Key figures
Missouri receivables
2026, with sources
A dollar-only threshold, from 2023
Missouri was the last sales-tax state to adopt economic nexus. Since January 1, 2023 a remote seller must collect vendor’s use tax once its gross receipts from taxable sales into Missouri exceed $100,000. There is no transaction-count test. Sales tax nexus here only matters if what you sell is taxable, which for a pure SaaS company it is not: the Department’s regulation puts software as a service outside the tax.
State rate, local add-ons
The state rate is 4.225%, and cities, counties and special districts add their own sales and use taxes, which the Department administers and collects with the state return. Where a locality has no local use tax, a remote seller collects only the 4.225% state portion.
Filing frequency is set by the state tax due: monthly at $500 or more a month, quarterly below that, and annually under $200 a quarter. Monthly and quarterly returns are due the last day of the month after the period, annual returns by January 31.
Customer credits and refunds left unclaimed become unclaimed property, reported to the State Treasurer each November.
Deadlines
- Last day of the following monthSales tax return, monthly ($500 or more of state tax a month)Form 53-1
- Last day of the month after the quarterSales tax return, quarterly (under $500 a month)Form 53-1
- Jan 31Sales tax return, annual (under $200 a quarter)Form 53-1
The federal baseline
This page covers what Missouri adds. The federal rules underneath it apply here too.
Common questions
Do I charge Missouri sales tax on SaaS?
No. The Department’s software regulation, 12 CSR 10-109.050, says the sale of software as a service is not subject to tax, and its letter rulings apply that to out-of-state SaaS vendors with Missouri customers. Canned software delivered on a tangible medium is taxable, while the same software downloaded is not. A company that also sells hardware or ships physical goods into Missouri needs to look again.
When does an out-of-state seller have to collect in Missouri?
Missouri counts only gross receipts from taxable sales of goods delivered into the state, and only dollars — there is no 200-transaction test. After each calendar quarter a seller looks back over the trailing 12 months; once taxable sales into Missouri pass $100,000, it must register and start collecting no more than three months after that quarter closes, and keep collecting for at least 12 months.
Receivables next door
- IAIowa receivablesIowa taxes SaaS but exempts it for commercial enterprises, so B2B sellers collect certificates rather than tax. Nexus is $100,000 of all Iowa revenue, exempt sales included.
- ILIllinois receivablesIllinois doesn’t tax remotely accessed SaaS, but Chicago charges 15% on it; state nexus is now $100,000 of Illinois sales with no transaction count.
- KYKentucky receivablesKentucky charges a flat 6% with no local sales tax, taxes SaaS as a prewritten computer software access service, and since August 1, 2026 requires remote sellers to register on $100,000 of gross receipts alone.
- TNTennessee receivablesTennessee charges 7% plus local tax, taxes remotely accessed software, and requires remote sellers to register once retail sales into the state exceed $100,000 over 12 months.
- ARArkansas receivablesArkansas nexus is $100,000 or 200 taxable transactions. It taxes digital goods but generally not SaaS, at 6.5% state plus city and county tax.
- OKOklahoma receivablesOklahoma’s nexus threshold counts only taxable sales — $100,000 — and SaaS is generally not taxable. The state rate is 4.5% plus county and city tax.
- KSKansas receivablesKansas’s nexus threshold is $100,000 of all sales to Kansas customers, exempt ones included. Remotely accessed SaaS is generally not taxable; the state rate is 6.5% plus local.
- NENebraska receivablesNebraska keeps both tests — $100,000 or 200 transactions — and generally leaves access-only SaaS untaxed. The state rate is 5.5% plus up to 2% local.
Founder guides on this
- Sales taxSales tax nexus for startups: when you owe tax in a stateSince Wayfair, selling into a state can create a sales tax obligation. How economic nexus works, why SaaS is taxable in some states and when to register.
- RevenueDeferred revenue for SaaS startups, explainedAn annual prepayment is cash today and revenue over a year. How deferred revenue works under ASC 606, why it’s a liability, and the schedule behind it.
More of the Missouri guide
- AccountingAccounting and state tax in MissouriCorporate tax, conformity to federal rules, apportionment and what it does to your books
- PayablesPayables and contractors in MissouriPaying vendors and contractors: 1099 filing, use tax, contractor tests and withholding
- 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.
- Missouri Department of Revenue — Remote Seller and Marketplace Facilitator FAQs
- Revised Statutes of Missouri — Section 144.605 (vendor’s use tax, economic nexus)
- Missouri Department of Revenue — Maintain Sales/Use Tax (filing frequency)
- Missouri Department of Revenue — Letter Ruling LR 8250 (software as a service, 12 CSR 10-109.050)
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.