Sales by Farmers at Farmers Markets

How do I register with the department to collect and remit sales tax?

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. A registration form (Form 2643) must be submitted for each location that will transact sales.

Are processed foods and fresh foods subject to the same sales tax?

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.

When do I need to file my returns?

Please refer to the Tax Calendar, as well as “What are the due dates for filing my returns?” in the Sales Tax Filing FAQ. Learn more about reporting sales tax by reviewing our Sales Tax Detailed Instructions and Information (Form 4789) or call 573-751-5860.

Do I have to pay local sales tax on the sale of jams, jellies, or baked goods that I process on my farm?

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.

Are my sales made at farmer's markets taxable?

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.

If you still have questions, please check out other Business Tax FAQs.