Missouri Sales Tax Rates by City and County (2026 Table)
Missouri Sales Tax Rates by City and County (2026 Table)
Missouri's sales tax structure combines a statewide base rate with county, city, and special-district taxes that vary by location. If you're doing business in Missouri or making purchases across different cities and counties, understanding how these rates stack together is essential for budgeting, pricing, and compliance.
Missouri's Sales Tax Structure: How It Works
Missouri's sales tax is not a single rate applied uniformly across the state. Instead, it layers a state rate with local additions, creating combined rates that can range significantly from one jurisdiction to another. The base state rate is 4.225%, but what you actually pay depends on exactly where you make a purchase, the city, the county, and whether that location falls within a special taxing district.
This layered approach gives local communities control over funding for schools, transportation, and economic development, but it also means that two purchases made just miles apart could be taxed at different rates. Understanding these differences is critical if you're operating a business across multiple Missouri locations or if you're managing a budget that spans different tax jurisdictions.
The Missouri State Sales Tax Rate: 4.225%
Missouri's statewide sales tax rate is 4.225% and applies to most tangible personal property sold in the state. This base rate funds state operations and is applied uniformly across all 114 counties. However, this is rarely the final rate you'll pay, because counties and cities are authorized under Missouri law to add their own taxes on top of this state base.
The state rate applies to the sale of physical goods, clothing, electronics, furniture, vehicles, and similar items. However, services generally are not subject to Missouri's sales tax, though some specific services may have separate tax treatment. Food and beverages have their own special rate, detailed below.
Food Sales Tax in Missouri: 1.225%
Missouri treats food and food ingredients differently from other merchandise. The sales tax rate on food for home consumption is 1.225%, significantly lower than the general sales tax rate. This reduced rate is established under RSMo 144.014 and applies to most grocery items, including meats, produce, dairy, and packaged foods intended for off-premise consumption.
However, and this is important, local county, city, and special-district sales taxes apply in full to food sales. So the effective rate on groceries in any given location is 1.225% plus whatever local rates apply in that specific jurisdiction. This means food taxes can vary as much as general sales taxes do across Missouri's different cities and counties.
Restaurant meals and food consumed on-premise are taxed at the general sales tax rate (4.225% plus local taxes), not at the reduced food rate.
Local Sales Taxes: Counties, Cities, and Special Districts
On top of the state rate, Missouri counties are authorized to impose their own sales taxes, and county rates vary widely from one county to the next. Additionally, individual cities within counties can impose local sales taxes. This creates a situation where a city's rate is the state rate (4.225%) plus the county rate plus the city's own local rate.
Beyond counties and cities, special taxing districts, including Community Improvement Districts (CIDs) and Transportation Development Districts (TDDs), can add additional local sales tax in specific geographic areas. These districts are often created to fund specific projects like infrastructure improvements, downtown revitalization, or transit systems.
Because of this layering, combined sales tax rates in Missouri can reach 8% to 9% or higher in some jurisdictions, particularly in St. Louis County where both county and city taxes, plus special-district taxes, stack together. The exact combined rate in your location depends on which of these jurisdictions your address falls within.
Finding Your Local Missouri Sales Tax Rate
To determine the exact sales tax rate that applies to a specific address in Missouri, the most reliable source is the Missouri Department of Revenue. The DOR maintains quarterly rate tables that list the combined sales tax rate for every city and county in the state. These tables are updated regularly as new local tax changes take effect.
You can access the DOR's current rates at https://dor.mo.gov/taxation/business/. The Department of Revenue publishes a detailed breakdown of state, county, city, and special-district rates for each jurisdiction. For a specific location, you can also use the DOR's rate lookup tool or contact the DOR directly.
If you're operating a retail business or handling sales in multiple Missouri locations, consulting the DOR's quarterly updates ensures you're applying the correct rate to each transaction. Tax rates change when local communities approve new taxes, so checking annually, or more frequently if you operate across many jurisdictions, is a best practice.
How to Calculate Missouri Sales Tax
Calculating sales tax is straightforward once you know the combined rate for your location:
- Determine the total sale price (before tax).
- Find the combined sales tax rate that applies to your jurisdiction.
- Multiply the sale price by the tax rate (expressed as a decimal).
- Add the result to the original price to get the total amount due.
Example: If you buy a $100 item in a jurisdiction with a combined sales tax rate of 8%, the calculation is $100 × 0.08 = $8 in tax. The total you pay is $108.
For large transactions or if you're setting prices for retail, you might want to use a missouri sales tax calculator. Many online tools allow you to input a location and sale amount, and they automatically calculate the tax owed. The Missouri Department of Revenue website also offers resources for calculating tax obligations.
Missouri Sales Tax by City and County: Key Jurisdictions
The table below lists the combined state and local sales tax rate for Missouri's largest cities and the unincorporated parts of the counties covered on this site, from the Missouri Department of Revenue's Sales and Use Tax Rate Table for October, November and December 2026. Each rate already includes the 4.225% state rate (1.225% on qualifying food). Cities that sit in more than one county have a different rate in each county.
| Jurisdiction | Combined sales tax rate | Combined rate on qualifying food |
|---|---|---|
| Kansas City (Jackson County portion) | 8.975% | 5.975% |
| Kansas City (Clay County portion) | 8.725% | 5.725% |
| Kansas City (Platte County portion) | 8.725% | 5.725% |
| Kansas City (Cass County portion) | 9.1% | 6.1% |
| St. Louis (independent city) | 9.679% | 6.391% |
| Springfield (Greene County) | 8.1% | 5.1% |
| Columbia (Boone County) | 7.975% | 4.975% |
| Independence (Jackson County portion) | 8.6% | 5.6% |
| Lee's Summit (Jackson County portion) | 8.475% | 5.475% |
| O'Fallon (St. Charles County) | 7.95% | 4.85% |
| St. Charles (St. Charles County) | 7.95% | 4.85% |
| St. Joseph (Buchanan County) | 9.7% | 6.7% |
| Blue Springs (Jackson County) | 8.725% | 5.725% |
| St. Peters (St. Charles County) | 7.95% | 4.85% |
| Joplin (Jasper County portion) | 8.725% | 5.725% |
| Joplin (Newton County portion) | 8.975% | 5.975% |
| Chesterfield (St. Louis County) | 8.738% | 5.35% |
| Jefferson City (Cole County) | 7.85% | 4.85% |
| Cape Girardeau (Cape Girardeau County) | 8.475% | 5.475% |
| Branson (Taney County) | 8.35% | 5.35% |
| Wentzville (St. Charles County) | 8.45% | 5.35% |
| Liberty (Clay County) | 9.85% | 6.85% |
| Kirkwood (St. Louis County) | 9.738% | 6.35% |
| Ballwin (St. Louis County) | 8.738% | 5.35% |
Outside city limits the county rate applies instead. Unincorporated rates for the counties with their own guides on this site:
| Jurisdiction | Combined sales tax rate | Combined rate on qualifying food |
|---|---|---|
| Unincorporated St. Louis County | 7.738% | 4.35% |
| Unincorporated St. Charles County | 5.95% | 2.85% |
| Unincorporated Greene County | 5.975% | 2.975% |
| Unincorporated Jefferson County | 6.35% | 3.35% |
| Unincorporated Boone County | 5.975% | 2.975% |
| Unincorporated Franklin County | 6.475% | 3.475% |
| Unincorporated Christian County | 5.975% | 2.975% |
These are base rates for each jurisdiction. A Community Improvement District (CID) or Transportation Development District (TDD) inside a city can add up to 1% more, which is why some St. Louis and St. Louis County addresses run above 10%. Rates change every quarter, so check the address in the Department of Revenue's sales tax rate lookup before you set up your register or online store.
Understanding Local Use Tax in Missouri
Missouri's local use tax is often overlooked but applies in specific situations. If you purchase tangible personal property outside Missouri and bring it into the state for use or consumption, you may owe use tax to Missouri. The state use tax rate is 4.225%, and a local use tax applies only where the city or county has adopted one, so your combined use tax rate can differ from the local sales tax rate.
Use tax is designed to prevent people from avoiding Missouri's sales tax by purchasing goods out-of-state. If you order an item from a retailer that doesn't collect Missouri sales tax (a common scenario with out-of-state online retailers), you're technically liable for the equivalent use tax in Missouri.
Most individual consumers do not formally remit use tax on personal purchases, but businesses are expected to track and pay use tax on business purchases made out-of-state. If you operate a business in Missouri and make out-of-state purchases for business use, consult the DOR's use tax guidance to understand your obligations.
Use tax status varies by jurisdiction because not every city or county has adopted a local use tax. When in doubt, check the DOR rate tables or contact the Missouri Department of Revenue for guidance specific to your situation.
Special Situations: Exempt Items and Resale
While most tangible goods are subject to Missouri sales tax, some items and situations are exempt or taxed differently:
- Groceries for home consumption: Taxed at the reduced 1.225% state rate (plus applicable local taxes).
- Prescription medications: Generally exempt from sales tax.
- Certain services: Most services are not subject to sales tax, though specific services may have exceptions.
- Resale: If you're purchasing goods for resale, you can provide a resale certificate to avoid paying sales tax at purchase and instead collecting it from your customers.
- Manufacturing equipment: Some industrial equipment used in manufacturing may qualify for exemptions or reduced rates.
The rules around exemptions can be complex and situation-specific. If you're unsure whether a particular item or service is taxable, the Missouri Department of Revenue publishes detailed guidance, or you can contact them directly.
Staying Compliant: For Business Owners
If you operate a business in Missouri, whether physical retail, online, or both, you're required to collect sales tax on taxable sales and remit it to the appropriate taxing authority. Here are key compliance points:
- Register for a Missouri sales tax license with the Department of Revenue.
- Apply the correct combined sales tax rate based on each transaction's location.
- File sales tax returns on the schedule required by Missouri (typically monthly, quarterly, or annually depending on your sales volume).
- Keep records of all sales and taxes collected.
- Stay updated on rate changes by checking the DOR's quarterly rate tables.
- If you sell across state lines, understand your nexus obligations and filing requirements in other states.
Mistakes in sales tax collection and remittance can result in penalties and interest, so accuracy is important. Many businesses use point-of-sale systems that automatically calculate the correct tax based on location, reducing the risk of error.
Resources for Missouri Sales Tax Information
The Missouri Department of Revenue is your primary source for current, accurate sales tax information:
- DOR Main Business Tax Page: https://dor.mo.gov/taxation/business/
- Sales Tax Rate Lookup: Updated quarterly and available on the DOR website for every city and county.
- Sales Tax Registration: Register for a sales tax license online through the DOR portal.
- DOR Contact: The Department of Revenue has phone and email support for tax questions.
Your city or county finance office can also explain local taxes specific to your area. If you need a missouri sales tax lookup for your specific address, the DOR's rate lookup is the authoritative resource.
Important Disclaimer
The information in this guide is for informational purposes only and does not constitute legal or tax advice. Sales tax laws and rates are complex and change regularly. This guide provides general information about Missouri's sales tax structure as of 2026, but specific applications, exemptions, and obligations depend on individual circumstances.
For definitive guidance on your specific situation, whether you're a business owner with compliance questions, a consumer uncertain about an exemption, or someone dealing with use tax, consult the Missouri Department of Revenue directly or speak with a qualified tax professional. Tax laws change, and the current rate tables published by the DOR are the authoritative source for the exact rate that applies to any transaction.
If you operate a business in multiple states or have complex tax situations, working with a certified public accountant (CPA) or tax attorney is advisable to ensure full compliance.