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MISSOURI · TAXES

Missouri Taxes

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Missouri statewide rule

Missouri's state sales and use tax rate is 4.225% (Chapter 144, RSMo). It is split among four funds: General Revenue 3.0%, Education 1.0%, Conservation 0.125% and Parks/Soils 0.10%. Sales tax applies to the purchase price of tangible personal property and taxable services sold at retail, and use tax to property stored, used or consumed in Missouri; sales are presumed taxable unless the law specifically exempts them. Cities, counties and certain special districts may add local sales taxes, so the rate you pay is the combined state and local rate at the seller's location. Sellers collect the tax from the buyer and remit it to the Department of Revenue.

§ dor.mo.gov
Verified Nov 10, 2026Reviewed
What the official source says
“The 4.225 percent state sales and use tax is distributed into four funds to finance portions of state government – General Revenue (3.0 percent), Conservation (0.125 percent), Education (1.0 percent), and Parks/Soils (0.10 percent).”

Read on Nov 11, 2026 from dor.mo.gov.

Checked once · Nov 11, 2026

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Every Taxes rule LawLert has for Missouri

Each rule below is the full statewide entry, with the official source it rests on and the date it was last checked.

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Missouri taxes individual income at graduated rates topping out at 4.70%. Under the Department of Revenue's 2026 annual rate table, the first $1,348 of Missouri taxable income is taxed at 0%; each next $1,348 band is taxed at 2.0%, 2.5%, 3.0%, 3.5%, 4.0% and 4.5% in turn; and income over $9,436 is taxed at 4.70%. Missouri taxable income is figured after the standard deduction (the department's 2026 worked example uses $16,100). Employers withholding on supplemental wages may use a flat 4.7% rate.

§ dor.mo.govVerified Nov 10, 2026Reviewed
What the official source says
“4.50% 8,088.01 to 9,436.00 / 4.70% 9,436.01 and over (2026 Missouri Withholding Formula, annual table; 0.00% $0.00 to $1,348.00)”

Read on Nov 11, 2026 from dor.mo.gov.

Checked once · Nov 11, 2026

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Missouri's state motor-fuel tax is 29.5 cents per gallon: a base tax of 17 cents per gallon (RSMo 142.803.1(1)) plus an additional tax added by 2021 S.B. 262 that phased in over five years — 2.5 cents from July 1, 2021, 5 cents from July 1, 2022, 7.5 cents from July 1, 2023, 10 cents from July 1, 2024, and 12.5 cents "on and after July 1, 2025." The statute schedules no further step after July 1, 2025. Compressed natural gas is taxed at 17 cents per gasoline gallon equivalent and liquefied natural gas at 17 cents per diesel gallon equivalent since January 1, 2025. These are state taxes only.

§ revisor.mo.govVerified Nov 10, 2026Reviewed
What the official source says
“from July 1, 2024, to June 30, 2025, ten cents per gallon; and on and after July 1, 2025, twelve and a half cents per gallon.”

Read on Nov 11, 2026 from revisor.mo.gov.

Checked once · Nov 11, 2026

Permitted

Missouri has two annual sales tax holidays, and both waive state and local sales and use tax. BACK-TO-SCHOOL (RSMo 144.049) runs from 12:01 a.m. on the first Friday in August through midnight Sunday — in 2026, August 7–9. Exempt: clothing up to $100 per item; school supplies up to $50 per purchase; computer software up to $350; graphing calculators up to $150; and personal computers or computer peripheral devices up to $1,500. SHOW-ME GREEN (144.526) runs every April 19 (12:01 a.m.) through April 25 (midnight) and exempts new ENERGY STAR certified appliances up to $1,500 per appliance; when buyer and seller are in different time zones, the buyer's time zone sets the window. Layaway purchases qualify only if final payment and delivery happen during the holiday, or the order is accepted during it for delivery upon full payment.

§ revisor.mo.govVerified Nov 10, 2026Reviewed
What the official source says
“there is hereby specifically exempted from state and local sales tax law all retail sales of any article of clothing having a taxable value of one hundred dollars or less, all retail sales of school supplies not to exceed fifty dollars per purchase”

Read on Nov 11, 2026 from revisor.mo.gov.

Checked once · Nov 11, 2026

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Missouri property tax is assessed and collected locally. Your county assessor determines market value — for real property as of January 1 of each odd-numbered year, for personal property every January 1 (vehicles by the October NADA guide). The assessor then applies a percentage set by the property's classification to get assessed value: residential real property is assessed at 19% of true value (RSMo 137.115), and other classes carry their own percentages. Local taxing districts (county, schools, cities and others) then apply their levies to the assessed value, so rates and bills vary by county and district. The Missouri State Tax Commission hears property tax appeals and explains paying under protest.

§ stc.mo.govVerified Nov 10, 2026Reviewed
What the official source says
“Once market value has been determined, the assessor calculates a percentage of that value to arrive at the assessed value. The percentage is based on the classification, determined by the type of property or how it is used.”

Read on Nov 11, 2026 from stc.mo.gov.

Checked once · Nov 11, 2026

Conditional

Groceries taxed at a reduced 1.225% state rate (plus local); repeal bills are pending.

§ dor.mo.govVerified Aug 27, 2026Reviewed
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