Missouri Sales Tax

Rates

  • State sales tax rate 4.225%
  • Local rate0.5% - 5.875%
  • Combined rate4.725% - 10.1%
  • *Local rates are set by the county, city or other taxing district.
  • *Shipping is not taxable if separately stated

Major Cities/Counties

  • Kansas City 8.6%
  • Saint Louis 9.679%
  • Springfield 8.1%
  • Jefferson City 7.725%
  • Columbia 7.975%
  • Independence 7.85%
  • Saint Joseph 8.7%
  • Lees Summit 7.85%

Missouri Sales & Use Tax Information

The Missouri (MO) state sales tax rate is currently 4.225%, ranking 39th-highest in the U.S. Depending on local municipalities, the total tax rate can be as high as 10.1%. The average local rate is 3.86%. The average combined tax rate is 8.08%, ranking 14th in the US.

Use tax is imposed on the storage, use or consumption of tangible personal property in this state. If an out-of -state seller does not collect use tax from the purchaser, the purchaser is responsible for remitting the use tax to Missouri. A purchaser is required to file a use tax return if the cumulative purchases subject to use tax exceed two thousand dollars in a calendar year.

In some of the cities, local taxes apply to both intra-state and inter-state transactions.

In Missouri, food or food products for home consumption, seeds and plants for use in gardens to produce food for personal consumption and food items refrigerated or at room temperature are taxed at a reduced rate of 1.225% (one percent plus constitutional taxes of .225%). Sales of prescription drugs, insulin, prosthetic devices, and orthopedic devices are exempt from tax.

Missouri has two annual tax holidays: Back to School Sales Tax Holiday (8/3/2018 - 8/5/2018) - certain back-to-school purchases, such as clothing, school supplies, computers, and other items as defined by the statute, are exempt from sales tax for this time period only. Show-Me Green Sales Tax Holiday (4/19 - 4/25 each year) - sales of qualifying Energy Star certified new appliances will be exempt from state sales tax.

Lowest Tax Rates

  • Collins 4.725%
  • Osceola 4.725%
  • Rockville 4.725%
  • Roscoe 4.725%
  • Altenburg 5.225%
  • Amoret 5.225%
  • Benton 5.225%
  • Bronaugh 5.225%

Highest Tax Rates

  • Branson 10.1%
  • Mosby 9.725%
  • Saint Louis 9.679%
  • Hazelwood 9.613%
  • Saint Louis 9.613%
  • Kansas City 9.6%
  • Stet 9.6%
  • Hayti 9.475%