What Is a Missouri Seller’s Permit?
A Missouri seller’s permit is the state’s retail sales license, which authorizes a business to make taxable retail sales in Missouri and collect sales tax when required. Missouri doesn’t use the term “seller’s permit” in its official language. Instead, businesses register with the Missouri Department of Revenue and receive an active sales tax account and a Missouri Tax ID (MOID), along with a retail sales license that is expected to be displayed at the business location.
Because the registration and license serve the same purpose as a “seller’s permit” in other states, many business owners refer to it that way in Missouri.
This difference in terminology can be confusing, especially for business owners familiar with states that use labels like resale license or reseller permit. In Missouri, the function is the same. Once registered, the business is recognized by the state as a retail seller and is expected to comply with Missouri’s sales tax collection and reporting rules.
In Missouri, sales tax can apply to both goods and services. Taxable goods generally include tangible personal property sold at retail, while taxable services are specific services identified under Missouri law that are treated similarly to retail sales. Not every good or service is taxable in Missouri (check Section 144.020 for more information).