Mo Sales Tax

---
name: mo-sales-tax
description: "Use this skill whenever asked about Missouri sales and use tax. Trigger on phrases like \"Missouri sales tax\", \"MO sales tax\", \"RSMo 144\", \"MyTax Missouri\". NOTE -- Missouri was the LAST state to enact economic nexus (Jan 1, 2023). ALWAYS load us-sales-tax first."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/mo-sales-tax"
  jurisdiction: "US-MO"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# MO Sales Tax

## Section 1 -- Quick reference

**Section 1 -- Quick reference**

| Field | Value |
| --- | --- |
| Jurisdiction | Missouri |
| State rate | 4.225% |
| Local rate range | 0% -- ~6.5% (county + city + special district) |
| Maximum combined rate | ~10.85% |
| Sourcing | Origin-based (intrastate); destination for remote sellers |
| Economic nexus | $100,000 in taxable sales (last state to enact -- Jan 1, 2023) |
| Tax authority | Missouri Department of Revenue (MODOR) |
| Portal | https://mytax.mo.gov |
| SST member | No |
| Skill version | 2.0 |

## Section 3 -- Transaction pattern library

**Section 3 -- Transaction pattern library**

| Pattern | Taxable? | Notes |
| --- | --- | --- |
| General TPP | TAXABLE 4.225% + local |  |
| Clothing | TAXABLE | No exemption |
| Grocery food | TAXABLE at reduced 1.225% state | Plus local |
| Prepared food | TAXABLE at full rate |  |
| SaaS | NOT TAXABLE | Missouri does not tax SaaS |
| Canned software (download) | TAXABLE |  |
| Professional services | NOT TAXABLE |  |
| Manufacturing equipment | EXEMPT |  |
| Prescription drugs | EXEMPT |  |
| Resale | EXEMPT |  |

## Section 10 -- Prohibitions

- **Grocery food exemption prohibition** — NEVER say grocery food is exempt -- Missouri taxes it at reduced 1.225% state rate plus full local.  _(Section 10 -- Prohibitions)_
- **SaaS taxability prohibition** — NEVER treat SaaS as taxable in Missouri.  _(Section 10 -- Prohibitions)_
- **Economic nexus history prohibition** — NEVER forget Missouri was the last state to enact economic nexus (2023).  _(Section 10 -- Prohibitions)_
- **No computation prohibition** — NEVER compute any number.  _(Section 10 -- Prohibitions)_

## Disclaimer

Informational only. Review by qualified professional required before filing.

## Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `mo-sales-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/mo-sales-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.