Missouri Sales Tax Guide for E-commerce Sellers

Rate structure

Missouri's state rate is 4.225%; the combined state + local rate ranges from 4.225–11.988%. Sourcing: Destination (remote, vendor's use).

COMPONENTRATENOTES

State rate4.225%MyTax Missouri general statewide rate

Local taxes4.225–11.988%State 4.225% + city/county/district vendor's use rates by delivery address (Form 53-V upload).

ReturnForm 53-VForm 53-V (Vendor's Use Tax Return)

Economic nexus threshold

You must register and collect once your Missouri sales reach $100,000, measured over the preceding 12 months. There is no transaction-count threshold. Taxable retail sales; 12-month period re-tested quarterly. Sales made through a marketplace facilitator do not count toward the remote seller's threshold — only your direct sales do.

Where you stand: SalesTax50 tests your imported sales against this exact rule and flags Missouri as Approaching or Exceeded on your Nexus page — check my nexus free →

Filing frequency

MyTax Missouri assigns a filing frequency at registration based on expected tax liability and adjusts it over time. Frequencies used in Missouri: Monthly · Quarterly · Annual.

Due dates

Returns are due on the 20th of the month following the period (last day for quarterly). When the due date falls on a weekend or holiday it moves to the next business day.

Late filing: 5% per month up to 25% (late filing) plus 5% late payment, plus interest.

Marketplace facilitator rules

Since January 2023, marketplace facilitators (Amazon, eBay, Walmart, TikTok Shop) collect and remit Missouri tax on your marketplace sales. How Missouri treats them:

Who collects?Facilitatoron marketplace orders; you collect on Shopify / your own site.

Count toward nexus?Noonly your direct sales are tested against the remote-seller threshold.

Do you still file?YesYes — a registered seller still files, even for periods where all sales were through marketplaces (a zero or marketplace-only return).

How reported?DeductionDeduction if registered.

Direct salesYou collectShopify, your own site, invoices — you collect and remit on your return.

Marketplace treatment changes state by state and year by year — SalesTax50 separates marketplace and direct sales automatically, but confirm with Missouri Dept. of Revenue when in doubt.

Filing portal & AutoFile

Missouri returns are filed through mytax.mo.gov. Login verification: May require verification. SalesTax50 AutoFile prepares the Form 53-V from your imported sales — you review and approve every return before it is submitted.

FAQ

Do I need a Missouri permit if I only sell on Amazon?

If you exceed the $100,000 threshold with your direct (non-marketplace) sales or have physical presence (including inventory in Missouri warehouses), yes — you must register even though Amazon collects for you.

What if I sell on Shopify and TikTok Shop?

TikTok Shop collects as a marketplace facilitator; Shopify does not. You collect on Shopify orders and report both streams on your MyTax Missouri return — SalesTax50 separates them automatically.

Does SalesTax50 file Missouri returns automatically?

Yes — AutoFile prepares your Form 53-V from imported sales; you approve every return before it is submitted, and a $99 one-time state setup configures your existing Missouri permit.

Why "vendor's use tax"?

Remote sellers into Missouri collect vendor's use tax rather than sales tax; local use-tax rates apply only where voters approved them, so many localities are state-rate only.

This guide is general information for e-commerce sellers, not tax advice. Rates, thresholds and due dates change — confirm with Missouri Dept. of Revenue before relying on them.

Let AutoFile handle your Missouri returns

Prepared and checked for you — you approve before anything is filed.

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