Missouri Sales Tax License Registration

If your business is operating in Missouri, you may need to register for sales tax with the state. Sales tax registration is required for businesses that sell tangible personal property or taxable services in Missouri.

How to get a Missouri Sales Tax License

There are 2 sales tax setup tasks you may need to complete in Missouri to get your sales tax licence. You can follow the guide below to help you get registered directly with the Missouri agencies or use Mosey to do it.

Missouri Sales Tax Setup for LLC, LLP, Corporation

If you are selling tangible personal property or taxable services in Missouri, you are required to register with the Department of Revenue for a Sales Tax License. Remote sellers with no physical presence in Missouri but have more than $100,000 in Missouri sales for the previous 12-month period will be subject to sales tax. Note: Missouri has ruled that SaaS sales are not taxable. In general, nonprofit organizations are subject to sales and use taxes on the sale of goods or services, however, 501(c)(3) organizations and other various tax-exempt organizations may qualify for exemption from taxation on qualifying sales and/or purchases.

1. Register for a Sales Tax Account

   Visit the Department of Revenue's online portal to register for Sales Tax by adding the tax to your MyTax Missouri account or registering as a new business.

2. Create a MyTax Missouri Account

   Create a MyTax Missouri account if you don't have an account. You will need to provide your tax account number and PIN.

Missouri Sales Tax Exemption Setup for Corporation

501(c)(3) and other various tax-exempt organizations may qualify for exemption from Missouri Sales Taxes on specific sales and/or purchases. To apply you must file a Missouri Sales or Use Tax Exemption Application (Form 1746) with the Missouri Department of Revenue. Your application should include copies of the organization's: (1) IRS determination letter proving 501(c) status, (2) Certificate of Incorporation or Registration, (3) Bylaws, and (4) A complete financial history for the years in existence (up to three years), or if the organization is newly formed - an estimated budget for one year. If approved, you will receive exemption certifications from the Department of Revenue.

1. Complete Exemption Application

   Complete the Missouri Sales or Use Tax Exemption Application (Form ST3).

2. File Exemption Application

   Email the completed Sales or Use Tax Exemption Application and required supporting documents to the Missouri Department of Revenue, Taxation Division.

Missouri Sales Tax Filing Requirements & Deadlines

There are 2 sales tax filing requirements & deadlines you may need to complete in Missouri. You can follow the guide below or use Mosey to do it.

Missouri Sales Tax Return for LLC, LLP, Corporation

If you are registered to collect sales tax in Missouri, you are required to file and remit sales tax regularly. Filing frequency depends on your sales tax liability: if your monthly liability is $500 or less, you can file quarterly. However, you should file monthly if your monthly liability is $500 - $15,000. You are subjected to additional payment and filing requirements if your monthly sales tax liability is at least $15,000. Note: If you pay on time, you can get up to 2% timely payment allowance (i.e., discount) on tax due.

1. File Sales Tax Return Online

   Log in to your MyTax Missouri account to file a sales tax return.

2. Pay Sales Tax Online

   Choose "Make a one-time payment" on the Department of Revenue's online payment service to make a payment for Sales Tax.

Missouri's Sales Tax Registration & Reporting Agencies

• Missouri Department of Revenue