Starting a Business in Missouri Checklist

Check business name availability You can do a name search online: https://www.sos.mo.gov/BusinessEntity/soskb/csearch.asp or you can call the Corporations Division to see if your business name is available. Missouri Secretary of State Secretary of State Corporations Division 600 W Main St. Missouri State Information Center, Room 322 Jefferson City, MO 65101-0778 P.O. Box 778 Jefferson City, MO 65102 P: (573) 751-4153 Corporations@sos.mo.gov
File paperwork to create my business Start by filing your Articles of Incorporation or Articles of Organization with the Secretary of State. To form a Missouri corporation, you have to file the articles of incorporation by mail, fax or walk in. It will cost $58 to file the Articles of Incorporation. If you are forming a Missouri LLC, you can file by mail, fax, walk in, or online at https://www.sos.mo.gov/BusinessEntity/BusinessEntitiesOnline/LLC/Default.aspx?XID=a862565d-2098-4713-b3c8-437c8122ff34. It costs $105 to file the Articles of Organization for an LLC by mail, fax, or walk in. If you form your LLC online, it only costs $50. Online filing is also the fastest option. It takes about a day. If you mail your articles the state will take 5-7 days to process them. If you file by fax the state takes 1-3 days to process. If this information seems confusing or you’d rather have someone else do the filing for you, you can incorporate in Missouri with Northwest Registered Agent. Corporations Division Secretary of State Corporations Division 600 W Main St. Missouri State Information Center, Room 322 Jefferson City, MO 65101-0778 P.O. Box 778 Jefferson City, MO 65102 P: (573) 751-4153 Corporations@sos.mo.gov
Register with the Department of Revenue You can register with the Missouri Department of Revenue online at: https://dors.mo.gov/tax/coreg/index.jsp The online option allows you to register for corporate income/franchise tax, withholding tax, sales and use tax, consumer tax, and unemployment tax. If you need to add taxes to an existing account, you have to fill out the paper application form (also available on the website). Sales Tax: Missouri has a 4.225% state sales tax. Cities and counties often impose additional sales taxes. Income Tax: The Missouri individual income tax rate is 1.5% on the first $1000 of income and increases .5% on each additional $1000 of income. The rate is 6% on income exceeding $9000. The Missouri corporate income tax rate is 6.25% plus corporate franchise tax (varies annually). Missouri Department of Revenue Business Tax Registration 301 West High St., Room 330 Jefferson City, MO 65101 P.O. Box 3300 Jefferson City, MO 65105-3300 P: (573) 751-5860 F: (573) 522-1722
Do I need a business license? There is no general state business license, but you may need a license from a state agency depending on the nature of your business. If you require a professional license, you can learn more at http://www.pr.mo.gov/ Also, many municipalities and counties require that you get a local business license before opening a business there. Any other registration requirements? City of Saint Louis Saint Louis requires businesses to have a city license. Instructions and applications are available on the City of Saint Louis website http://stlouis-mo.gov/government/departments/license/business-license-info/index.cfm The City of Kansas City Kansas City also has a business license requirement. Professionals who are licensed by a state board are exempt from the city license. You can learn more and download business license application forms on the city’s website: http://www.kcmo.org/CKCMO/Depts/Finance/RevenueDivision/QuickTaxFAQs/index.htm#whoB Local License Info City of Saint Louis License Collector’s Office 1200 Market Street City Hall Room 102-104 Saint Louis, Missouri 63103 P: (314) 622-4528 The City of Kansas City Business License Section 1118 Oak Street Kansas City, MO 64106 P: (816) 513-1135
Collect and Charge Sales Tax Do I need to collect Missouri sales tax? If you will be making retail sales in Missouri, you will need to register for state sales tax. Use tax is imposed on the storage, use or consumption of tangible personal property in Missouri. What is the Missouri sales tax rate? Missouri has a 4.225% state sales tax. Cities and counties often impose additional sales taxes. How do I register for Missouri sales tax? The online registration with the Missouri Department of Revenue allows you to register multiple tax types, including sales and use tax. You can sign up online at: https://dors.mo.gov/tax/coreg/index.j or by submitting the paper Tax Registration Application by mail or hand delivery. How much does a Missouri sales tax permit cost? Missouri has a bond requirement for all new businesses making retail sales. You must pay the bond amount at the time of registration. The amount of the bond will be equal to your estimated monthly taxable sales x 7.056% (the average tax rate) x 3. If the amount of the bond is calculated at less than $500, then you are only required to pay the $25 minimum bond. If the bond amount is more than $500, you pay the amount calculated. If you sell liquor, the minimum is $500. If you would like to calculate the actual sales tax rate for your business location, you can do that at http://dor.mo.gov/business/sales/rates The Tax Registration Application has detailed instructions for submitting the security bond amount. Tax Division Tax Division Mailing: P.O. Box 357 Jefferson City, MO 65105-3300 Physical: 301 West High St., Room 330 Jefferson City, MO 65101 P: (573) 751-5860 F: (573) 522-1722 businesstaxregister@dor.mo.gov salesuse@dor.mo.gov http://dor.mo.gov/business