Missouri Sales Tax Registration

In Missouri it is called the Retail Sales License. The Missouri Department of Revenue issues it.

Who has to register in Missouri, how to apply, what it costs, how long it takes, and what you file once you have it.

Missouri sales tax registration at a glance

What it is called: Retail Sales License; Full name: Retail Sales License (Missouri Tax I.D. Number); out-of-state sellers register for vendor's use tax. Number issued: Missouri Tax I.D. Number (8 digits).
Who issues it: Missouri Department of Revenue; Apply online through Online Business Registration; MyTax Missouri Portal for filing. Paper form: Form 2643.
State fee: No state fee; No cost. The retail sales license is issued at no cost to the licensee. Since Aug. 28, 2018, no bond is required for sales or vendor's use tax unless the business is delinquent.
Processing time: 10 business days; DOR asks applicants to allow 10 business days to process a retail sales tax application (15 calendar days for other tax types); the statute requires the license within ten working days of a properly completed application. The Tax I.D. Number arrives by mail.
Remote seller threshold: $100,000 in sales; Measurement period: preceding 12 months, tested at the end of each calendar quarter. In effect since January 1, 2023.
Filing frequency: Quarter-monthly, monthly, quarterly or annual by state tax collected; State tax of $500 or more a month: monthly. $500 or less a month: quarterly. Less than $200 a quarter: annual. Local tax is not counted. Large filers make quarter-monthly payments and must file electronically. DOR reviews frequencies every year. Businesses reporting from three or more locations must e-file.
State rate: 4.225%; Cities, counties and special districts (such as fire districts and transportation development districts) add local sales taxes, which change quarterly; DOR publishes a rate lookup. Food is taxed at a reduced state rate.

How to register in Missouri

Where to apply: Apply online with the Missouri Department of Revenue. Online Business Registration; MyTax Missouri Portal for filing
Application form: Form 2643, Missouri Tax Registration Application. Form 2643 (PDF)
What you need: FEIN or SSN; Secretary of State charter number for entities. Past-due Missouri taxes must be paid before a license is issued. Buyers of an existing business should get a Certificate of No Tax Due from the seller.
What the application covers: Sales tax, vendor's use tax, consumer's use tax, employer withholding tax, corporate income tax, tire and lead-acid battery fees and 911 fees.
How long it takes: DOR asks applicants to allow 10 business days to process a retail sales tax application (15 calendar days for other tax types); the statute requires the license within ten working days of a properly completed application. The Tax I.D. Number arrives by mail.
What it costs: No cost. The retail sales license is issued at no cost to the licensee. Since Aug. 28, 2018, no bond is required for sales or vendor's use tax unless the business is delinquent.
Renewal: The license is valid until revoked by the Director or surrendered when sales stop.

After you register

How often you file: Quarter-monthly, monthly, quarterly or annual by state tax collected. State tax of $500 or more a month: monthly. $500 or less a month: quarterly. Less than $200 a quarter: annual. Local tax is not counted. Large filers make quarter-monthly payments and must file electronically. DOR reviews frequencies every year. Businesses reporting from three or more locations must e-file.
Due date: Last day of the month after the period (annual returns due January 31).
Periods with no sales: You still file a return for every period, even with no sales.
Prepayments: Quarter-monthly payments for the largest filers (RSMo 144.081).
Rates and sourcing: The state rate is 4.225%. Cities, counties and special districts (such as fire districts and transportation development districts) add local sales taxes, which change quarterly; DOR publishes a rate lookup. Food is taxed at a reduced state rate. Sourcing: origin for in-state sellers. The combined rate at the seller's location.
Late returns: Additions to tax: 5% of tax due if a return is filed but paid late; 5% per month if no return is filed, up to 25%. Interest also applies, and the 2% timely payment allowance is lost.

Missouri rules in plain English

In Missouri, the permit is a Retail Sales License, tied to your Missouri Tax I.D. Number. The Missouri Department of Revenue (DOR) issues it. You apply online through Online Business Registration or by mailing Form 2643, the Missouri Tax Registration Application. The license is free, and most businesses no longer post a bond. DOR asks you to allow 10 business days for processing, and the number comes by mail. The license does not expire. Get it before your first sale. Selling without one can cost up to $500 for the first day and $100 a day after. Your local city or county business license also requires it. Filing frequency depends on the state tax you collect. $500 or more a month files monthly, less files quarterly, and under $200 a quarter files annually. Returns are due on the last day of the month after the period. The state rate is 4.225%, plus city, county and district taxes based on your location. Remote sellers must register once taxable Missouri sales pass $100,000 in 12 months. The mistake to avoid: skipping zero returns. Every license holder must file each period, even with no sales.

Sources: Missouri Department of Revenue · Online Business Registration; MyTax Missouri Portal for filing · Form 2643 (PDF)

More Missouri facts

Since Jan. 1, 2023, remote sellers and marketplace facilitators must collect Missouri vendor's use tax once taxable Missouri sales exceed $100,000 in the prior 12 months, checked each quarter. Source
Missouri dropped its sales tax bond requirement on Aug. 28, 2018; DOR may still require a bond from delinquent businesses. Source
Sellers who file and pay on time keep a 2% timely payment allowance. Source
A Missouri retail sales license is a prerequisite for any city or county occupation license for a retail business. Source
On July 22, 2025, the Missouri Supreme Court limited county add-on taxes on adult-use marijuana to unincorporated areas. Source

We register you in Missouri

Answer a few questions about your business. We prepare your Missouri Retail Sales License application, file it with the Department of Revenue (DOR), and send you the number. $199 per state. Any state fee is separate.

Start my Missouri registration

Missouri sales tax registration FAQ

Do I need to register for Missouri sales tax?

Anyone making retail sales of tangible personal property or taxable services (such as telephone, room rental, fitness clubs and movie theaters) in Missouri must hold a retail sales license before selling; 100% wholesalers do not. Sellers with no physical presence must register after $100,000 in sales in Missouri (measurement period: preceding 12 months, tested at the end of each calendar quarter).

How long does it take to get a Missouri Retail Sales License?

DOR asks applicants to allow 10 business days to process a retail sales tax application (15 calendar days for other tax types); the statute requires the license within ten working days of a properly completed application. The Tax I.D. Number arrives by mail. Source: RSMo 144.083.1.

What does a Missouri Retail Sales License cost?

No cost. The retail sales license is issued at no cost to the licensee. Since Aug. 28, 2018, no bond is required for sales or vendor's use tax unless the business is delinquent. Source: RSMo 144.083.1. Our fee to prepare and file the application is $199.

When do I file Missouri sales tax returns?

Filing frequency: quarter-monthly, monthly, quarterly or annual by state tax collected. State tax of $500 or more a month: monthly. $500 or less a month: quarterly. Less than $200 a quarter: annual. Local tax is not counted. Large filers make quarter-monthly payments and must file electronically. DOR reviews frequencies every year. Businesses reporting from three or more locations must e-file. Due date: last day of the month after the period (annual returns due January 31). File a return every period, even with no sales.

Do I need to register in Missouri as a remote seller?

Sellers with no physical presence must register after $100,000 in sales in Missouri (measurement period: preceding 12 months, tested at the end of each calendar quarter). A marketplace facilitator whose taxable Missouri sales, including facilitated sales, exceed $100,000 must register and collect vendor's use tax on facilitated sales; marketplace-only sellers need not register (DOR Remote Seller and Marketplace Facilitator FAQs). Source: RSMo 144.605 and 144.752 (2021 SB 153).

What happens if I sell in Missouri without a Missouri Retail Sales License?

Selling without a valid retail sales license: an administrative penalty of up to $500 for the first day and $100 a day after, up to $10,000, on top of other penalties. The penalty does not apply for the first 20 days to a business opening in Missouri for the first time. Source: RSMo 144.118.

Nearby states

This page summarizes Missouri sales tax registration rules for general information and is not tax advice. Confirm current requirements with the Missouri Department of Revenue or your tax adviser. State rules last checked October 2, 2026.