Missouri vending machine laws and tax
Core operating reference for ordinary food, beverage, and general-merchandise vending. Confirm material decisions with the cited agency or qualified counsel.
135%-of-cost taxable measure
Missouri uses a vending-specific taxable measure of 135% of net cost; state and local rates then apply.
Register with Missouri DOR for sales tax and determine local food/health licensing.
The 135% rule changes the taxable base, not the applicable state/local rate.
Taxable merchandise is reported using the authorized vending-machine measure rather than ordinary gross retail receipts.
Food may also qualify for Missouri's reduced state food rate, while local tax and excluded products remain.
Maintain invoices establishing net cost and apply the proper state/local rate to the 135% measure.
Confirm the applicable state or local food authority before operating refrigerated, hot, unpackaged, dairy, ice, water, or commissary-supported machines. Sealed shelf-stable goods often receive lighter treatment, but the permit result is location- and product-specific.
Separately review city/county business licensing, local tax sourcing, zoning, fire/electrical rules, and the site contract. Tobacco/nicotine, alcohol, cannabis/CBD, medicine, lottery/gambling, school vending, and public-property locations are outside the ordinary-goods baseline.
City/county licensing, local tax sourcing, zoning, fire/electrical rules, site contracts, school/public-property rules, and special products can change the result.