Missouri sales tax is a tax added to most purchases at the point of sale

Missouri's state sales tax rate is 4.225%. This is the baseline tax the state charges on taxable goods and services. However, the total tax you pay at checkout is almost always higher because counties and cities in Missouri add their own local sales taxes on top of the state rate. Your final tax rate depends on where you make the purchase — the city and county matter as much as the state.

The merchant collects the tax from you at the register or online, then sends it to the state and local tax authorities. You do not pay sales tax separately; it is included in the total amount you owe. Missouri does not have a separate state income tax on sales the way some states do — sales tax is the main consumption tax here.

Key Takeaways

  • Missouri's state sales tax is 4.225%, but your actual tax rate is higher because your city and county add local taxes on top.
  • Combined sales tax rates in Missouri range from about 5.725% to over 10%, depending on your location.
  • Groceries, prescription medications, and medical equipment are generally exempt from Missouri sales tax.
  • Services like haircuts, repairs, and labor are usually not taxed in Missouri, though some specific services have exceptions.
  • Online purchases from out-of-state sellers are subject to Missouri sales tax if the seller has a physical presence or meets certain sales thresholds in the state.

How local taxes stack on top of the state rate

Every Missouri county charges an additional county sales tax that ranges from 0.5% to 2.5% depending on the county. On top of that, individual cities and towns can add their own municipal sales tax, which typically ranges from 0.5% to 3%. Some special districts — like transportation or school districts — may add fractional taxes as well.

This means your total sales tax rate can be anywhere from 5.725% (state plus minimum local) to over 10% in some areas. St. Louis city has one of the highest combined rates in the state. To find your exact rate, you need to know both your city and county. The Missouri Department of Revenue publishes a complete tax rate table by location, or you can call your city or county assessor's office.

What is and is not taxed in Missouri

Groceries and food for home consumption are not taxed in Missouri. This includes items like bread, milk, vegetables, meat, and canned goods. However, prepared foods — restaurant meals, deli items, and food sold hot for immediate consumption — are taxed at the full rate.

Prescription medications and certain medical devices are exempt from sales tax. Over-the-counter medications like aspirin or cold medicine are taxed. Clothing and shoes are generally taxed in Missouri, unlike some states that exempt them. Services such as haircuts, plumbing repairs, car repairs, and labor are usually not subject to sales tax, though some specific services have exceptions.

Digital products and subscriptions have varying treatment. Software licenses and digital downloads may be taxed depending on how they are classified. Streaming services and online subscriptions are generally not taxed in Missouri, though this can change based on how the service is structured.

Sales tax on online and out-of-state purchases

If you buy something online from a retailer outside Missouri, you may still owe Missouri sales tax. The rule depends on whether the seller has nexus — a legal connection to Missouri through a physical location, employees, or warehouses. Large retailers like Amazon, Walmart, and Target have nexus in Missouri and collect Missouri sales tax on orders shipped to Missouri addresses.

Smaller online sellers may not collect Missouri sales tax at checkout. If they do not, you are technically responsible for paying use tax — which is essentially the same rate as sales tax — when you file your Missouri state income tax return. In practice, most individual consumers do not report this, but the obligation exists.

The same rule applies to purchases from other states. If you buy something in Kansas or Illinois and bring it into Missouri for use, you owe Missouri use tax on that purchase. Again, this is rarely enforced for individual consumers, but it is the law.

Who collects and where the money goes

The merchant or seller collects sales tax from you and holds it temporarily. They then send it to the Missouri Department of Revenue, which distributes the state portion (4.225%) to the state general fund. The local portions go to the counties and cities where the purchase occurred.

Businesses file sales tax returns monthly, quarterly, or annually depending on their sales volume. Large retailers file monthly; smaller businesses may file quarterly or annually. The Department of Revenue publishes statistics on total collections by county and city, which shows how much tax revenue each area generates.

Sales tax on vehicles and major purchases

Motor vehicles are subject to sales tax in Missouri when you purchase them from a dealer. The tax is calculated on the purchase price and is typically collected at the time of sale or when you register the vehicle with the Missouri Department of Revenue. If you trade in a vehicle, the sales tax is calculated on the net price after the trade-in credit.

Used vehicles sold between private parties are also subject to sales tax when the title is transferred. The buyer owes the tax based on the purchase price. If you buy a vehicle out of state and bring it to Missouri, you owe Missouri sales tax on it when you register it.

Resale certificates and tax-exempt purchases

Businesses that buy goods for resale can provide a resale certificate to avoid paying sales tax on their purchases. This certificate tells the seller that the buyer intends to resell the item, so the tax will be collected from the end consumer instead. Only businesses with a valid Missouri sales tax permit can use a resale certificate.

Nonprofits, government agencies, and certain other organizations may be exempt from sales tax on specific purchases. They must provide proof of their tax-exempt status to the seller. The rules for nonprofit exemptions are narrow and vary by type of organization and type of purchase.

Frequently Asked Questions

What is the difference between sales tax and use tax?

Sales tax is collected by the seller at the point of sale. Use tax is a tax you owe on purchases where sales tax was not collected — typically out-of-state purchases or items brought into Missouri from elsewhere. Both are taxed at the same rate, and use tax is reported on your state income tax return.

Do I pay sales tax on groceries in Missouri?

No. Groceries and food for home consumption are exempt from Missouri sales tax. This includes bread, milk, produce, and canned goods. Prepared foods, restaurant meals, and hot deli items are taxed at the full rate.

How do I find the sales tax rate for my city?

The Missouri Department of Revenue publishes a complete tax rate table by city and county on its website. You can also call your city or county assessor's office. Your rate depends on both your city and county, so knowing your exact location is necessary.

Do I owe sales tax on items I buy online from out-of-state sellers?

It depends on whether the seller has a physical presence or significant sales activity in Missouri. Large retailers collect Missouri sales tax automatically. Smaller sellers may not, in which case you technically owe use tax when you file your state return, though this is rarely enforced for individuals.

Is sales tax included in the price shown on the shelf?

No. The price on the shelf or online is the pre-tax price. Sales tax is added at checkout. The total amount you pay will be higher than the listed price by the amount of sales tax for your location.