Missouri Sales Tax Nexus: Economic Nexus Threshold (2026)
Missouri's economic nexus threshold for remote sellers is $100,000 in sales, measured over the preceding 12-month period, tested at the end of each calendar quarter. Marketplace sales count toward Missouri's threshold. Only taxable sales count. Inventory or another physical presence in Missouri generally creates nexus regardless of sales. The state rate is 4.225%, plus local taxes.
Missouri sales tax nexus: key facts
| Sales threshold | $100,000 (taxable sales only) |
|---|---|
| Transaction threshold | None |
| Test | Sales only |
| What counts | Gross receipts from taxable sales into Missouri, including those made through a marketplace facilitator. |
| Measurement period | Preceding 12-month period, tested at the end of each calendar quarter |
| Marketplace sales count toward your threshold? | Yes, counted |
| Marketplace facilitator law | Yes: marketplaces generally collect on the sales they facilitate |
| State rate | 4.225% |
| Local sales taxes | Yes, in addition to the state rate |
| Current threshold effective | January 1, 2023 |
| Recent change | None found in our research |
| Registration | Official registration page |
| Last researched | September 23, 2026 |
The state rate is the statewide state-level rate only. Local and district rates are extra where they apply.
Quick check: do you have nexus in Missouri?
Enter your Missouri sales to see whether you may have nexus.
Selling into several states? Use the full Sales Tax Nexus Checker. Your figures stay in your browser.
What to do after crossing the Missouri threshold
When it starts:
- Timing: at the end of each calendar quarter, check the preceding 12 months; if over $100,000, collect vendor's use tax no later than three months after the close of that quarter.
- Confirm the numbers. Check your Missouri sales against the measure and period in the key facts above (taxable sales only).
- Register before you collect. Use Missouri's official registration page. Collecting a state's tax without a registration is generally not allowed.
- Collect and file. Charge Missouri sales tax (plus any local taxes that apply at the delivery address) on taxable sales from the start date, and file returns on the schedule the state assigns. Marketplaces generally collect on the sales they facilitate, so you usually collect on your direct sales.
- Look back. If you crossed the threshold in an earlier period and did not register, get advice on those periods. Many states have voluntary disclosure programs that may limit penalties.
Physical presence and inventory in Missouri
Inventory or other property in the state (including Amazon FBA or 3PL warehouse inventory), employees, or an office generally creates physical-presence nexus regardless of the economic threshold.
Marketplace sellers in Missouri
Do marketplace sales count toward your own threshold? Yes, counted.
Missouri DOR FAQ: a seller that also makes independent sales must register if its total gross receipts, including those made through the marketplace facilitator, exceed $100,000; it then remits only on its direct sales. Sellers using only a marketplace facilitator need not register.
Other things to know about Missouri
- Remote sellers collect vendor's use tax (state plus local use tax) rather than sales tax.
- Missouri was the last state with a sales tax to adopt economic nexus (SB 153, effective 1/1/2023).
- Marketplace facilitators qualify for a 2% timely-filing discount.
Frequently asked questions
What is the Missouri economic nexus threshold?
$100,000 in sales, measured over the preceding 12-month period, tested at the end of each calendar quarter. What counts: Gross receipts from taxable sales into Missouri, including those made through a marketplace facilitator. Only taxable sales count toward it.
Do marketplace sales count toward the Missouri threshold?
Yes, counted. Missouri DOR FAQ: a seller that also makes independent sales must register if its total gross receipts, including those made through the marketplace facilitator, exceed $100,000; it then remits only on its direct sales. Sellers using only a marketplace facilitator need not register.
Does FBA or 3PL inventory in Missouri create nexus?
Inventory or other property in the state (including Amazon FBA or 3PL warehouse inventory), employees, or an office generally creates physical-presence nexus regardless of the economic threshold.
When do I have to start collecting Missouri sales tax?
Timing: at the end of each calendar quarter, check the preceding 12 months; if over $100,000, collect vendor's use tax no later than three months after the close of that quarter.
Registration: official registration page.
Does Missouri have a transaction-count test?
No. Missouri uses only the dollar threshold.
Crossed the Missouri threshold, or not sure? A professional can confirm it and handle registration.
Nexus Study + Registration + Cleanup
Fixed price, quoted before any work starts
- State-by-state review of your sales and inventory locations
- Registration in states where you have nexus
- Plan for any past-due periods (including voluntary disclosure where appropriate)
- Ongoing sales tax filing option
Disclaimer: This page provides general information for educational purposes and is not tax, legal or accounting advice. State rules change, and whether you have nexus can depend on facts not covered here. Confirm with Missouri's official guidance or a qualified professional before acting. RAHA Financials is not affiliated with any state tax agency.
Sources
- Primary official source: https://dor.mo.gov/faq/taxation/business/remote-seller-and-marketplace-facilitator.html
- streamlinedsalestax.org: https://www.streamlinedsalestax.org/for-businesses/remote-seller-faqs/remote-seller-state-guidance
