Missouri Amazon Sales Tax
Missouri enforces marketplace facilitator law since January 2023 — the last state in the nation to adopt economic nexus. Amazon collects Missouri state and local sales tax on every order.
Overview
Missouri's marketplace facilitator law took effect January 1, 2023, making Missouri the final state with a statewide sales tax to enact economic nexus and marketplace facilitator legislation. The state base rate is 4.225%, but local cities, counties, and special taxing districts can add substantial amounts, pushing the combined rate as high as roughly 11.988% in the highest-tax jurisdictions. Amazon collects and remits the correct combined rate automatically on orders shipped to Missouri addresses.
The rate a Missouri buyer pays varies widely by delivery location because of the heavy local layering on top of the 4.225% state base. Missouri's late adoption (the law followed the 2018 Wayfair decision by more than four years) means marketplace collection only began in 2023; before that, many remote sales went untaxed. Missouri is not a flagship Amazon fulfillment-center state for nexus purposes, so the marketplace facilitator statute is what establishes Amazon's collection duty for third-party sellers.
For FBA sellers, Amazon now handles Missouri sales tax collection and remittance, so Amazon-only sellers have no separate registration obligation for those marketplace sales. Sellers with direct or other channels should track the economic nexus threshold and consult a tax professional for any edge cases.
What FBA sellers still need to know
No registration for ongoing Amazon-only sales. Direct/non-Amazon sellers exceeding $100,000 in cumulative gross receipts into Missouri over a 12-month period must register and remit.
This content is educational and not legal or tax advice. Sales tax law changes frequently and is jurisdiction-specific. Always verify with a qualified tax professional and the state revenue department before making compliance decisions.
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