Missouri Sales Tax Guide

A step-by-step guide to understanding Missouri sales tax rules.

Overview

The state of Missouri offers small business owners a great opportunity to build their customer base. With more customers and more sales, however, comes more tax revenue. Understanding how to collect, file, and remit Missouri sales and use tax can be challenge. Our guide will help you establish a foundation in tax management and help you avoid potential penalties and interest payments.

I would rather automate my Missouri sales tax filing


Table of Contents

1
An Overview of Missouri Sales Tax

Understanding where, when, and how to collect Missouri sales tax is no easy task. Whether you're collecting tax dollars at the point-of-sale or collecting Missouri internet sales tax, our guide will break down the sales tax compliance process into focused, easy to understand chapters.

2
Missouri Sales Tax Nexus

Understanding whether you need to collect, file, and remit Missouri sales tax depends on a concept known as nexus. In this chapter, we'll take a look at situations that may trigger in Missouri such as storing inventory in the state, hiring state residents, and click-through nexus.

3
Registering to Collect Missouri Sales Tax

You'll want to get started establishing Missouri sales tax compliance by understanding how to get your business registered for the necessary sales tax permit. We'll walk you through the process and help you understand when is the best time to get your business registered in Missouri.

4
Collecting Sales Tax in Missouri

After you've registered your business with the Missouri Department of Revenue, you're ready to begin collecting sales tax. We'll review topics such as Missouri sales tax exemptions, sales tax holidays, and determining state and local sales tax rates.

5
Filing Missouri Sales Tax Returns

Now that you're business is registered with the Missouri Department of Revenue and collecting sales tax, you'll need to file tax returns in an ongoing basis. We'll help you gain a deep understand of the process of filing sales tax returns. Topic covered include filing frequencies, filing on behalf of a client, and what happens if you file late.

6
Missouri Sales Tax Filing Due Dates

Every business that registers to collect Missouri sales tax will be assigned a filing frequency. In this chapter, we'll take a look at the filing frequencies and associated due dates supported by the Missouri Department of Revenue.

7
Late Filing Penalties, Fines & Interest

We know, mistakes happen and, from time to time, sales tax filing deadlines are missed. In this chapter, we'll take a look at what penalties you may be required to pay should you miss your assigned Missouri sales tax filing date. We'll also consider interest charges for late sales tax payments.

8
Sales Tax on Missouri Shipping & Handling

The rise of the internet economy has made it possible for buyers around the world to order your products. Did you know shipping and handling may be taxable? In this chapter we'll cover sales tax on shipping and handling in Missouri. You'll want to pay attention here because there are some important details pertaining to invoicing you'll want to understand.