When Is Sales Tax Due in Missouri? Filing Deadlines

Businesses engaged in selling tangible personal property and certain services in Missouri must collect sales tax from customers and then remit it to the Missouri Department of Revenue. Understanding remittance timing is crucial for compliance.

Determining Your Filing Frequency

The Missouri Department of Revenue assigns a specific sales tax filing frequency to each business upon registration, based on its sales tax liability. This dictates how often a business must file returns and make payments. Businesses with higher sales tax collections are required to file more frequently.

Businesses collecting $500 or more in sales tax per month are monthly filers. For those with a monthly sales tax liability between $200 and $500, quarterly filing is required. Smaller businesses, collecting less than $200 in sales tax per month, are assigned an annual filing frequency. The Department of Revenue periodically reviews these thresholds and may adjust a business’s filing frequency if its tax liability changes.

Key Filing Deadlines

Sales tax returns in Missouri are due on specific dates, which vary depending on the assigned filing frequency. For monthly filers, returns are generally due by the 20th day of the month following the collection period. For months that conclude a calendar quarter (March, June, September, and December), both monthly and quarterly returns are due by the last day of that month.

Quarterly filers must submit their returns by the last day of the month following the end of the quarter. Annual filers have a single deadline, with their return due by January 31 of the subsequent year. If a sales tax due date falls on a Saturday, Sunday, or a state holiday, the deadline is automatically extended to the next business day.

Methods for Filing and Paying

Businesses in Missouri have methods for submitting sales tax returns and remitting collected taxes. The Missouri Department of Revenue encourages and sometimes requires electronic filing for sales tax. The MyTax Missouri online portal is the primary platform for this purpose, allowing businesses to file returns and make payments securely.

To file online, businesses log into their MyTax Missouri account, select the tax type and filing period, and enter sales data. The system then calculates the tax due, and payments can be made directly through the portal using various electronic options. While online filing is mandatory for monthly and quarterly filers, annual filers may still have the option to submit paper returns. Those who choose to mail returns and payments must use the correct mailing address for timely processing.

Understanding Penalties and Interest

Failure to meet Missouri sales tax filing and payment deadlines can result in penalties and interest from the Department of Revenue. A penalty for late filing is typically 5% of the tax due for each month or fraction thereof that the return is late, up to a maximum of 25%. This penalty applies even if no tax is owed but a return is not filed.

Separately, a penalty for late payment applies if a return is filed on time but the tax is not paid by the due date, often assessed at 5% of the unpaid tax. In addition to penalties, interest accrues on any unpaid sales tax, calculated annually. It is typically around 4% per year, applied to the original amount of tax due.