Key figures
Missouri payables
2026, with sources
Missouri’s own 1099 rule
Missouri asks for a copy of any federal Form 1099 reporting Missouri-source payments of $1,200 or more, due by February 28. That is a higher threshold than the federal 1099-NEC, so a small contractor bill may need a federal form and no Missouri one.
The Department’s 1099 filing guidelines state Missouri was not a Combined Federal/State Filing participant for tax year 2025 and that separate filing is required. Missouri has no general nonresident contractor withholding regime.
Use tax and vendor checks
Tangible goods bought tax-free from out-of-state sellers owe Missouri use tax at 4.225% plus any local use tax, reported by the purchaser. A purchaser does not have to file a use tax return until its untaxed purchases pass $2,000 in a calendar year; the Department treats that as a filing threshold, not an exemption, so once crossed the tax is due on the whole amount. Uncashed vendor checks become unclaimed property, reported to the State Treasurer each November after five years of dormancy.
Deadlines
- Feb 281099s with Missouri-source payments of $1,200 or moreForm 1099 (Missouri copy)
The federal baseline
This page covers what Missouri adds. The federal rules underneath it apply here too.
Common questions
Do I file 1099-NEC forms with Missouri?
Yes, if the 1099 payments were from a Missouri source and totaled $1,200 or more. The Department’s 1099 guidelines say Missouri was not part of the IRS Combined Federal/State Filing program for tax year 2025, so the federal filing does not reach Missouri on its own.
Do we owe Missouri use tax on software we buy?
Missouri does not tax SaaS or electronically delivered software in most cases, so most software subscriptions carry no use tax. Hardware and other tangible goods bought from an out-of-state seller that did not charge Missouri tax do, and the company reports the state and local use tax itself.
Payables next door
- IAIowa payablesIowa wants 1099s only when they show Iowa withholding, filed electronically by February 15. Business SaaS purchases are generally exempt; computers are not.
- ILIllinois payablesIllinois asks for 1099s only where Illinois tax was withheld but wants contractors on the new-hire report, and Chicago taxes the cloud software your Chicago staff use.
- KYKentucky payablesKentucky asks for 1099s only when Kentucky tax was withheld; on the payables side, the issue is a flat 6% use tax that reaches SaaS subscriptions bought from vendors that do not collect.
- TNTennessee payablesTennessee has no state 1099 filing and no contractor withholding; the payables issue is use tax, which reaches the SaaS tools a startup buys because remotely accessed software is taxable here.
- ARArkansas payablesArkansas wants state copies of 1099s with the ARW-3 by January 31. Use tax at 6.5% plus local reaches hardware and specified digital products, not hosted SaaS.
- OKOklahoma payablesOklahoma classifies workers with a common-law control test, and use tax reaches tangible goods bought without Oklahoma tax rather than most SaaS.
- KSKansas payablesKansas wants a copy of every 1099 by January 31, through CF/SF unless Kansas tax was withheld. Use tax reaches hardware and installed software, not most SaaS.
- NENebraska payablesNebraska takes 1099s only when Nebraska tax was withheld. Use tax reaches downloaded software and hardware, not access-only SaaS.
More of the Missouri guide
- AccountingAccounting and state tax in MissouriCorporate tax, conformity to federal rules, apportionment and what it does to your books
- ReceivablesReceivables and sales tax in MissouriSales tax registration, economic nexus, whether SaaS is taxable, and collecting from customers
- PayrollPayroll taxes and employer rules in MissouriWithholding, unemployment insurance, paid leave, minimum wage and the rules on paydays
- ComplianceCompliance and filings in MissouriRegistering to do business, annual reports, franchise tax and the filing calendar
- AdvisoryAdvisory: credits and decisions in MissouriCredits, incentives and the decisions that are cheaper to get right the first time
Sources
Checked against each agency’s own page on . Rates and thresholds change, usually on January 1.
General information for US companies, not tax, legal or accounting advice for yours. Rules and thresholds change; confirm the specifics with a CPA or the agency before you act on them.