Missouri Business License in 2026: Retail Sales License, City Licenses and the Sales Tax Bond

Searching for a "Missouri business license" usually leads to a surprise: the state doesn't issue one. Missouri has no general statewide business license. Instead, you assemble the right set of registrations for your business: a city or county license where you operate, a free retail sales license from the Department of Revenue if you sell taxable goods, a fictitious name if you trade under a brand, and any professional licence your trade needs. This guide explains each piece, the little-known no-tax-due rule that links them, when a sales tax bond really applies, and how licensing works in Kansas City and St. Louis. Rules were checked against the Revised Statutes of Missouri in October 2026.

Quick answer

Missouri has no statewide general business license. Most businesses need a city or county business license, and anyone selling taxable goods needs a retail sales license from the Department of Revenue, which is Free ($0). Local governments must see your retail license and a no-tax-due statement dated within 90 days before they issue or renew your license.

• Retail sales license issued within 10 working days of a complete application

• A bond is required only from sellers in default or itinerant/temporary sellers, capped at two times the average monthly tax liability

• State sales tax is 4.225% plus local taxes

• Register a fictitious name within 5 days of using it; it lasts 5 years

• Kansas City and St. Louis issue their own licenses and levy an earnings tax

Does Missouri require a business license?

Not at the state level, for most businesses. Missouri is one of the states that leaves general business licensing to cities and counties. The federal Small Business Administration's guidance makes the same point for every state: which licences you need depends on what you do and where you do it, so check both state and local requirements.

What the state does require is narrower and depends on your activity:

• Sales tax. If you sell tangible goods, or taxable services such as meals, you need a retail sales license from the Department of Revenue (DOR).
• Business registration. LLCs, corporations and limited partnerships register with the Secretary of State. Sole proprietors don't, unless they use a fictitious name.
• Professional and occupational licences. Many trades and professions, from cosmetology and real estate to health care and engineering, need a licence from the relevant state board, most of which sit within the Division of Professional Registration.
• Industry permits. Alcohol, food, child care, motor vehicle dealing and similar activities have their own state or local permits.

Then, on top of all that, most cities and many counties require a local business license, which Missouri law calls a merchant's or occupation license. The local license is the one people usually mean when they ask how to get a business license in Missouri.

Missouri licensing at a glance (2026)

None

Statewide general license

licensing is local

Free ($0)

Retail sales license

RSMo 144.083

4.225%

State sales tax

plus local taxes

90 days

No-tax-due statement age

for local licenses

The retail sales license: Missouri's sales tax registration

If you will collect Missouri sales tax, RSMo 144.083 says you must hold a retail sales license before making retail sales. This is the closest thing Missouri has to a statewide business license, and it is free.

Cost and validity. The license costs Free ($0). It does not expire on a schedule: it stays valid until the Department of Revenue revokes it or you surrender it when you stop selling. You must display it at your place of business.

How fast. The Department must issue the license within 10 working days of receiving a complete application. Incomplete applications, for example a missing federal employer identification number or a wrong business start date, restart the clock, so double-check the form. Get your EIN first; it costs Free ($0) from the IRS, and our EIN guide shows how.

Old debts first. If you or a related business owe certain Missouri taxes, you must pay the amount due, with interest and penalties, before DOR will issue or reinstate the license.

Selling without a license. Once appeals are exhausted, the Director of Revenue can ask local law enforcement to stop you making retail sales until you are licensed. A business that keeps trading unlicensed also still owes the tax it should have collected, out of its own pocket.

Who it covers. The retail license is tied to collecting tax, so purely service businesses that sell nothing taxable generally don't need one. If you also employ people, the same DOR registration process opens a withholding tax account. Remote sellers with no Missouri location must register once their gross receipts from deliveries into Missouri exceed more than $100,000 in the previous or current calendar year.

Does your Missouri business need a sales tax bond?

Situation	Bond required?	Basis
New shop or online seller, filing on time	No	RSMo 144.087 applies to licensees in default
Licensee behind on returns or payments	May be required	Up to two times the average monthly tax liability
Itinerant or temporary seller	Yes, before selling	Amount set by the Director
After one year of satisfactory compliance	Released	DOR must lift the requirement

New shop or online seller, filing on time

Bond required?

No

Basis

RSMo 144.087 applies to licensees in default

Licensee behind on returns or payments

Bond required?

May be required

Basis

Up to two times the average monthly tax liability

Itinerant or temporary seller

Bond required?

Yes, before selling

Basis

Amount set by the Director

After one year of satisfactory compliance

Bond required?

Released

Basis

DOR must lift the requirement

The sales tax bond: who actually needs one

Older guides, and some current ones, say new Missouri sellers must post a sales tax bond. The current text of RSMo 144.087 is narrower than that.

The Director of Revenue may require a bond from a retail sales licensee that is in default, meaning it has fallen behind on filing returns or paying the tax when due. Separately, an itinerant or temporary business, such as a seller travelling between events, must obtain the license and post a bond before making retail sales. A typical new shop or online seller that files and pays on time is not asked for one.

When a bond is required, these rules apply:

• Amount. Set by the Director, but no more than two times the average monthly tax liability, based on the previous twelve months. For a business operating less than a month, the Director sets the amount.
• Form. A corporate surety bond or a cash bond. Instead of a bond, a defaulting licensee can offer an irrevocable letter of credit from a state or federally chartered institution, or a certificate of deposit pledged to DOR.
• Adjustments. If the bond becomes too small for your liability, DOR can require you to increase it.
• Release. After one year of satisfactory compliance from the initial bonding date, DOR must release you from the requirement.

A worked bond figure. A Springfield hardware store collects an average of $1,200 a month in Missouri sales tax over the past year, then misses two returns during a cash-flow squeeze. DOR can require a bond of up to $2,400, two times the monthly average. If the owner catches up and files and pays on time for a year, the bond requirement must be lifted. A cash bond is refunded from appropriated funds, generally within thirty days of the refund being requested when funds are available.

The no-tax-due rule that links state and local licenses

The most useful thing to understand about Missouri licensing is how the state and local layers connect. Under RSMo 144.083, before a city or county issues or renews a business occupation license for a business that makes retail sales, it must see two things: your retail sales license, and a statement from DOR that no sales tax is due, dated no more than 90 days before your application.

In practice this means:

• Order matters. Get your retail sales license before applying for your city license. The city can't issue it without one.
• Renewal depends on being current. Each year, when your city license renews, you need a fresh no-tax-due statement. Unpaid sales tax blocks the renewal.
• Revocation cascades. If DOR revokes your retail license, your city or county license is void as well, so a state tax problem shuts down local trading too.

The no-tax-due statement is requested from the Department of Revenue, usually online. Request it shortly before you apply so it is inside the 90 days window.

Getting licensed in Missouri, in order

Step 1

EIN from the IRS

Step 2

Secretary of State filing (LLC or DBA)

Step 3

DOR retail sales license

Free ($0)

Step 4

No-tax-due statement

≤ 90 days old

Step 5

City or county business license

Local business licenses: cities and counties

Each Missouri city or county that requires a business license sets its own application, fees and renewal date, and often its own definition of who needs one. Most cities require a license for any business with a physical location within city limits; many also license home-based businesses, contractors working in the city and businesses that deliver there.

When you contact your city clerk or finance department, expect to be asked for:

• your retail sales license and a recent no-tax-due statement, if you sell at retail
• your Secretary of State charter number, for an LLC or corporation
• a zoning approval or certificate of occupancy for the premises, in many cities
• proof of any state professional licence your activity requires
• an estimate of gross receipts, employees or floor area, if the city calculates its fee that way

Counties license businesses in unincorporated areas in some parts of the state, while other counties leave it to cities. If your address is outside city limits, call the county clerk to ask whether a county license applies.

Kansas City and St. Louis

Missouri's two largest cities run their own licensing systems and are worth treating separately.

Kansas City. Businesses operating within Kansas City, Missouri, need a business license from the city's Revenue Division within the Finance Department. The city sets its own fee schedule and annual renewal deadline, and retail businesses need their state retail license and no-tax-due statement before the license is issued or renewed. Kansas City, Missouri is a different city from Kansas City, Kansas, across the state line, which has its own rules; check which side your address is on.

St. Louis. In the City of St. Louis, business licenses are issued by the License Collector's office. As in Kansas City, the city sets its own fees, categories and renewal date, and the state's no-tax-due rule applies to retailers. The City of St. Louis and St. Louis County are separate governments; a business in Clayton, Kirkwood or another county municipality deals with that municipality, not the city.

The earnings tax. Under RSMo 92.111, only a constitutional charter city that already had an earnings tax on November 2, 2010 may keep one, and only if its voters approve continuing it every five years. Kansas City and St. Louis are the two cities with an earnings tax. It applies to residents' wages, to non-residents' pay for work done in the city, and to the net profits of businesses operating in the city. If you have employees there, you withhold it from pay; if your business earns a profit there, you file a city earnings tax return. Ask the city's revenue office for the current rate and forms, since the rate is set locally and renewed by election.

Secretary of State registrations: LLCs, corporations and DBAs

LLCs and corporations. Forming an LLC creates the legal entity but is not a license to trade. Under RSMo 347.179, the articles of organization cost $45 online or $100 on paper, and changing the registered agent or office later costs $5. The statute waives the formation and name reservation fees for an organizer who is a Missouri-resident member serving in the Missouri National Guard or on active military duty. Our LLC registration guide covers the formation itself.

Fictitious names. If you trade under any name other than your own legal name, or your company's exact registered name, RSMo 417.210 requires you to register a fictitious name with the Secretary of State within 5 days of starting to use it. The registration lists the name, the business address and the owners, and lasts 5 years. You can renew it in the six months before it expires. Professional practices licensed by the state are treated differently. See our DBA guide for how DBAs work generally.

Employers, professions and industry permits

Hiring. Register with DOR for withholding before your first payroll, and with the Missouri Division of Employment Security for unemployment insurance. If you have employees in Kansas City or St. Louis, add the city earnings tax withholding. Missouri's minimum wage is $15.00 an hour according to the US Department of Labor, but employees of retail or service businesses with annual gross sales under $500,000 are exempt from the state minimum wage law, and work covered by the federal Fair Labor Standards Act follows federal rules.

Professional licences. Contractors should check both state and city rules: Missouri licenses some trades at the state level, while many plumbing, electrical and general contractor licences are issued by cities and counties. Health professions, cosmetology, barbering, real estate, accountancy and many others are licensed by state boards. The licence must be in place before you trade; a local business license won't be issued without it.

Industry permits. Restaurants and food trucks need health department permits from the city or county; liquor sellers need both state and local liquor licences; child care providers are licensed by the state. Add these to your timeline early, since inspections can take weeks.

Worked example: a first-year licensing budget

A Kansas City coffee cart run as an LLC. Dana forms "Riverfront Brew LLC" online for $45, gets a free EIN and applies for a retail sales license for Free ($0), which arrives within 10 working days. She trades as "Riverfront Brew", her exact LLC name without the ending, so she checks with the Secretary of State whether a fictitious name filing is needed. She then requests a no-tax-due statement and applies for her Kansas City business license and health permits.

Her sales tax. In her first full month she sells $10,000 of taxable drinks. The state portion of sales tax at 4.225% is $422.50, and she also collects Kansas City's and Jackson County's local taxes at the combined rate for her location. Use the sales tax calculator with your local combined rate.

If she takes the cart to festivals around the state. Travelling between events as a temporary seller is exactly the case where RSMo 144.087 requires a bond before selling. If DOR sets her bond based on an estimated $400 a month of tax, the maximum would be $800, two times that average, and it is released after a year of clean filing.

Missouri licensing checklist

0/10

• EIN obtained from the IRS
• LLC or corporation formed with the Secretary of State (if not a sole proprietor)
• Fictitious name registered within 5 days if trading under another name
• Retail sales license from DOR (if selling taxable goods or meals)
• Withholding and unemployment insurance accounts (if hiring)
• State professional licence (if your trade is regulated)
• No-tax-due statement no older than 90 days
• City or county business license, plus zoning or occupancy approval
• Kansas City or St. Louis earnings tax registration (if operating there)
• Calendar reminder for local license renewal

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Common mistakes and how to fix them

Applying for the city license first. Retailers can't get the city license without the state retail license and a no-tax-due statement. Do DOR first.

Letting sales tax slip. A late return can trigger a bond demand and will block your city license renewal. If you fall behind, file the missing returns and pay before your local renewal date.

Assuming an LLC filing is a license. The Secretary of State filing creates the company; it doesn't license any activity.

Ignoring the earnings tax. Businesses in Kansas City and St. Louis often register for state taxes but forget the city earnings tax on profits and payroll.

Confusing the two Kansas Citys. An address in Kansas City, Kansas is governed by Kansas and its own city rules, not Missouri's.

Using a no-tax-due statement that is too old. It must be dated within 90 days of your application.

Official links

• Missouri Department of Revenue — business tax registrationRetail sales license, withholding, no-tax-due statements
• Missouri Secretary of State — business servicesLLCs, corporations and fictitious names
• RSMo 144.083 — Retail sales licenseFree license and no-tax-due rule
• RSMo 144.087 — Sales tax bondWho must post a bond
• Kansas City, Missouri — Revenue DivisionCity business license and earnings tax
• City of St. Louis — License CollectorCity business licenses
• IRS — Apply for an EINFree

What to do next

List every activity your business will carry out and check each against the state and local rules above. Then work through the order: EIN, Secretary of State, DOR, no-tax-due statement, city license. Use the startup cost calculator to add city fees and permits to your budget, and read our national business licenses guide if you also operate in other states.

This is general information, not legal or tax advice — confirm on the official source or with a professional.

Frequently asked questions

Does Missouri require a state business license?

No. Missouri has no general statewide business license. What you need depends on your activity and location: a city or county business (occupation) license where you operate, a free retail sales license from the Department of Revenue if you sell taxable goods or services, and a state professional licence if your trade is regulated. LLCs and corporations also register with the Secretary of State.

How much does a Missouri retail sales license cost?

Nothing. Under RSMo 144.083 the retail sales license is Free ($0), must be displayed at your place of business and stays valid until it is revoked or you stop selling. The Department of Revenue must issue it within 10 working days of a complete application. Any taxes you already owe must be paid first.

Do I need a bond to get a Missouri sales tax license?

Usually not. Under RSMo 144.087 the Department of Revenue can require a bond from a retail licensee that is in default on returns or payments, and itinerant or temporary businesses must post one before selling. The bond can't exceed two times the average monthly tax liability, and you are released after one year of satisfactory compliance.

What is a no tax due statement in Missouri?

It is a statement from the Department of Revenue confirming you owe no sales tax. Cities and counties must see your retail sales license and a no-tax-due statement dated within 90 days before they issue or renew your business license. If the state revokes your retail license, your local license becomes void too.

Do I need a business license in Kansas City or St. Louis?

Yes, both cities license businesses operating within city limits, through Kansas City's Revenue Division and the St. Louis License Collector. Each sets its own fees and renewal dates, so use the city's current schedule. Both are also the only Missouri cities allowed to levy an earnings tax, which applies to businesses' net profits as well as workers' pay.

Do I need to register a DBA in Missouri?

If you trade under any name other than your own legal name or your company's exact registered name, register a fictitious name with the Secretary of State within 5 days of starting to use it. The registration lasts 5 years and can be renewed in the six months before it expires.

Sources & verification

Figures on this page were checked against the sources below when it was last reviewed on 9 October 2026. Each rate and limit is stored once with its own official source and review date, and official update channels are monitored daily so changes are picked up. How we verify

1. 1.RSMo 144.083 — Retail sales license — FindLaw (reproduction of the Revised Statutes of Missouri) · accessed 9 October 2026
2. 2.RSMo 144.087 — Sales tax bond — FindLaw (reproduction of the Revised Statutes of Missouri) · accessed 9 October 2026
3. 3.RSMo 144.020 and 144.605 — Sales tax rate and remote sellers — FindLaw (reproduction of the Revised Statutes of Missouri) · accessed 9 October 2026
4. 4.RSMo 347.179 — LLC fees — FindLaw (reproduction of the Revised Statutes of Missouri) · accessed 9 October 2026
5. 5.RSMo 417.210 — Fictitious name registration — FindLaw (reproduction of the Revised Statutes of Missouri) · accessed 9 October 2026
6. 6.RSMo 92.111 — Earnings tax — FindLaw (reproduction of the Revised Statutes of Missouri) · accessed 9 October 2026
7. 7.State Minimum Wage Laws — US Department of Labor · accessed 9 October 2026
8. 8.Apply for licenses and permits — US Small Business Administration · accessed 9 October 2026
9. 9.Get an employer identification number — IRS · accessed 9 October 2026