Missouri Statewide Rule
Missouri State Sales Tax on Short-Term Rental Stays
Key Facts
- Statute
- RSMo 144.020.1(6)
- State sales tax rate
- Four percent
- Combined state rate
- 4.225 percent
- Enforcing agency
- Dept. of Revenue
- Transient guest
- 30 days or less
Summary
Missouri applies its state sales tax to charges for short-term rental rooms furnished to transient guests, the same way it taxes hotel and motel rooms. Hosts collect the tax from guests and remit it to the Department of Revenue.
A tax equivalent to four percent on the amount of sales or charges for all rooms, meals and drinks furnished at any hotel, motel, tavern, inn, restaurant, eating house, drugstore, dining car, tourist cabin, tourist camp or other place in which rooms, meals or drinks are regularly served to the public.
Full Breakdown
RSMo 144.020.1(6) imposes a tax "equivalent to four percent" on charges for all rooms furnished at any hotel, motel, tourist cabin, tourist camp, or other place where rooms are regularly served to the public: language that reaches short-term rentals rented for stays of thirty consecutive days or less. The Missouri Department of Revenue administers collection: a host (or the booking platform) obtains a Missouri sales tax license, charges guests the rate, and files returns. Added to the conservation and parks/soils levies, the combined state rate is 4.225 percent, before any local sales or transient guest taxes stack on top.
Violations & Penalties
Failing to register, collect, or remit exposes a host to assessment of the unpaid tax plus statutory interest and penalties by the Department of Revenue, and the state can revoke the sales tax license.
Frequently Asked Questions
Does Missouri charge sales tax on Airbnb and Vrbo stays?
Who counts as a transient guest?
Sources
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