Missouri Sales Tax Guide for SaaS and E-Commerce Businesses 2025
Missouri imposes a 4.225% statewide sales tax on tangible personal property. Cities, counties, and districts may add local tax. Under current guidance, many online subscription services delivered as interactive computer services are not taxed. See Missouri DOR letter ruling LR 8248.
This guide explains how SaaS companies and e-commerce sellers are taxed in Missouri, including nexus rules, marketplace facilitator obligations, filing rules, and exemptions.
Last updated: October 2025
Quick Reference: Missouri Sales and Use Tax 2025
| Topic | Details |
|---|---|
| Statewide sales tax rate | 4.225% (Missouri DOR sales and use tax) |
| Local rates | 0.5% - 8.013% |
| Economic nexus threshold | $100,000 in gross receipts from sales of tangible personal property delivered into Missouri in the prior 12 months (Remote seller and marketplace FAQ) |
| Is SaaS taxable? | No for interactive subscription services per ruling LR 8248 (LR 8248) |
| Filing due date | returns generally due the 20th of the month following the reporting period (Sales tax filing FAQ) |
| Registration and filing | MyTax Missouri portal (MyTax Missouri) |
| Tax agency | Missouri Department of Revenue |
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SaaS and Digital Products in Missouri
Missouri does not tax many interactive subscription services delivered over the internet. In LR 8248, the department concluded that certain digital music and signature subscription services were not subject to sales tax as interactive computer services.
Key points
- Not taxable: interactive subscription services delivered over the internet (see LR 8248)
- Taxable: tangible personal property, including software on physical media
- Exemptions: review Missouri exemption categories as applicable (Exemptions)
- Bundled transactions: if taxable tangible software is bundled with exempt services, tax can depend on how charges are stated
E-Commerce and Tangible Goods in Missouri
| Category | Taxable? | Notes |
|---|---|---|
| Tangible goods | Yes | tangible personal property is taxable unless exempt |
| SaaS and interactive subscriptions | Generally no | not taxed under LR 8248 for interactive services |
| Software on physical media | Yes | treated as tangible personal property |
| Custom software | Generally no | when delivered as a service without transfer of tangible property, review exemptions |
| Digital goods | Varies | interactive services not taxed per LR 8248; confirm facts and delivery method |
Economic Nexus and Remote Seller Rules
Remote sellers must register and collect Missouri use tax if, in the prior 12 months, their gross receipts from sales of tangible personal property delivered into Missouri are $100,000 or more. Marketplace facilitators have similar obligations. See Missouri’s remote seller and marketplace facilitator FAQ.
Source: Remote seller and marketplace FAQ
Marketplace Facilitator Rules
Marketplace facilitators that meet the $100,000 threshold must collect and remit on facilitated sales delivered into Missouri. Keep documentation from facilitators that shows tax is collected.
Source: Remote seller and marketplace FAQ
Filing and Due Dates
- file returns through MyTax Missouri
- filing frequency is assigned by DOR
- returns are generally due by the 20th of the month after the reporting period
- file a zero return if registered and no tax due
Sources:
Penalties and Compliance Notes
- Late filing and late payment can result in penalties and interest
- Keep invoices, contracts, and exemption documentation
- Separate charges for any taxable tangible software from exempt interactive services
FAQs: Missouri Sales Tax for SaaS and E-Commerce
Is SaaS taxable in Missouri?
Generally no for interactive subscription services. See LR 8248.
Is software on a disk taxable?
Yes. Software on physical media is tangible personal property.
What is Missouri’s economic nexus threshold?
$100,000 in gross receipts from sales of tangible personal property delivered into Missouri in the prior 12 months. See remote seller and marketplace FAQ.
Do marketplace facilitators have to collect?
Yes if they meet the threshold. See remote seller and marketplace FAQ.
Where do I file?
Use MyTax Missouri and see the sales tax filing FAQ.
Official Missouri Resources
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