What is Missouri's e-commerce sales tax in 2026?

Missouri's 2026 e-commerce sales tax: out-of-state sellers collect once they cross $100,000 in Missouri-destination revenue. As a remote seller, charge the 4.23% state rate plus any applicable local rate at the buyer's ship-to address.

Do I collect sales tax on every Missouri order?

You collect Missouri sales tax once you cross the economic nexus threshold ($100,000). Below threshold, you don't need to collect unless you have physical nexus (office, employees, inventory in Missouri).

What rate do I charge for Missouri e-commerce sales?

For sales shipped into Missouri from out of state, charge the 4.23% state rate plus any applicable local rate at the buyer's ship-to address. Most e-commerce platforms (Shopify, WooCommerce) can apply destination rates automatically when you enable MO in tax settings. Sales that both begin and end inside Missouri can follow a different sourcing rule in a minority of states — check with the Missouri Department of Revenue if you are an in-state seller.

Do I need to collect sales tax on shipping in Missouri?

It depends on state-specific rules. Many states tax shipping when the product is taxable; some states exempt shipping if separately stated. Check Missouri's specific policy or use a tax service that encodes the rule.

Missouri E-commerce Sales Tax Nexus Guide — 2026

Updated 2026-07-20

Reviewed by Nexus by State research team using official state tax sources. Last reviewed 2026-07-20.

Guide content last reviewed: 2026-07-20

If your E-commerce business sells $100,000 into Missouri in a calendar year, you have economic nexus and must register, collect, and remit Missouri sales tax.

E-commerce sales tax basics in Missouri

For a direct-to-consumer store (Shopify, WooCommerce, BigCommerce, or custom) shipping to Missouri buyers, the economic nexus trigger is $100,000 in MO-destination revenue (effective 2023-01-01). Crossing that bar obligates registration, collection, and periodic filing.

Once registered, charge 4.23% state tax plus the applicable local rate — averaging 4.22% across Missouri but varying by the buyer's shipping ZIP on most tangible personal property. Digital products, subscriptions, and professional services have different treatment — see the Missouri SaaS page if you sell software or digital goods.

Registration + collection checklist

Register with the Missouri Department of Revenue for a sales tax permit.
Configure your cart platform to collect tax at the destination rate. Enable MO in your tax settings.
As a remote seller, charge the combined state + local rate at the customer's delivery address — interstate sales are sourced to the destination, not to where you ship from.
File returns on the cadence your DOR assigns (monthly, quarterly, or annually).
Track your Missouri-sourced revenue monthly so you know when you're approaching or below threshold for the next period.

Common mistakes e-commerce sellers make in Missouri

Using origin-based rates (your HQ state's rate) instead of destination rates. A sale shipped from outside Missouri into Missouri is sourced to the buyer's delivery address, so charge the MO rate, not your home state's. Intrastate sales are a separate question: a minority of US states apply origin sourcing to sales that both begin and end in-state, so if your business is located in Missouri, confirm the intrastate rule with the Missouri Department of Revenue before configuring your cart.
Guessing at how marketplace sales count toward the Missouri threshold. States split on this — some let a seller exclude sales a registered marketplace facilitator already collected on, others require those sales to be included in the threshold test even though the marketplace remits the tax. Read Missouri’s own rule on the Missouri marketplace facilitator page before adding or removing them from your nexus-tracking spreadsheet.
Waiting until year-end to register. Registration and collection deadlines run from the threshold-crossing date, and the length of that grace period is set by each state — some require collection on the very next transaction, others allow until the first day of a later month. Check Missouri’s deadline with the DOR as soon as you cross $100,000; back-tax exposure accrues for every day you sell unregistered.
Forgetting to file zero returns once registered. Missing filings trigger penalties even when you owe no tax.

Missouri nexus note

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.

What to do next

Read the full Missouri overview for thresholds, filing frequency, marketplace facilitator rules, and registration links. Use the nexus calculator to check whether you have crossed the threshold. For background on the post-Wayfair economic nexus framework, see the pillar guide.

E-commerce sales tax in other states

Compare Missouri's e-commerce rules with nearby and similar states' e-commerce sales tax guides:

Frequently asked questions

What is Missouri's e-commerce sales tax in 2026?: Missouri's 2026 e-commerce sales tax: out-of-state sellers collect once they cross $100,000 in Missouri-destination revenue. As a remote seller, charge the 4.23% state rate plus any applicable local rate at the buyer's ship-to address.
Do I collect sales tax on every Missouri order?: You collect Missouri sales tax once you cross the economic nexus threshold ($100,000). Below threshold, you don't need to collect unless you have physical nexus (office, employees, inventory in Missouri).
What rate do I charge for Missouri e-commerce sales?: For sales shipped into Missouri from out of state, charge the 4.23% state rate plus any applicable local rate at the buyer's ship-to address. Most e-commerce platforms (Shopify, WooCommerce) can apply destination rates automatically when you enable MO in tax settings. Sales that both begin and end inside Missouri can follow a different sourcing rule in a minority of states — check with the Missouri Department of Revenue if you are an in-state seller.
Do I need to collect sales tax on shipping in Missouri?: It depends on state-specific rules. Many states tax shipping when the product is taxable; some states exempt shipping if separately stated. Check Missouri's specific policy or use a tax service that encodes the rule.

Sources

date_retrieved: 2026-06-08