Tax/Incentive Profile > Sales & Use Taxes

SALES & USE TAXES

Sales tax is applicable on all sales made from a location within a state. Use tax applies to property for use, storage, or consumption that was purchased from an out-of-state vendor.

The state of Missouri levies a 4.225% sales/use tax on purchases other than retail sales of food. Food is taxed by the state at 1.225%. The sales tax is applied to all retail purchases plus taxable services such as utilities sold at retail to the consumer. Counties in the metro area impose levies ranging from 0.75% to 1.5%. Local municipalities have levies that range from 0% to 3.375%. Local county and municipal sales taxes apply to food as well as other retail purchases. However, many local counties and municipalities do not impose any use tax above the state rate. Total sales taxes in the Missouri portion of the metro range from 4.975% to 8.35% for non-food purchases and from 1.975% to 5.35% for food. Total use taxes (non-food) range from 4.225% to 7.975%.

If the sale or use of property has already been subject to a tax of less than 4.225% by any state, then the tax is the difference between 4.225% and the tax that has already been imposed