Missouri economic nexus threshold for sales tax
Data version 2026-Q3 · reviewed 2026-07-14
If you sell into Missouri without a physical presence, you may still be required to register for, collect, and remit sales tax once your sales cross the state's economic nexus threshold. Here is where Missouri stands.
Missouri threshold at a glance
| Revenue threshold | $100,000 |
|---|---|
| Transaction threshold | None |
| How they combine | Revenue only |
| Measurement period | Previous 12-month period (measured quarterly) |
| State sales-tax rate | 4.225% |
What this means for remote sellers
Missouri uses a revenue-only economic nexus threshold. You establish nexus once your gross sales into Missouri reach $100,000 during previous 12-month period (measured quarterly). The number of separate transactions does not affect the threshold.
How Missouri compares to other states
Missouri's $100,000 revenue threshold is the most common in the country — 42 jurisdictions use it. It is one of 29 jurisdictions that look at revenue only — the number of transactions does not count. Its 4.225% base sales-tax rate sits below the roughly 5.7% average state rate.
How the Missouri threshold is measured
Missouri measures the threshold over Previous 12-month period (measured quarterly). Gross sales generally include taxable and (in many states) exempt sales; rules on marketplace-facilitated sales vary. Verify the specifics with the Missouri department of revenue.
Do marketplaces collect Missouri sales tax?
Missouri requires marketplace facilitators — platforms such as Amazon, Etsy, eBay, and Walmart — to collect and remit Missouri sales tax on sales made through them. If you sell only through those marketplaces, the platform generally collects the tax for you. Sales you make directly — through your own website or store — still count toward your Missouri economic nexus threshold and remain your responsibility. Whether marketplace-facilitated sales also count toward your own threshold varies, so confirm with the Missouri Department of Revenue.
What to do if you've crossed it
- Register with the Missouri Department of Revenue for a sales-tax permit.
- Begin collecting tax on taxable sales to Missouri customers.
- File and remit on the schedule the state assigns.
- Confirm treatment of marketplace sales and any local taxes with a professional.
Not sure where you stand?
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Tools to get compliant
Triggered nexus somewhere? These tools handle registration, collection, filing, and remittance so you don't have to.
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Missouri economic nexus FAQ
What is the economic nexus threshold in Missouri?
Missouri uses a revenue-only economic nexus threshold. You establish nexus once your gross sales into Missouri reach $100,000 during previous 12-month period (measured quarterly). The number of separate transactions does not affect the threshold.
Do remote sellers have to collect Missouri sales tax?
If your sales into Missouri cross the threshold ($100,000) during previous 12-month period (measured quarterly), you generally must register, collect, and remit Missouri sales tax.
Does Missouri count the number of transactions?
No. Missouri measures only revenue ($100,000); the number of transactions does not matter.
When did Missouri's economic nexus rules take effect?
Missouri began enforcing economic nexus on January 1, 2023. Economic nexus stems from the 2018 South Dakota v. Wayfair Supreme Court decision; states phased in their rules afterward. Note: Economic nexus effective January 1, 2023.
What is the sales tax rate in Missouri?
Missouri's statewide base sales-tax rate is 4.225%. Local jurisdictions may add their own tax, so the total rate at a given address is often higher. Once you establish nexus, you collect at the combined state and local rate for the destination.
Do marketplaces like Amazon collect Missouri sales tax?
Yes. Missouri requires marketplace facilitators — platforms such as Amazon, Etsy, eBay, and Walmart — to collect and remit sales tax on sales made through them. Sales you make directly, through your own website or store, still count toward your Missouri economic nexus threshold.
How do I register for a Missouri sales tax permit?
Register with the Missouri Department of Revenue. You will need your business information and the date you first crossed the threshold. After registering, the state will assign a filing frequency based on your sales volume.
Related states
Informational only — not legal or tax advice. Verify with the Missouri department of revenue and a qualified professional.