Sales by Farmers at Farmers Markets

Complete the Business Tax Registration Application (Form 2643) and submit it to:

Business Tax Registration
PO Box 357
Jefferson City, MO 65105-0357

You may also register online using Online Business Registration. Taxpayers registering to collect and remit sales tax must post a bond equal to three times their anticipated monthly liability. If the estimated liability is less than $500, the bond amount is $25. A registration form (Form 2643) must be submitted for each location that will transact sales.

Yes, processed foods and fresh farm grown products are all subject to the state sales tax for food of 1.225 percent. These foods are also subject to any applicable local sales tax.

If you file monthly, returns are due on the 20th of the following month except for March, June, September, and December, which are due the last day of the following month. If you file quarterly, returns are due the last day of the month following the end of the quarter (April, July, October, and January). Do not include the tax collected in your gross receipts when determining the proper amount of tax to remit to the department. Learn more about reporting sales tax by reviewing our Sales Tax Detailed Instructions and Information (Form 4789) or call 573-751-5860.

You may be exempt from collecting and remitting sales tax if the jams, jellies and baked goods are made with farm products from your farm that you processed. You may access the Industry Specific Tax Matrices on our website for assistance in determining the taxability.

No, SB727 creates a sales and use tax exemption for farm products sold at farmer's markets. The exemption does not apply to farm products sold by person or entity with estimated total annual sales of $25,000 or more from participating in farmers' markets.