How Much Is Sales Tax on Food in Missouri?

Sales tax in Missouri applies to the retail sale of tangible personal property and certain services. This tax generates revenue for state government operations, including general revenue, conservation, education, and parks/soils funds. Businesses making retail sales are responsible for collecting this tax from customers and remitting it to the Missouri Department of Revenue. The sales tax calculation is based on the purchase price of the taxable item or service.

State Sales Tax on Food

Missouri imposes a statewide sales tax on food, but at a reduced rate compared to its general sales tax. The standard state sales tax rate on most goods and services is 4.225%. However, food items typically purchased for home consumption are subject to a lower state sales tax rate of 1.225%. This reduced rate, established under Section 144.014, RSMo, represents a 3% reduction from the general state sales tax.

This reduced state rate applies to various food products. It covers food items intended for consumption at home, as well as seeds and plants used to grow food for personal use. The reduced rate also includes food items sold refrigerated or at room temperature.

Local Sales Taxes on Food

Beyond the state sales tax, local jurisdictions in Missouri can impose their own sales taxes on food purchases. These local taxes, which include county, city, and special district rates, are added on top of the state sales tax. The combined state and local sales tax rates can vary significantly across different locations within the state.

For example, while the state food sales tax is 1.225%, a local sales tax of 2% in a particular county would result in a combined 3.225% sales tax on groceries in that area. Combined sales tax rates in Missouri currently range from the state’s base rate of 4.225% up to approximately 10.1%.

Exemptions and Specific Rules

Certain food purchases in Missouri are exempt from sales tax, or are taxed differently, based on specific rules. Food items purchased with SNAP benefits or benefits from the Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) are generally exempt from sales tax.

Prepared food, such as meals from restaurants, fast-food establishments, delicatessens, or cafes, is typically taxed at the full combined state and local sales tax rate, rather than the reduced food rate. For instance, a grocery store might charge the reduced rate on packaged cold items but the full rate on hot, prepared deli items. However, if a convenience store sells both cold sandwiches and hot dogs, the cold items would be subject to the reduced rate, while the hot items would be subject to the regular sales tax rate.