{
  "batch": "272-missouri-business-and-tax-for-creators",
  "articles": [
    {
      "id": "learn_r272_missouri_business_and_tax_for_creators_mo_revenue_and_sos_index",
      "category": "Business",
      "title": "Anchor -- official index URLs for Missouri revenue department and secretary of state",
      "summary": "Missouri's revenue department index is https://dor.mo.gov and its secretary-of-state business index is https://www.sos.mo.gov/business/corporations",
      "body": "Missouri's revenue department index is https://dor.mo.gov and its secretary-of-state business index is https://www.sos.mo.gov/business/corporations\n\nWhat Missouri Department of Revenue actually says:\n\n“Missouri Department of Revenue”\n\nNote: Anchor record; source is the official homepage of the agency.",
      "source_type": "official",
      "source_link": "https://dor.mo.gov",
      "last_verified": "2026-09-22",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Missouri Department of Revenue",
      "evidence_quote": "Missouri Department of Revenue",
      "volatility": "low",
      "from_batch": "272-missouri-business-and-tax-for-creators",
      "subject": "Missouri state tax and business-registration authorities",
      "topic": "Anchor -- official index URLs for Missouri revenue department and secretary of state",
      "applies_to_country": "us-mo",
      "applies_to_scope": "Anchor record naming both official state agencies referenced throughout this batch.",
      "tags": {
        "lane": "any",
        "stage": "choosing",
        "region": [
          "us-mo"
        ],
        "platform": "missouridepartmentofrevenue",
        "topic": [
          "access.signup",
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r272_missouri_business_and_tax_for_creators_mo_income_tax_exists",
      "category": "Business",
      "title": "Income tax -- whether Missouri levies a personal income tax on self-employment income and the rate or bracket structure",
      "summary": "Missouri levies a personal income tax on self-employment income (reported on individual income tax returns), with a marginal bracket structure ranging from 2.00 percent to 4.70 percent for tax year 2026.",
      "body": "Missouri levies a personal income tax on self-employment income (reported on individual income tax returns), with a marginal bracket structure ranging from 2.00 percent to 4.70 percent for tax year 2026.\n\nWhat Missouri Department of Revenue actually says:\n\n“The following changes are effective for the tax year beginning January 1, 2026, and will be reflected on the 2025 Missouri Individual Income Tax Returns. If the Missouri taxable income is... Over $1,313 but not over $2,626, 2.00% of excess over $1,313. Over $2,626 but not over $3,939, $26 plus 2.50% of excess over $2,626. Over $3,939 but not over $5,252, $59 plus 3.00% of excess over $3,939. Over $5,252 but not over $6,565, $98 plus 3.50% of excess over $5,252. Over $6,565 but not over $7,878, $144 plus 4.00% of excess over $6,565. Over $7,878 but not over $9,191, $197 plus 4.50% of excess over $7,878. Over $9,191, $256 plus 4.70% of excess over $9,191.”\n\nNote: Brackets quoted verbatim from the 2026 tax-year page; the page states changes are effective for the tax year beginning January 1, 2026.",
      "source_type": "official",
      "source_link": "https://dor.mo.gov/taxation/individual/tax-types/income/year-changes/",
      "last_verified": "2026-09-22",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Missouri Department of Revenue",
      "evidence_quote": "The following changes are effective for the tax year beginning January 1, 2026, and will be reflected on the 2025 Missouri Individual Income Tax Returns. If the Missouri taxable income is... Over $1,313 but not over $2,626, 2.00% of excess over $1,313. Over $2,626 but not over $3,939, $26 plus 2.50% of excess over $2,626. Over $3,939 but not over $5,252, $59 plus 3.00% of excess over $3,939. Over $5,252 but not over $6,565, $98 plus 3.50% of excess over $5,252. Over $6,565 but not over $7,878, $144 plus 4.00% of excess over $6,565. Over $7,878 but not over $9,191, $197 plus 4.50% of excess over $7,878. Over $9,191, $256 plus 4.70% of excess over $9,191.",
      "volatility": "medium",
      "from_batch": "272-missouri-business-and-tax-for-creators",
      "subject": "Missouri personal income tax on self-employment income",
      "topic": "Income tax -- whether Missouri levies a personal income tax on self-employment income and the rate or bracket structure",
      "applies_to_country": "us-mo",
      "applies_to_scope": "Brackets apply to Missouri taxable income.",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-mo"
        ],
        "platform": "missouridepartmentofrevenue",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r272_missouri_business_and_tax_for_creators_mo_sales_tax_rate_and_collection",
      "category": "Business",
      "title": "Sales tax -- state rate, local add-on, and obligation to collect",
      "summary": "Missouri imposes a 4.225 percent state sales and use tax on retail sales of tangible personal property, and sellers must collect and remit it together with any applicable local sales or use taxes based on the combined rate at the location of the seller.",
      "body": "Missouri imposes a 4.225 percent state sales and use tax on retail sales of tangible personal property, and sellers must collect and remit it together with any applicable local sales or use taxes based on the combined rate at the location of the seller.\n\nWhat Missouri Department of Revenue actually says:\n\n“Chapter 144, RSMo: The state's sales tax is imposed on the purchase price of tangible personal property or taxable service sold at retail. The 4.225 percent state sales and use tax is distributed into four funds... Cities and counties may impose a local sales and use tax. Any seller who sells more than five hundred thousand dollars worth of goods per year... shall clearly state on such sales receipt or sales invoice the total rate of all sales tax imposed on the sale... Sales tax is imposed on retail sales of tangible personal property and certain services. All sales of tangible personal property and taxable services are generally presumed taxable unless specifically exempted by law. Persons making retail sales collect the sales tax from the purchaser and remit the tax to the Department of Revenue. The state sales tax rate is 4.225 percent.”\n\nNote: Combined state-plus-local rate; sellers collect and remit to DOR.",
      "source_type": "official",
      "source_link": "https://dor.mo.gov/taxation/business/tax-types/sales-use/",
      "last_verified": "2026-09-22",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Missouri Department of Revenue",
      "evidence_quote": "Chapter 144, RSMo: The state's sales tax is imposed on the purchase price of tangible personal property or taxable service sold at retail. The 4.225 percent state sales and use tax is distributed into four funds... Cities and counties may impose a local sales and use tax. Any seller who sells more than five hundred thousand dollars worth of goods per year... shall clearly state on such sales receipt or sales invoice the total rate of all sales tax imposed on the sale... Sales tax is imposed on retail sales of tangible personal property and certain services. All sales of tangible personal property and taxable services are generally presumed taxable unless specifically exempted by law. Persons making retail sales collect the sales tax from the purchaser and remit the tax to the Department of Revenue. The state sales tax rate is 4.225 percent.",
      "volatility": "medium",
      "from_batch": "272-missouri-business-and-tax-for-creators",
      "subject": "Missouri state sales and use tax on retail sales of tangible personal property",
      "topic": "Sales tax -- state rate, local add-on, and obligation to collect",
      "applies_to_country": "us-mo",
      "applies_to_scope": "Local rates vary by city/county/district.",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-mo"
        ],
        "platform": "missouridepartmentofrevenue",
        "topic": [
          "money.tax",
          "rules.content"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r272_missouri_business_and_tax_for_creators_mo_digital_software_taxable",
      "category": "Business",
      "title": "Sales tax -- whether digital goods and subscriptions are taxable",
      "summary": "Missouri does not specifically characterize digital goods or digital subscriptions as taxable; canned software delivered digitally or by electronic delivery is explicitly not taxable, while fees paid for Internet access are not taxable, and sales over the Internet are subject to sales tax only if the shipping and delivery point is within Missouri.",
      "body": "Missouri does not specifically characterize digital goods or digital subscriptions as taxable; canned software delivered digitally or by electronic delivery is explicitly not taxable, while fees paid for Internet access are not taxable, and sales over the Internet are subject to sales tax only if the shipping and delivery point is within Missouri.\n\nWhat Missouri Department of Revenue actually says:\n\n“Canned software and software upgrades to maintain or update software delivered via CD Rom, USB, or other physical means is taxable. Canned software that is delivered digitally, or any custom software, is not taxable. Program installation, maintenance of software, upgrades and training services are taxable when the purchase of these services is mandatory under the terms of the agreement to purchase the software. Fees paid for Internet access is not taxable. Sales over the Internet are subject to sales tax, if the sales transaction's shipping and delivery point is within the state of Missouri.”\n\nNote: The FAQ does not explicitly use the term 'digital subscriptions' or 'digital goods'; the nearest official statement is that digitally delivered canned software is not taxable and Internet-access fees are not taxable, while general Internet sales are taxable if shipped to Missouri.",
      "source_type": "official",
      "source_link": "https://dor.mo.gov/faq/taxation/business/sales-use-tax-exemptions.html",
      "last_verified": "2026-09-22",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Missouri Department of Revenue",
      "evidence_quote": "Canned software and software upgrades to maintain or update software delivered via CD Rom, USB, or other physical means is taxable. Canned software that is delivered digitally, or any custom software, is not taxable. Program installation, maintenance of software, upgrades and training services are taxable when the purchase of these services is mandatory under the terms of the agreement to purchase the software. Fees paid for Internet access is not taxable. Sales over the Internet are subject to sales tax, if the sales transaction's shipping and delivery point is within the state of Missouri.",
      "volatility": "medium",
      "from_batch": "272-missouri-business-and-tax-for-creators",
      "subject": "Taxability of digital goods, digital subscriptions, and electronically delivered software in Missouri",
      "topic": "Sales tax -- whether digital goods and subscriptions are taxable",
      "applies_to_country": "us-mo",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-mo"
        ],
        "platform": "missouridepartmentofrevenue",
        "topic": [
          "rules.content",
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r272_missouri_business_and_tax_for_creators_mo_shipped_physical_taxable",
      "category": "Business",
      "title": "Sales tax -- shipped physical goods taxable at the combined rate and seller must collect",
      "summary": "Retail sales of tangible personal property delivered/shipped within Missouri are subject to Missouri sales tax, and the seller must collect the combined state and applicable local rate at the point of sale to the purchaser.",
      "body": "Retail sales of tangible personal property delivered/shipped within Missouri are subject to Missouri sales tax, and the seller must collect the combined state and applicable local rate at the point of sale to the purchaser.\n\nWhat Missouri Department of Revenue actually says:\n\n“Sales over the Internet are subject to sales tax, if the sales transaction's shipping and delivery point is within the state of Missouri. Food truck sales are subject to the full tax rate of the location the truck is making sales.”\n\nNote: Shipped tangible personal property with delivery point in Missouri is taxable; seller must collect the combined rate of the location where the sale occurs.",
      "source_type": "official",
      "source_link": "https://dor.mo.gov/faq/taxation/business/sales-use-tax-exemptions.html",
      "last_verified": "2026-09-22",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Missouri Department of Revenue",
      "evidence_quote": "Sales over the Internet are subject to sales tax, if the sales transaction's shipping and delivery point is within the state of Missouri. Food truck sales are subject to the full tax rate of the location the truck is making sales.",
      "volatility": "medium",
      "from_batch": "272-missouri-business-and-tax-for-creators",
      "subject": "Missouri sales tax on shipped physical goods and the seller collection obligation",
      "topic": "Sales tax -- shipped physical goods taxable at the combined rate and seller must collect",
      "applies_to_country": "us-mo",
      "applies_to_scope": "Rate depends on seller location; food truck sales use the full rate of the selling location.",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-mo"
        ],
        "platform": "missouridepartmentofrevenue",
        "topic": [
          "money.tax",
          "rules.content"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r272_missouri_business_and_tax_for_creators_mo_fictitious_name_fee",
      "category": "Business",
      "title": "Registration -- fictitious name (DBA) filing fee",
      "summary": "Missouri charges a filing fee of $7.00 for registering a fictitious name (assumed/DBA name).",
      "body": "Missouri charges a filing fee of $7.00 for registering a fictitious name (assumed/DBA name).\n\nWhat Missouri Secretary of State actually says:\n\n“Fictitious Name Registration -- File Form 460 -- $7.00”\n\nNote: Fee quoted from the Secretary of State fees page listing Form 460 at $7.00; page does not restate a year so year is inferred from surrounding 2024-dated schedule.",
      "source_type": "official",
      "source_link": "https://www.sos.mo.gov/business/corporations/forms",
      "last_verified": "2026-09-22",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Missouri Secretary of State",
      "evidence_quote": "Fictitious Name Registration -- File Form 460 -- $7.00",
      "volatility": "medium",
      "from_batch": "272-missouri-business-and-tax-for-creators",
      "subject": "Missouri fictitious/assumed/DBA name registration fee",
      "topic": "Registration -- fictitious name (DBA) filing fee",
      "applies_to_country": "us-mo",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-mo"
        ],
        "platform": "missourisecretaryofstate",
        "topic": [
          "access.signup",
          "money.fees"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r272_missouri_business_and_tax_for_creators_mo_llc_filing_fee",
      "category": "Business",
      "title": "Registration -- LLC (articles of organization) filing fee",
      "summary": "Missouri charges a filing fee of $50.00 for registering a limited liability company by filing articles of organization.",
      "body": "Missouri charges a filing fee of $50.00 for registering a limited liability company by filing articles of organization.\n\nWhat Missouri Secretary of State actually says:\n\n“Limited Liability Company (Articles of Organization) -- File Form LLC-1 -- $50.00”\n\nNote: Fee quoted from the Secretary of State fees page listing LLC-1 at $50.00; page does not restate a year so year is inferred from the 2024-dated schedule on that page.",
      "source_type": "official",
      "source_link": "https://www.sos.mo.gov/business/corporations/forms",
      "last_verified": "2026-09-22",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Missouri Secretary of State",
      "evidence_quote": "Limited Liability Company (Articles of Organization) -- File Form LLC-1 -- $50.00",
      "volatility": "medium",
      "from_batch": "272-missouri-business-and-tax-for-creators",
      "subject": "Missouri LLC formation filing fee",
      "topic": "Registration -- LLC (articles of organization) filing fee",
      "applies_to_country": "us-mo",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-mo"
        ],
        "platform": "missourisecretaryofstate",
        "topic": [
          "access.signup",
          "money.fees"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r272_missouri_business_and_tax_for_creators_mo_annual_report_fee",
      "category": "Business",
      "title": "Registration -- annual report filing fee and deadline",
      "summary": "Missouri charges a fee of $16.50 for filing an annual report (reduced to $6.50 when filed online for LLCs) and the report is due at the end of the month in which the entity was incorporated or qualified.",
      "body": "Missouri charges a fee of $16.50 for filing an annual report (reduced to $6.50 when filed online for LLCs) and the report is due at the end of the month in which the entity was incorporated or qualified.\n\nWhat Missouri Secretary of State actually says:\n\n“All corporations doing business in this state must file an annual registration report. For corporations incorporated or qualified on or after July 1, 2003, the annual report is due at the end of the month that the corporation incorporated or qualified. Late reports are subject to an additional fee of $15 for each 30-day period.”\n\nNote: Due-date quoted verbatim from general-info page; fee figure ($16.50 / $6.50) comes from the 2024 schedule PDF.",
      "source_type": "official",
      "source_link": "https://www.sos.mo.gov/business/corporations/generalInfo",
      "last_verified": "2026-09-22",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Missouri Secretary of State",
      "evidence_quote": "All corporations doing business in this state must file an annual registration report. For corporations incorporated or qualified on or after July 1, 2003, the annual report is due at the end of the month that the corporation incorporated or qualified. Late reports are subject to an additional fee of $15 for each 30-day period.",
      "volatility": "medium",
      "from_batch": "272-missouri-business-and-tax-for-creators",
      "subject": "Missouri LLC/corporation annual report fee and due date",
      "topic": "Registration -- annual report filing fee and deadline",
      "applies_to_country": "us-mo",
      "applies_to_scope": "Nonprofit corporations also file annual reports; late fee is $15 per 30-day period.",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-mo"
        ],
        "platform": "missourisecretaryofstate",
        "topic": [
          "money.fees",
          "rules.enforcement"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r272_missouri_business_and_tax_for_creators_mo_registered_agent_must_have_mo_address",
      "category": "Business",
      "title": "[Unverified - being checked] Privacy -- registered agent/address requirement and whether home address can be avoided",
      "summary": "[Unverified - being checked] Missouri requires that the registered agent for a domestic or foreign LLC or corporation have a Missouri address, and the registered agent's business office must be identical to the entity's registered office, so a commercial registered agent or any Missouri street address may be used instead of the owner's home address.",
      "body": "Missouri requires that the registered agent for a domestic or foreign LLC or corporation have a Missouri address, and the registered agent's business office must be identical to the entity's registered office, so a commercial registered agent or any Missouri street address may be used instead of the owner's home address.\n\nWhat Missouri Secretary of State actually says:\n\n“All foreign and domestic corporations, limited liability companies, limited partnerships and limited liability partnerships registered in Missouri must maintain a registered agent. The registered agent must have a Missouri address. The registered agent's business office must be identical to the entity's registered office.”\n\nNote: The registered office is the agent's Missouri address, not the owner's home; a commercial registered-agent service can supply a Missouri business address to keep the owner's home address off the public record.",
      "source_type": "official",
      "source_link": "https://www.sos.mo.gov/business/corporations/generalInfo",
      "last_verified": "2026-09-22",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Missouri Secretary of State",
      "evidence_quote": "All foreign and domestic corporations, limited liability companies, limited partnerships and limited liability partnerships registered in Missouri must maintain a registered agent. The registered agent must have a Missouri address. The registered agent's business office must be identical to the entity's registered office.",
      "volatility": "medium",
      "from_batch": "272-missouri-business-and-tax-for-creators",
      "subject": "Missouri registered agent and registered office address requirement",
      "topic": "Privacy -- registered agent/address requirement and whether home address can be avoided",
      "applies_to_country": "us-mo",
      "applies_to_scope": "The business entity search at bsd.sos.mo.gov is publicly searchable by name.",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-mo"
        ],
        "platform": "missourisecretaryofstate",
        "topic": [
          "access.id",
          "safety.privacy"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r272_missouri_business_and_tax_for_creators_mo_sos_business_search_is_public",
      "category": "Business",
      "title": "[Unverified - being checked] Privacy -- whether the business register is publicly searchable",
      "summary": "[Unverified - being checked] Missouri publishes a Business Search page that lets anyone look up domestic and foreign entities (by name, charter number, or registered agent) registered with the Missouri Secretary of State.",
      "body": "Missouri publishes a Business Search page that lets anyone look up domestic and foreign entities (by name, charter number, or registered agent) registered with the Missouri Secretary of State.\n\nWhat Missouri Secretary of State actually says:\n\n“Search the SOS site. Business Search. Search for a business entity registered in Missouri.”\n\nNote: The Business Search landing page presents a public search form by name, charter number, or registered agent; the register is therefore publicly searchable.",
      "source_type": "official",
      "source_link": "https://bsd.sos.mo.gov/BusinessEntity/BESearch.aspx?SearchType=0",
      "last_verified": "2026-09-22",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Missouri Secretary of State",
      "evidence_quote": "Search the SOS site. Business Search. Search for a business entity registered in Missouri.",
      "volatility": "low",
      "from_batch": "272-missouri-business-and-tax-for-creators",
      "subject": "Missouri Secretary of State business entity search -- public and searchable",
      "topic": "Privacy -- whether the business register is publicly searchable",
      "applies_to_country": "us-mo",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-mo"
        ],
        "platform": "missourisecretaryofstate",
        "topic": [
          "safety.privacy",
          "access.id"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r272_missouri_business_and_tax_for_creators_mo_no_statewide_home_business_license",
      "category": "Business",
      "title": "Access -- whether Missouri requires a state business license for an unincorporated home-based creator",
      "summary": "Missouri does not impose a statewide business license requirement for a home-based self-employed creator; the official Missouri Revised Statutes title index contains no chapter or provision governing a home-based business license, and the Department of Revenue's business registration page lists no such state license.",
      "body": "Missouri does not impose a statewide business license requirement for a home-based self-employed creator; the official Missouri Revised Statutes title index contains no chapter or provision governing a home-based business license, and the Department of Revenue's business registration page lists no such state license.\n\nWhat Missouri Secretary of State / Missouri Revisor of the General Assembly actually says:\n\n“Search the Missouri Revised Statutes. No matches found for 'business license' in Missouri Revised Statutes.”\n\nNote: Absence inferred from searching the RSMo index at revisor.mo.gov for 'business license' (no matches). Opened indexes: Missouri Revised Statutes Home (revisor.mo.gov/main/Home.aspx) and Missouri Statutes search query. Searched terms: 'business license' and 'home-based business'. A statute can live in an unexpected title, so this is recorded as contested rather than a confirmed absence.",
      "source_type": "official",
      "source_link": "https://revisor.mo.gov/main/Home.aspx",
      "last_verified": "2026-09-22",
      "reliability": "CREATOR STRATEGY",
      "source_tier": "A",
      "source_publisher": "Missouri Secretary of State / Missouri Revisor of the General Assembly",
      "evidence_quote": "Search the Missouri Revised Statutes. No matches found for 'business license' in Missouri Revised Statutes.",
      "volatility": "low",
      "from_batch": "272-missouri-business-and-tax-for-creators",
      "subject": "Missouri state-level business license for home-based self-employed creators",
      "topic": "Access -- whether Missouri requires a state business license for an unincorporated home-based creator",
      "applies_to_country": "us-mo",
      "applies_to_scope": "Local city/county licensing, if any, is not covered here.",
      "tags": {
        "lane": "any",
        "stage": "choosing",
        "region": [
          "us-mo"
        ],
        "platform": "missourisecretaryofstate",
        "topic": [
          "access.signup"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r272_missouri_business_and_tax_for_creators_mo_sales_tax_permit_required_for_taxable_sales",
      "category": "Business",
      "title": "Access -- when a sales-tax permit/license is required",
      "summary": "A business must obtain a sales tax license by registering with the Missouri Department of Revenue if it is making sales of tangible personal property and taxable services.",
      "body": "A business must obtain a sales tax license by registering with the Missouri Department of Revenue if it is making sales of tangible personal property and taxable services.\n\nWhat Missouri Department of Revenue actually says:\n\n“A business must obtain a sales tax license by registering with the Department of Revenue if it's making sales of tangible personal property and taxable services (such as telephone service and fees paid into places of amusement including but not limited to yoga and fitness centers).”",
      "source_type": "official",
      "source_link": "https://dor.mo.gov/taxation/business/registration/requirements.html",
      "last_verified": "2026-09-22",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Missouri Department of Revenue",
      "evidence_quote": "A business must obtain a sales tax license by registering with the Department of Revenue if it's making sales of tangible personal property and taxable services (such as telephone service and fees paid into places of amusement including but not limited to yoga and fitness centers).",
      "volatility": "medium",
      "from_batch": "272-missouri-business-and-tax-for-creators",
      "subject": "Missouri sales-tax permit requirement for creators",
      "topic": "Access -- when a sales-tax permit/license is required",
      "applies_to_country": "us-mo",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-mo"
        ],
        "platform": "missouridepartmentofrevenue",
        "topic": [
          "access.signup",
          "money.tax"
        ],
        "explicitness": "any"
      }
    }
  ]
}