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. Marketplace-only seller: do not report marketplace-facilitator sales; no registration solely for them (MO DOR). 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, Etsy, TikTok Shop) collect and remit Missouri tax on your marketplace sales. How Missouri treats them:
Who collects?Facilitatoron marketplace orders; you collect on direct Shopify store orders (not TikTok / Facebook & Instagram orders routed through Shopify), WooCommerce, or 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 collectdirect Shopify store orders, WooCommerce, your own site, invoices — you collect and remit on your return.
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.
What about WooCommerce and Etsy?
Same split: Etsy collects as a marketplace facilitator; WooCommerce is your own store, so you collect on WooCommerce orders. Connect both and SalesTax50 keeps the marketplace and direct streams separate on your MyTax Missouri return.
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 setting up your existing Missouri permit is included at no extra charge.
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.
Let AutoFile handle your Missouri returns
Prepared and checked for you — you approve before anything is filed.
Start free nexus check