Missouri Sales & Use Tax

Missouri levies a 4.23% state sales tax on the retail sale, lease or rental of most goods and some services. Local jurisdictions impose additional sales taxes up to 5.875%. The range of total sales tax rates for Missouri is between 4.225% and 10.1%.

Use tax is also collected on the consumption, use or storage of goods in Missouri if sales tax was not paid on the purchase of the goods. Generally, the use tax rate is less than the corresponding sales tax rate in that jurisdiction. To confirm the use tax rate in your area you should check the Missouri Department of Revenue’s website (see link below). 

Missouri provides exemption opportunities for the following industries: 

  • Manufacturing
  • Pharmaceutical/Biotech

Statute for Refunds: 120 Months (must not have filed a refund during that period)

Utility Exemption: Yes, apportionment, but utility costs must be more than 10% of the total cost of production; Study is required.

Missouri Sales & Use Tax State Links

Missouri Blog Posts

Missouri Manufacturing Local Sales Tax Change


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