Calculate the exact sales tax for any purchase in Missouri. Get instant breakdowns of state, county, and city taxes. Updated with current 2026 rates.
MO Base State Rate: 4.225% (up to 11.988% combined)
Jackson
Total Amount
$105.47
$100.00 + $5.47 tax
Missouri has a 4.225% state sales tax
Groceries taxed at reduced 1.225% state rate
Combined rates up to 12%
Missouri has a 4.225% state rate with significant local taxes. Combined rates average about 8.3%.
Missouri imposes a 4.225% state sales tax on most retail transactions. This rate is composed of 4.225% split among general revenue (3%), education (1%), conservation (0.125%), and parks/soil (0.1%). Local taxes from cities, counties, and special districts add an average of 4.08%, with combined rates reaching up to 11.988% — among the highest in the nation.
Missouri has over 2,400 local taxing jurisdictions, creating significant rate variation across the state. The Kansas City and St. Louis metropolitan areas tend to have the highest combined rates.
| Area | State Rate | Local Rate | Combined Rate |
|---|---|---|---|
| St. Louis City | 4.225% | 4.454% | 8.679% |
| Kansas City (Jackson Co.) | 4.225% | 4.5% | 8.725% |
| Springfield (Greene Co.) | 4.225% | 4.1% | 8.325% |
| Columbia (Boone Co.) | 4.225% | 3.75% | 7.975% |
| St. Charles (St. Charles Co.) | 4.225% | 3.225% | 7.45% |
Missouri taxes groceries at a reduced state rate of 1.225% instead of the full 4.225%. However, local taxes may apply at their full rates to grocery purchases, so the total tax on food varies by location and can be significant in high-local-tax areas. Prescription drugs are fully exempt.
| Category | State Rate | Notes |
|---|---|---|
| Groceries | 1.225% (reduced) | Local taxes may apply at full rate |
| General merchandise | 4.225% | Standard rate plus local |
| Clothing | 4.225% | No clothing exemption |
| Prescription drugs | Exempt | All prescription medications |
| Over-the-counter medicine | 4.225% | Taxed at full rate |
| Farm equipment | Exempt | Equipment used directly in farming |
| Manufacturing machinery | Exempt | Equipment for manufacturing operations |
| Motor vehicles | 4.225% | State rate only; no local tax on vehicles |
Missouri holds a back-to-school sales tax holiday (typically the first full weekend in August) during which clothing items up to $100, school supplies up to $50, computer software up to $350, and personal computers/accessories up to $1,500 are exempt from state sales tax. Participating localities may also waive their local taxes. Missouri also has a Show-Me Green sales tax holiday for Energy Star-certified appliances.
The Missouri Department of Revenue (DOR) administers state and state-collected local sales taxes through a single return. Businesses register for a Sales Tax License through the MyTax Missouri portal (no cost). Filing frequency: monthly (annual liability over $900), quarterly ($90–$900), or annually (under $90).
Missouri adopted economic nexus effective January 1, 2023, requiring remote sellers with more than $100,000 in annual Missouri sales to collect and remit sales tax. Missouri was one of the last states to adopt economic nexus after the Wayfair decision.
| Filing Detail | Requirement |
|---|---|
| Economic nexus threshold | $100,000 in annual Missouri sales |
| Marketplace facilitator rule | Yes — effective January 1, 2023 |
| Filing frequency | Monthly, Quarterly, or Annual |
| State agency | Missouri Department of Revenue |
| Timely filing discount | 2% of tax collected (up to $500/month) |
| Late filing penalty | 5% of tax due per month (up to 25%) |
| Sourcing method | Origin-based |
Missouri uses origin-based sourcing, meaning the tax rate is determined by the seller's location rather than the buyer's delivery address. This is the opposite of most states. Missouri also offers a timely filing discount of 2% of collected tax (capped at $500 per month) to incentivize on-time filing and payment — a meaningful benefit for high-volume sellers.
This calculator uses current sales tax rates based on official sources:
Official Missouri tax authority
Tax rates are updated regularly but may change. Always verify current rates with local tax authorities for official transactions.