Missouri Contractor Sales Tax 2026

Missouri sales tax for contractors 2026. Labor taxable? Materials? Real rules from state revenue department.

Missouri sales tax rate for contractors

  • Combined rate: 4.225% + local (~8.4% combined avg)
  • Construction labor taxable: NO - real property labor is exempt
  • Tax authority: Missouri Department of Revenue

How Missouri treats contractor labor

Real property labor exempt. Contractor pays sales tax on materials at purchase.

Missouri-specific rules

Original contractor must give written notice to owner about lien rights at contract signing. Local sales tax varies widely city to city.

Missouri mechanics lien rights

Beyond sales tax, Missouri contractor billing must respect the mechanics lien deadline of 6 months from last work (4 months for laborers). Preliminary notice: 10-day notice of intent to file lien required.

Missouri contractor licensing

No statewide GC license; municipal (KC, St. Louis, Springfield) require local license. Board: https://pr.mo.gov.

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Missouri contractor resources by trade