Does Missouri have sales tax?

Yes. Missouri has a 4.23% statewide sales tax rate, plus an average local rate of 4.22%. Check the exact rate at the customer's delivery address before charging. Source data last retrieved 2026-06-08.

Do I have to collect sales tax in Missouri?

You must collect Missouri sales tax if your economic nexus threshold is met: $100,000 in sales to Missouri customers.

What is Missouri's sales tax rate?

Missouri's base state rate is 4.23% plus an average local rate of 4.22%. Always check the exact rate at the customer's delivery address before charging.

Does Missouri have a marketplace facilitator law?

Yes. Marketplaces like Amazon, Etsy, and eBay collect and remit Missouri sales tax on behalf of third-party sellers for transactions they facilitate. Direct-to-consumer sales outside a marketplace are still your responsibility.

What is Missouri's marketplace facilitator threshold for sales tax?

Missouri applies the same threshold to marketplace facilitators as to remote sellers: $100,000 in Missouri sales over the lookback period. When a marketplace exceeds the threshold, it must register and collect Missouri sales tax on every facilitated sale — sellers do not collect on those marketplace transactions. Direct-to-consumer sales you make outside any marketplace still count toward your own economic nexus and remain your collection responsibility once you cross the threshold.

When did Missouri's economic nexus law take effect?

Missouri's current economic nexus rule took effect on 2023-01-01.

Missouri Sales Tax Nexus & Economic Nexus Threshold (2026)

Updated 2026-06-08

Economic nexus triggers at $100,000 in sales delivered to Missouri customers.

4.23% statewide sales tax rate, with an average combined state and local rate of 8.45%.

Economic nexus threshold	$100,000 No transaction count threshold
State sales tax rate	4.23% Average combined rate (state + local): 8.45%
Marketplace facilitator law	Yes Amazon, Etsy, eBay collect and remit on your behalf
Effective date	2023-01-01
Department of Revenue	Official site

Check Missouri nexus with your numbers

If your sales are close to the Missouri threshold, run the sales tax nexus calculator with your revenue and transaction count before you register. The calculator applies the same state threshold data shown here and can compare Missouri against every other state where you sell.

How Missouri nexus works

Missouri sales tax nexus and economic nexus threshold: remote sellers and marketplace facilitators that sell tangible personal property into Missouri must collect and remit vendor's use tax when gross receipts from taxable Missouri sales exceed $100,000. Missouri uses a sales-only threshold -- no transaction-count test. The Department of Revenue FAQ says sellers check at the end of each calendar quarter using the preceding 12-month period, and collection is required no later than three months after the quarter in which the threshold is crossed. Marketplace-only sellers do not collect Missouri vendor's use tax themselves, but sellers with both marketplace and independent sales count marketplace-facilitated receipts toward the $100,000 threshold and collect on their non-marketplace sales once the threshold is met. Missouri DOR source data last retrieved 2026-06-08.

Filing frequency

Filing frequency in Missouri depends on your sales tax liability. Higher-volume sellers file monthly; lower-volume sellers typically file quarterly or annually. The state will assign a frequency when you register.

Marketplace facilitator law

Yes, Missouri has a marketplace facilitator law. Sales you make through Amazon, Etsy, eBay, Walmart, and other marketplaces are collected and remitted by the marketplace — you do not need to collect tax on those transactions yourself, though you may still need to register.

Missouri sales tax by topic

Related states to Missouri

If you sell into Missouri, you likely also sell into these nearby or economically similar states. Each has its own nexus threshold and rate.

Illinois$100,000 · 6.25%

Compare Missouri vs Illinois →

Kansas$100,000 · 6.50%

Compare Missouri vs Kansas →

Iowa$100,000 · 6.00%

Compare Missouri vs Iowa →

Arkansas$100,000 · 6.50%

Compare Missouri vs Arkansas →

Frequently asked questions

Does Missouri have sales tax?: Yes. Missouri has a 4.23% statewide sales tax rate, plus an average local rate of 4.22%. Check the exact rate at the customer's delivery address before charging. Source data last retrieved 2026-06-08.
Do I have to collect sales tax in Missouri?: You must collect Missouri sales tax if your economic nexus threshold is met: $100,000 in sales to Missouri customers.
What is Missouri's sales tax rate?: Missouri's base state rate is 4.23% plus an average local rate of 4.22%. Always check the exact rate at the customer's delivery address before charging.
Does Missouri have a marketplace facilitator law?: Yes. Marketplaces like Amazon, Etsy, and eBay collect and remit Missouri sales tax on behalf of third-party sellers for transactions they facilitate. Direct-to-consumer sales outside a marketplace are still your responsibility.
What is Missouri's marketplace facilitator threshold for sales tax?: Missouri applies the same threshold to marketplace facilitators as to remote sellers: $100,000 in Missouri sales over the lookback period. When a marketplace exceeds the threshold, it must register and collect Missouri sales tax on every facilitated sale — sellers do not collect on those marketplace transactions. Direct-to-consumer sales you make outside any marketplace still count toward your own economic nexus and remain your collection responsibility once you cross the threshold.
When did Missouri's economic nexus law take effect?: Missouri's current economic nexus rule took effect on 2023-01-01.

Sources

date_retrieved: 2026-06-08