Sales tax · Missouri

Missouri Sales Tax for Contractors (2026): Who Pays on a Home Remodel

Whether a Missouri contractor charges sales tax on a home remodel, who pays on materials, and three jobs worked at 4.225%.

Short answer: You pay tax on materials and charge none, unless the contract passes title to materials before they're installed. The 2026 rate is 4.225% plus local.

Not tax advice. General information from each state's revenue department, checked Oct 29, 2026. Rates shown are the state rate; city and county tax is extra where it applies. The facts of your job and contract can change the answer; for a specific job, ask a tax professional in your state.

The rule in Missouri

Rule

Materials only

You pay tax on materials and charge none, unless the contract passes title to materials before they're installed.

2026 rate

4.225%

4.225% plus local

Contract type

Itemizing or time and materials

Title timing decides, not the invoice.

Customer form

None

Source: 12 CSR 10-112.010 (Missouri rule)

“the final user and consumer of the materials and supplies”

Three jobs, worked

Sales tax by who pays it, state rate only
JobCustomerYou pay
Bathroom
$12,000 job, $5,000 materials
$0$211.25
Kitchen
$40,000 job, $15,000 materials
$0$633.75
Addition
$90,000 job, $35,000 materials
$0$1,478.75

On the kitchen: The customer pays no sales tax. You pay $633.75 on $15,000 of materials at 4.225%, and build it into the price.

Also check

Missouri sales tax questions

Do contractors charge sales tax in Missouri?

Not on a home remodel. The contractor pays tax on materials when buying them and charges the homeowner none.

Is labor taxable in Missouri?

Not for remodeling a home.

What rate do contractors pay on materials in Missouri?

The 4.225% state rate, plus local tax, on what you buy.

Compare other states

How we checked

We read each state's sales tax rule for construction contractors on the revenue department or legislature site, and its 2026 state rate. Two independent research passes covered all 50 states and DC, and a third reviewer checked the result. Where a state's own page would not load, the row names the copy we read. Last checked .

This guide explains the general rule for remodeling an owner-occupied home. It is not tax advice.

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