How to compute Missouri Sales Tax for Missouri, tax year 2025: rates, thresholds, and step-by-step rules with primary-source citations.
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Built by Michael Cutajar and the OpenAccountants team. Written from the official sources it cites.
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Every figure is drawn from this Guide and cited to its source.
Grocery food exemption prohibition
NEVER say grocery food is exempt -- Missouri taxes it at reduced 1.225% state rate plus full local.Section 10 -- Prohibitions
SaaS taxability prohibition
NEVER treat SaaS as taxable in Missouri.Section 10 -- Prohibitions
Economic nexus history prohibition
NEVER forget Missouri was the last state to enact economic nexus (2023).Section 10 -- Prohibitions
No computation prohibition
NEVER compute any number.Section 10 -- Prohibitions
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Quick reference
| Field | Value |
|---|---|
| Jurisdiction | Missouri |
| State rate | 4.225% |
| Local rate range | 0% -- ~6.5% (county + city + special district) |
| Maximum combined rate | ~10.85% |
| Sourcing | Origin-based (intrastate); destination for remote sellers |
| Economic nexus | $100,000 in taxable sales (last state to enact -- Jan 1, 2023) |
| Tax authority | Missouri Department of Revenue (MODOR) |
| Portal | https://mytax.mo.gov |
| SST member | No |
| Skill version | 2.0 |
Transaction pattern library
| Pattern | Taxable? | Notes |
|---|---|---|
| General TPP | TAXABLE 4.225% + local | |
| Clothing | TAXABLE | No exemption |
| Grocery food | TAXABLE at reduced 1.225% state | Plus local |
| Prepared food | TAXABLE at full rate | |
| SaaS | NOT TAXABLE | Missouri does not tax SaaS |
| Canned software (download) | TAXABLE | |
| Professional services | NOT TAXABLE | |
| Manufacturing equipment | EXEMPT | |
| Prescription drugs | EXEMPT | |
| Resale | EXEMPT |
Informational only. Review by qualified professional required before filing.
This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.
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Depends on
Other Missouri computations in the OpenAccountants Tax Library.
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