Summary:
Origin Based Sales Tax.
General Sales Tax Rate: 4.225%.
Over $100,000 in sales during a 12 month period ending any quarter (e.g. July 1, 2021 to June 30, 2022 or April 1, 2022 to March 31, 2023).
This isn't limited to a calendar year. The 12-month period could be from July 1, 2021 to June 30, 2022 or April 1, 2022 to March 31, 2023, or any similar 12-month period that ends on the last day of a quarter (March 31, June 30, September 30, December 31).
Transactions made through a registered marketplace facilitator excluded: No.
Transactions made to a reseller excluded: Yes.
Limited to certain transaction types: TPP only.
Services: Not taxable, with a few exceptions.
Digital products (movies, eBooks, music, photographs, magazine subscriptions etc) are not taxable. Entertainment such as music or videos, pictures, newspapers, subscriptions and other electronic products are not considered tangible personal property in Missouri.
SaaS: Not Taxable.
When To Register: Within 90 days of the preceding quarter ending.
If your business exceeds $100,000 in sales by June 30, 2023 (end of Q2), you need to register for sales tax collection by September 30, 2023 (90 days after June 30).
If your business exceeds $100,000 in sales by September 30, 2023 (end of Q3), you need to register for sales tax collection by December 31, 2023.