The formulas
- Sales tax = sale x (4.225% + local rate)
- Nexus when counted sales are more than $100,000 in the preceding 12 months, tested at the end of each calendar quarter
- Counted sales = direct sales + marketplace sales
How it works
Figures current as of November 2026.
The state rate is 4.225 percent. The tool multiplies the sale amount by the statewide base rate plus the local rate you enter (local sales or use tax for the delivery address) and shows the state and local parts separately. The local rate depends on where the goods are delivered.
A seller with no physical presence in Missouri must register and collect once it has more than $100,000 of gross receipts from taxable sales into Missouri in the preceding 12 months, tested at the end of each calendar quarter. Sales you make through a marketplace facilitator count toward your own Missouri threshold, together with your direct sales.
A seller with a physical presence in Missouri, such as staff, an office or inventory, must collect regardless of the threshold. The tool does not decide whether a product is taxable or exempt; enter the taxable price.
Illustrative figures only. Check the result against your firm's methodology before relying on it.
Common questions
What is the Missouri sales tax rate?
The state rate is 4.225 percent. Local rates are added on top by delivery address.
What is the Missouri economic nexus threshold?
More than $100,000 of gross receipts from taxable sales into Missouri in the preceding 12 months, tested at the end of each calendar quarter.
Do marketplace sales count toward the Missouri threshold?
Sales you make through a marketplace facilitator count toward your own Missouri threshold, together with your direct sales.
Sources
Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.