Missouri lesson 5 of 6
Missouri state taxes, licences and permits
A standard Missouri LLC has no entity-level state income tax. Profit passes through to members, who report it on their personal Missouri returns, and some cities layer an earnings tax on top.
Income tax on members
By default the LLC itself does not pay Missouri income tax. Members report their share of profit on their personal returns under Missouri's graduated personal income tax. Members who live or work in St. Louis or Kansas City should also check whether that city's local earnings tax applies to their share of pass-through income.
Registering for sales tax and withholding
If you sell taxable goods or services in Missouri, register for a sales tax license with the Department of Revenue using Form 2643A before you make your first sale. If you hire employees, the same registration process covers Missouri employer withholding.
There is no general statewide business licence in Missouri. Check with your city or county, since many issue their own local business licences or occupational permits.
Key takeaways
- A standard Missouri LLC pays no entity-level state income tax; profit passes through to members.
- St. Louis and Kansas City each levy their own earnings tax that can reach pass-through income.
- Register with the Department of Revenue before collecting sales tax or hiring employees.
Frequently asked questions
Does Missouri tax LLC profit at the entity level?
Not by default. If the LLC elects to be taxed as a C corporation, Missouri's corporate income tax applies instead of pass-through treatment.
Official sources
Or let us file your Missouri LLC for you
Everything above is yours to use for free. If you would rather hand it over, we prepare and file the Articles of Organization (Form LLC-1), act as your registered agent, and track your ongoing deadlines.
Last reviewed: September 2026 - reviewed by Gullia Filing Legal & Formation Team