Missouri Sales Tax Payment and Reporting Rules

Reporting period:

• Generally: Quarterly, by last day of the month following end of quarter.
• Other: Monthly (due by 20th day of the succeeding month), if tax for first or second month of a quarter is over $250; annually (due by January 31 after the close of the tax year), if quarterly tax is $45 or less.
• Administration:
  Department of Revenue
  Division of Taxation and Collection
  P.O. Box 3380
  Jefferson City, MO 65105-3380
  Phone: 573-751-2836