How to compute mo-sales-tax for Missouri, tax year 2025: rates, thresholds, and step-by-step rules with primary-source citations.
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General reference only
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State sales tax rate
4.225%Mo. Rev. Stat. § 144.020
Local rate range (county + city + special district)
0% – ~6.5%Mo. Rev. Stat. § 144.757; various local ordinances
Maximum combined state + local rate
~10.85%Mo. Rev. Stat. § 144.020; various local ordinances
Grocery food reduced state rate
1.225%Mo. Rev. Stat. § 144.014
Sourcing rule — intrastate transactions
Origin-basedMo. Rev. Stat. § 144.010; Missouri DOR regulation 12 CSR 10-4.246
Sourcing rule — remote sellers
Destination-basedMo. Rev. Stat. § 144.605 et seq.
Economic nexus threshold (taxable sales)
$100,000 in taxable salesMo. Rev. Stat. § 144.605(2)(15)
Economic nexus effective date
January 1, 2023Mo. Rev. Stat. § 144.605(2)(15); Senate Bill 153 (2021)
General tangible personal property (TPP) — taxability
TAXABLE at 4.225% state + localMo. Rev. Stat. § 144.020
Clothing — taxability
TAXABLE — no exemptionMo. Rev. Stat. § 144.020
Grocery food — taxability
TAXABLE at reduced 1.225% state rate plus full local rateMo. Rev. Stat. § 144.014
Prepared food — taxability
TAXABLE at full rateMo. Rev. Stat. § 144.020
SaaS — taxability
NOT TAXABLEMo. Rev. Stat. § 144.010; Missouri DOR guidance
Canned/prewritten software (download) — taxability
TAXABLEMo. Rev. Stat. § 144.010; Missouri DOR guidance
Professional services — taxability
NOT TAXABLEMo. Rev. Stat. § 144.010
Manufacturing equipment — taxability
EXEMPTMo. Rev. Stat. § 144.030(2)(4)
Prescription drugs — taxability
EXEMPTMo. Rev. Stat. § 144.030(2)(18)
Resale purchases — taxability
EXEMPTMo. Rev. Stat. § 144.010(1)(10)
SST member status
NoStreamlined Sales Tax Governing Board membership roster
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.
Section 1 -- 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 |
Section 3 -- 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 |
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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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Other Missouri computations in the OpenAccountants Tax Library.
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