Free Missouri Sales Tax Calculator

Missouri Sales Tax Calculator

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How to Use the Missouri Sales Tax Calculator

Using the Missouri Sales Tax Calculator is simple and efficient. Follow these step-by-step instructions to get accurate tax calculations in seconds:

  1. Select a ZIP Code or Tax Region
    Begin by choosing how you’d like to search for your tax rates:

    • By ZIP Code: Use the dropdown to select the specific ZIP code where the transaction will occur.
    • By Tax Region: Alternatively, select the applicable tax region from the dropdown list.
  2. Enter the Sale Amount
    Input the total sale amount (in dollars) in the designated field. Make sure to include the full amount before tax, as the calculator will automatically compute the tax for you.

  3. View and Understand the Results
    Once you’ve entered the required information, click the “Calculate Tax” button. The calculator will display the following details:

    • Combined Tax Rate: The total sales tax rate, including state, county, city, and special district taxes.
    • Tax Breakdown: A detailed view of individual rates for state, county, city, and special taxes.
    • Tax Amount: The calculated tax for your entered sale amount.
    • Total Amount: The sum of the sale amount and the tax.

 

This tool is ideal for anyone looking to understand how to calculate Missouri sales tax or navigate the complexities of the Missouri tax region calculator. With real-time, accurate results, it’s a reliable resource for both consumers and businesses.

Missouri Sales Tax Rates: An Overview

Understanding Missouri state tax rates is crucial for accurate tax calculations, whether you’re a consumer or a business. Below is a comprehensive breakdown of how sales tax is structured in Missouri:

  1. State-Level Tax Rate

    • The state of Missouri imposes a base sales tax rate of 4.225% on all taxable goods and services.
    • This rate applies uniformly across the state and serves as the foundation for all additional sales tax calculations.
  2. County-Level Tax Rates

    • Counties in Missouri may impose additional sales taxes to fund local initiatives such as transportation, public safety, or education.
    • These rates vary by county and typically range from 0.5% to 3.375%, depending on the county’s specific tax ordinances.
  3. City-Level Tax Rates

    • Many cities in Missouri add their own sales tax on top of the state and county rates.
    • City-level taxes can range from 0.5% to 5.454%, often supporting local infrastructure and community development projects.
  4. Special District Tax Rates

    • Special tax districts are created for specific purposes, such as funding improvements in transportation, tourism, or economic development.
    • These rates vary significantly but usually range from 0.125% to 4%, depending on the district’s requirements.

Missouri’s combined sales tax rates are the sum of these individual components and can differ significantly based on location. By using the Missouri Sales Tax Calculator, you can easily account for all levels of taxation to ensure compliance and accurate cost calculations.

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Latest Missouri Sales Tax Exemptions

Classification Year Enacted Bill Statute Description
Agricultural 2003 HB 600 144.030.2(22) Supplies used directly for producing crops, raising and feeding livestock, fish, poultry, or producing milk for ultimate sale at retail.
Agricultural 2005 SB 355 144.030.2(22) Field drain tile for agricultural use.
Agricultural 2007 SB 30 144.030.2(33) Utilities and tangible personal property for research and development of agricultural/biotechnology and plant genomics products.
Agricultural 2008 SB 931 144.053.1, 144.063 Farm tractors, machinery, equipment, fencing materials, and motor fuel used for agricultural purposes or forestry product transportation.
Agricultural 2014 SB 727 144.527 Farm products sold at farmers’ markets (with limitations on vendor sales).
Agricultural 2022 HB 3 144.030.2(22)(a) New and used utility vehicles used for agricultural purposes (with specifications).
Aircraft 2008 SB 930 144.030.2(40) Materials, replacement parts, and equipment for modification, repair, and maintenance of aircraft and accessories.
Common Carrier 2007 SB 22 144.030.2(11) Expanded exemption for common carriers purchasing motor vehicles to include those not operating solely in interstate commerce.
Delivery 2017 SB 16 144.010.4 Excludes separately stated, usual and customary delivery charges from "gross receipts."
Electricity Exemption 2024 SB 872 144.058 Materials, chemicals, machinery, equipment, and parts used for the generation, transmission, distribution, sale or furnishing of electricity.
Exemption & Exclusions 2005 SB 68 144.030.2(38) Tickets to collegiate athletic championship events held in facilities owned or operated by governmental entities or state universities on a neutral site.
Exemption & Exclusions 2007 SB 22 144.030.2(39), 144.062 Purchases by sports complex authorities; added authorities to the pass-through exemption.
Exemption & Exclusions 2007 SB 30 144.054.3 Sales to/by contractors for defense contracts; sales/leases by local governments under chapter 100. Utilities and machinery for broadcasting; property for railroad infrastructure.
Exemption & Exclusions 2007 SB 30 144.518 Gross receipts for temporary use of coin-operated amusement devices.
Exemption & Exclusions 2008 HB 2058 144.057 Tangible personal property on the U.S. munitions list sold to foreign governments for governmental purposes.
Exemption & Exclusions 2009 HB 683 144.054.4 Sales to/by private partners for projects under the Missouri Public-Private Partnerships Transportation Act.
Exemption & Exclusions 2010 HB 1442 144.030.2(39) Purchases by sports complex authorities and sales of utilities at cost in connection with a sports complex leased to a pro team.
Exemption & Exclusions 2010 SB 928 144.030.2(41) Sporting clays and targets at shooting ranges; money received and redistributed at shooting events.
Exemption & Exclusions 2010 SB 0795 274.180 Cooperative Marketing Associations organized under Chapter 274.
Exemption & Exclusions 2013 SB 23 144.030.2(17) Admission/participation fees for amusement, entertainment, recreation, games, or athletic events owned/operated by municipalities.
Exemption & Exclusions 2015 SB 149 144.810 Data storage centers; allows municipalities to enter into agreements for technology business facility projects.
Exemption & Exclusions 2016 SB 823 144.030.2(45) Internet use or access.
Exemption & Exclusions 2022 HB 2400 620.1039.5 New tangible personal property for research and development of new or improved products.
Manufacturing Exemption 2003 SB 11 144.030.2(22) Natural gas used in the primary manufacture or processing of fuel ethanol.
Manufacturing Exemption 2004 HB 1182 144.030.2(37) Tangible personal property transferred to a lessor who leases to an interstate compact agency.
Manufacturing Exemption 2005 SB 355 144.030.2(22) Natural gas, propane, and electricity used by eligible new generation cooperatives or processing entities.
Manufacturing Exemption 2007 SB 30 144.030.2(33) Utilities for research and development of prescription pharmaceuticals.
Manufacturing Exemption 2007 SB 30 144.054.2 (SB153 made these exempt from state and local sales tax effective 1/1/23) Energy sources, chemicals, materials, machinery, and equipment used in manufacturing, processing, compounding, mining, producing, or research and development.
Manufacturing Exemption 2007 SB 30 144.054.3 Utilities, machinery, and equipment for broadcasting; tangible property for railroad infrastructure brought into the state for modification.
Manufacturing Exemption 2008 SB 1181 144.054.4 Sales to/by private partners for projects under the Missouri Public-Private Partnerships Transportation Act.
Manufacturing Exemption 2015 SB 231 144.054.5 Materials, machinery, energy, chemicals, and other ingredients used by commercial or industrial laundries.
Medical 2016 SB 794 144.030.2(18) All sales, rentals, parts, and repairs of durable medical equipment and parts for certain health care-related equipment.
Motor Fuel 2015 SB 231 144.030.2(42) Motor fuel delivered to marinas for use in watercraft and not accessible to other motor vehicles.
Motor Vehicles, Boats, Trailers 2003 HB 600 144.025.5 Allows purchasers of agricultural motor vehicles or trailers to use grain or livestock as an allowance to offset sales tax liability.
Motor Vehicles, Boats, Trailers 2012 HB 1402 144.030.2(3) Motor vehicles over 54,000 lbs. and trailers used in the normal course of business to haul property on public highways, and related materials and parts.
Motor Vehicles, Boats, Trailers 2019 HB 1 144.025.1 Allows multiple vehicles to be credited against sales tax on a new vehicle.
Resale 2010 SB 928 144.018.1 Clarifies conditions under which purchases for resale are exempt or excluded.
Resale 2022 SB 745 144.011.1(12) Electricity, water, and gas used to heat, cool, or provide power to guest accommodations in hotels, motels, etc.
Specialty 2003 SB 11 144.049 "Back to School" sales tax holiday for clothing, school supplies, computer software, and personal computers (with limitations).
Specialty 2005 HB 186 144.044 Exempts 40% of the purchase price of a new modular unit.
Specialty 2008 SB 1181 144.526 "Show Me Green" sales tax holiday for Energy Star certified new appliances (with limitations).
Nuclear Security Enterprise 2024 SB 1388 144.054.6 Materials, equipment, machinery, and parts for constructing a nuclear security enterprise in certain cities.

Data Retrieved From: https://dor.mo.gov/

Missouri Sales Tax Exemptions

Missouri offers a variety of sales tax exemptions designed to encourage certain types of business activity, support specific industries, and provide relief to qualifying organizations. Understanding these exemptions can help businesses and consumers accurately calculate sales tax liabilities. TimeTrex’s Missouri Sales Tax Calculator is designed to apply these exemptions where applicable. Below are some key categories of sales tax exemptions in Missouri:

Agricultural Exemptions

Missouri provides numerous exemptions for the agricultural industry, reflecting its importance to the state’s economy. These exemptions generally aim to reduce the cost of producing food and fiber for eventual retail sale. Exempt items include:

  • Feed, Seed, and Fertilizer: Feed for livestock and poultry, grain for conversion into foodstuffs, and limestone or fertilizer used for crop production (Statute 144.030.2(1), enacted 1939, with subsequent amendments).
  • Spray Materials and Pesticides: Spray materials/poisons used for crop protection, as well as pesticides used in the production of crops, livestock, or poultry (Statute 144.030.2(1), 144.030.2(22), enacted 1949, 1994, respectively).
  • Farm Machinery and Equipment: New and used farm machinery and equipment, including repair and replacement parts, used for agricultural purposes on owned or leased land, and directly in producing farm products for retail sale (Statute 144.030.2(22), enacted 1979, with amendments expanding the definition of “farm machinery”). This includes items like field drain tile, grain bins for storage of grain for resale, and all supplies solely and directly for producing crops, raising and feeding livestock, fish, poultry, pheasants, chukar, quail, or for producing milk for ultimate sale at retail.
  • Livestock and Poultry: Sales of animals and poultry for breeding or feeding purposes, feed additives, medications, vaccines, and bedding used in livestock or poultry production (Statute 144.030.2(7), 144.030.2(22), 144.030.2(29), enacted 1961, 1979, 1994, 1996, respectively).
  • Energy for Agricultural Use: Propane, natural gas, electricity, and diesel fuel used exclusively for drying agricultural crops, and one-half of diesel fuel used exclusively for agricultural purposes on owned or leased land (Statute 144.030.2(22), enacted 1979).
  • Other Exemptions: All sales of aircraft used solely for aerial application of agricultural chemicals, utilities purchased for research and development of agricultural/biotechnology and plant genomics products. Tangible personal property purchased for research and development of agricultural/biotechnology and plant genomics products. All fencing materials used for agricultural purposes. All purchases of motor fuel which are used for agricultural purposes. All purchases of motor fuel for planting, harvesting, processing, or transporting of a forestry product. Farm products sold at farmers’ markets (with some limitations). All sales of new and used utility vehicles used for any agricultural purposes.

Manufacturing Exemptions

Missouri encourages manufacturing through a range of sales tax exemptions on inputs and machinery:

  • Raw Materials and Component Parts: Materials, machinery parts, and manufactured goods that become a component part or ingredient of a new product intended for sale (Statute 144.030.2(2), enacted 1961).
  • Machinery and Equipment: Machinery and equipment used to establish new or expand existing manufacturing plants, or to replace existing machinery due to design or product changes, provided it’s used directly in manufacturing a product for sale (Statute 144.030.2(4), 144.030.2(5), enacted 1961).
  • Energy and Utilities: Fuel consumed in manufacturing, and electrical energy used in primary or secondary processing if it exceeds 10% of the total production cost (Statute 144.030.2(1), 144.030.2(12), enacted 1939, 1967, respectively). Natural gas used in the primary manufacture or processing of fuel ethanol.
  • Other Exemptions: Anodes with a useful life of less than one year, newsprint used in newspapers, and certain items used in manufacturing products for the U.S. government (Statute 144.030.2(13), 144.030.2(8), 144.030.2(6), enacted 1967, 1961, respectively). All sales of aviation jet fuel, all sales of materials and replacement parts, all sales of equipment purchased for use directly upon, and for the modification, replacement, repair, and maintenance of aircraft, aircraft power plants, and aircraft accessories.

Exemptions for Specific Entities and Transactions

  • Nonprofit Organizations: Sales made by or to religious, charitable, educational, and certain other nonprofit organizations in their regular functions (Statute 144.030.2(19), 144.030.2(20), enacted 1939).
  • Government Entities: Sales to the state of Missouri, its political subdivisions, and certain interstate compact agencies (Statute 144.010.1(8), 144.030.2(28), enacted 1939, 1991, respectively).
  • Resale: Purchases made for the purpose of resale are exempt if the subsequent sale is subject to tax or exempt under specific provisions (Statute 144.018.1, enacted 2010).
  • Interstate Commerce: Sales in commerce between Missouri and another state or country (Statute 144.030.1, enacted 1939).
  • Common Carriers: Railroad rolling stock for use in interstate commerce, sales of fuel to certain waterborne vessels. Motor vehicles licensed for a gross weight of 24,000 thousand pounds or more or trailers used by common carriers, as defined in section 390.020, RSMo, solely in the transportation of persons or property in interstate commerce. All sales of aviation jet fuel in a given calendar year to common carriers engaged in the interstate air transportation of passengers and cargo, and the storage, use and consumption of such aviation jet fuel by such common carriers, if such common carrier has first paid to the state of Missouri, in accordance with the provisions of this chapter, state sales and use taxes pursuant to the foregoing provisions and applicable to the purchase, storage, use or consumption of such aviation jet fuel in a maximum and aggregate amount of one million five hundred thousand dollars of state sales and use taxes in such calendar year. Purchase or storage by any common carrier engaged in the interstate air transportation of persons and cargo of tangible personal property, other than catered food and beverage products purchased for in-flight consumption and aviation jet fuel, within the state of Missouri, which tangible personal property is purchased or stored in the state of Missouri and is subsequently transported out of state by the common carrier and is used by the common carrier in the conduct of its business as a common carrier. Expanded exemption for common carriers purchasing motor vehicles to include common carriers not operating solely in interstate commerce.

Other Notable Exemptions

  • Medical: Prescription drugs, insulin, prosthetic and orthopedic devices, durable medical equipment, and certain other medical supplies (Statute 144.030.2(18), enacted 1978, with subsequent amendments).
  • Motor Vehicles, Boats, and Trailers: Trade-in allowances, theft and casualty loss replacements, and certain leasing arrangements (Statute 144.025.1, 144.070, 144.027, enacted 1963, 1975, 1983, respectively). Motor vehicles registered in excess of fifty-four thousand pounds, and the trailers pulled by such motor vehicles, that are actually used in the normal course of business to haul property on the public highways of the state, and that are capable of hauling loads commensurate with the motor vehicle’s registered weight; and the materials, replacement parts, and equipment purchased for use directly upon, and for the repair and maintenance or manufacture of such vehicles.
  • Utilities for Domestic Use: Metered water service, electricity, natural gas, and other home heating fuels for domestic use (Statute 144.030.2(23), enacted 1979).
  • Admissions: Certain admissions to events held by municipalities, political subdivisions, and nonprofit organizations (Statute 144.030.2(17), enacted 1986).

Disclaimer: Comprehensive List of Exemptions

While this guide provides information on many common Missouri sales tax exemptions, it is not an exhaustive list. Tax laws are complex and subject to change. For the most complete and up-to-date information on all applicable exemptions, including detailed requirements and documentation, please consult the official Missouri Department of Revenue website:

https://dor.mo.gov/

The Department of Revenue site offers the most accurate and current information. It is essential to verify exemption eligibility and ensure compliance with all applicable regulations.

FAQ: Missouri Sales Tax

What is subject to sales tax in Missouri?

All sales of tangible personal property are taxable unless exempted by law. Additionally, certain services, such as telephone and telegraph services (per Section 144.020, RSMo), are subject to sales tax.

Should I pay sales tax or vendor's use tax?

  • Sales Tax: Applicable to all sales made within Missouri.
  • Vendor’s Use Tax: Applies to out-of-state vendors shipping goods into Missouri, with title passing within the state.

What should I do if I don’t have a preprinted form to report sales tax?

The Missouri Department of Revenue no longer mails preprinted forms. Instead, file electronically using the MyTax Missouri Portal. Register with your Missouri Tax Identification Number (MOID) and PIN. Alternatively, paper forms like:

What filing frequency should I use?

The frequency depends on the state tax collected (local tax excluded):

  • Monthly: If state taxes exceed $500/month.
  • Quarterly: If state taxes are $500 or less/month.
  • Annually: If taxes are under $200/quarter.

Will my filing frequency ever change?

Yes. Filing frequencies are reviewed annually, and changes are communicated. Keep your address current with the Department of Revenue to ensure timely updates.

What are the due dates for filing returns?

  • Monthly: Last day of the following month.
  • Quarterly: Last day of the month following the quarter.
  • Annual: January 31 of the following year.
    If the due date falls on a weekend or state holiday, the deadline extends to the next business day.

Is a sales tax return required even if no sales occurred?

Yes. Businesses with a sales tax license must file returns even for zero sales.

Can I file negative taxable sales?

No. Negative taxable sales cannot be filed. File an amended return and include Form 472S for refunds or credits.

What is the difference between gross receipts and taxable sales?

  • Gross Receipts: Total sales before exemptions or adjustments.
  • Taxable Sales: Gross receipts adjusted for exempt sales or untaxed purchases.

Can I back out sales tax included in gross receipts?

Yes, using the formula:
Gross Receipts (including tax) ÷ (100% + Tax Rate)
For example, if gross receipts are $2,500 and the tax rate is 5.725%, divide $2,500 by 105.725% to calculate taxable receipts.

How is the 2% timely payment allowance calculated?

Multiply the tax due by 2%. Subtract this from the tax due to determine the reduced payment amount.

What happens if I miss the filing deadline?

Late filings may incur interest and penalties. For late payment interest:
Tax Due × Annual Interest Rate × (Days Late / 365)
Late filing penalties increase monthly (up to 25%).

How do I calculate sales tax for vending machine sales?

Tax is reported based on 135% of the net invoice price of tangible goods sold through vending machines.

Are drop shipments subject to Missouri sales tax?

Yes. Drop shipments are taxable if title passes to the seller within Missouri, and then to the customer within the state.

Is the installation of solar panel systems taxable?

Sales tax exemptions apply only when systems are sold or leased for resale or retail purposes, such as for solar farms. Personal installations do not qualify for exemption under Section 144.030.1(46).

How do I report sales before a tax rate change but paid later?

If filing on a cash basis, report such sales as time sales using the rate applicable at the time of the sale. Label the return as “time sales” to avoid processing errors.

Will I be notified of local tax changes?

Yes, businesses registered with the Department will receive notifications for changes affecting their locations. Ensure your contact information is up to date.

What is a timely return, and how is it determined?

A return is timely if it is postmarked by the due date. For discrepancies, the U.S. Postal Service postmark is considered the official date.

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Disclaimer: The content provided on this webpage is for informational purposes only and is not intended to be a substitute for professional advice. While we strive to ensure the accuracy and timeliness of the information presented here, the details may change over time or vary in different jurisdictions. Therefore, we do not guarantee the completeness, reliability, or absolute accuracy of this information. The information on this page should not be used as a basis for making legal, financial, or any other key decisions. We strongly advise consulting with a qualified professional or expert in the relevant field for specific advice, guidance, or services. By using this webpage, you acknowledge that the information is offered “as is” and that we are not liable for any errors, omissions, or inaccuracies in the content, nor for any actions taken based on the information provided. We shall not be held liable for any direct, indirect, incidental, consequential, or punitive damages arising out of your access to, use of, or reliance on any content on this page.

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