Missouri sales tax codes and rates
Missouri's state sales tax rate is 4.225%; county and city rates come on top and are not included. A Nefin company that sells into Missouri gets 2 sales codes, each named after the line of the Form 53-1 / 53-C it fills, so the return's figures add up as you invoice. Purchases you owe use tax on go under MO-53C-1, and Nefin works out the use tax due.
Missouri codes from the Form 53-1 / 53-C
Each code is “MO-” plus the line it fills on the Form 53-1 / 53-C. Rates are the state rate only; add local rates in Settings, VAT rates, where you collect them.
| Code | What it covers | Rate |
|---|---|---|
| MO-1-TS | MO taxable sales 4.23% (4.225% rounded) state (Form 53-1 Line 1, Taxable Sales) | 4.23% |
| MO-1-ADJ | MO exempt/nontaxable sales (Form 53-1 Line 1, minus Adjustments) | 0% |
| Code | What it covers | Rate |
|---|---|---|
| MO-53C-1 | MO consumer use tax purchases (Form 53-C Line 1) | 0% |
Missouri in the tax books
Nefin’s sales tax book has one row per invoice and one column per Form 53-1 / 53-C line; these are the Missouri columns and the totals worked out from them.
Sales Tax Book
Missouri - Form 53-1 / 53-C
- [MO-1-TS]Taxable sales (Line 1)
- [MO-1-ADJ]Adjustments, exempt or nontaxable (Line 1)
Totals Nefin calculates
- [MO-1-GR] Gross receipts (Line 1)Sum of the net amounts in [MO-1-TS] + [MO-1-ADJ]
- [MO-1-TAX] Amount of tax, state 4.225% portion (Line 1, local excluded)Net amount × 4.225%, from [MO-1-TS]
Use Tax Book
Missouri - Form 53-1 / 53-C
- [MO-53C-1]Amount of taxable purchases (53-C Line 1)
Totals Nefin calculates
- [MO-53C-1-TAX] Use tax, state 4.225% portion (53-C Line 1, local excluded)Net amount × 4.225%, from [MO-53C-1]
Frequently asked questions
What is the Missouri sales tax rate?
The state rate is 4.225%. Counties, cities and districts may add local rates, which vary by address and are not part of these codes.
Which Missouri sales tax codes does Nefin set up?
2 sales codes from the Form 53-1 / 53-C, for example MO-1-TS (MO taxable sales 4.23% (4.225% rounded) state (Form 53-1 Line 1, Taxable Sales)), MO-1-ADJ (MO exempt/nontaxable sales (Form 53-1 Line 1, minus Adjustments)).
How does Nefin handle Missouri use tax?
Book a purchase on which the vendor charged no Missouri tax under MO-53C-1 (MO consumer use tax purchases (Form 53-C Line 1)). The bill stays at the price you paid, and the use tax book works out the tax you owe at 4.225%.
Are these Missouri codes official?
They are a starting point. Each code follows a line of the Form 53-1 / 53-C, but check them against your return before you file, and edit them in Settings, VAT rates.