---| |
| 13 | | Jurisdiction | Missouri | |
| 14 | | State rate | 4.225% | |
| 15 | | Local rate range | 0% -- ~6.5% (county + city + special district) | |
| 16 | | Maximum combined rate | ~10.85% | |
| 17 | | Sourcing | Origin-based (intrastate); destination for remote sellers | |
| 18 | | Economic nexus | $100,000 in taxable sales (last state to enact -- Jan 1, 2023) | |
| 19 | | Tax authority | Missouri Department of Revenue (MODOR) | |
| 20 | | Portal | https://mytax.mo.gov | |
| 21 | | SST member | No | |
| 22 | | Skill version | 2.0 | |
| 23 | |
| 24 | ## Section 3 -- Transaction pattern library |
| 25 | |
| 26 | | Pattern | Taxable? | Notes | |
| 27 | |---|---|---| |
| 28 | | General TPP | TAXABLE 4.225% + local | | |
| 29 | | Clothing | TAXABLE | No exemption | |
| 30 | | Grocery food | TAXABLE at reduced 1.225% state | Plus local | |
| 31 | | Prepared food | TAXABLE at full rate | | |
| 32 | | SaaS | NOT TAXABLE | Missouri does not tax SaaS | |
| 33 | | Canned software (download) | TAXABLE | | |
| 34 | | Professional services | NOT TAXABLE | | |
| 35 | | Manufacturing equipment | EXEMPT | | |
| 36 | | Prescription drugs | EXEMPT | | |
| 37 | | Resale | EXEMPT | | |
| 38 | |
| 39 | ## Section 10 -- Prohibitions |
| 40 | |
| 41 | - NEVER say grocery food is exempt -- Missouri taxes it at reduced 1.225% state rate plus full local. |
| 42 | - NEVER treat SaaS as taxable in Missouri. |
| 43 | - NEVER forget Missouri was the last state to enact economic nexus (2023). |
| 44 | - NEVER compute any number. |
| 45 | |
| 46 | ## Disclaimer |
| 47 | |
| 48 | Informational only. Review by qualified professional required before filing. |
| 49 |
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Deep research against tax authority sources. Not yet tested on real data.
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About
Use this skill whenever asked about Missouri sales and use tax. Trigger on phrases like "Missouri sales tax", "MO sales tax", "RSMo 144", "MyTax Missouri". NOTE -- Missouri was the LAST state to enact economic nexus (Jan 1, 2023). ALWAYS load us-sales-tax first.
US-MIty-2025