Missouri Business Compliance Checklist
Missouri has no annual LLC report fee and one of the more recent adopters of paid sick leave. This page covers everything from filing fees to sales tax to hiring laws.
$50
$0
Every year
4.225%
state base rate
No
1. Entity Formation
| LLC filing fee (Articles of Organization) | $50 |
| Corp filing fee (Articles of Incorporation) | $58 |
| Registered agent required | Yes — must have a physical address in the state |
| Publication requirement | No |
| Processing time | ~7 business days (expedited available for extra fee) |
2. Annual Maintenance
| Annual/periodic report | Every year — fee $0 |
| Franchise tax | None |
3. Sales Tax
| State base rate | 4.225% |
| Combined rate range (with local) | 4.225% – 11.5% |
| Economic nexus (out-of-state seller) | $100,000 per year |
| Marketplace facilitator law | Yes — marketplaces (Amazon, Etsy) collect on your behalf. |
Need to check nexus across multiple states? Use our Sales Tax Nexus Checker.
4. Employer Requirements
| Minimum wage | $13.75/hr (2025) |
| Paid sick leave law | Statewide mandate |
| Non-compete enforceability | Enforceable — reasonable scope and duration required |
| Contractor classification test | Common-law (IRS) test |
Full employment law breakdown: Missouri Hiring Laws.
5. Workers' Compensation
Missouri allows private-market workers' comp insurance (competitive market). Coverage is required starting with your 5th employee.
Estimate your premium with our Workers' Comp Calculator.
6. State Income Tax
Progressive brackets — top marginal rate is 4.7%.
Compliance by Business Structure
Pick your structure to see structure-specific compliance items.
What Makes Missouri Distinctive
Compliance quirks and rules that separate Missouri from other states — worth understanding before you file.
- Missouri charges $50 for LLC formation and $0 for the annual report (no annual report required for LLCs).
- Missouri's Secretary of State Business Services (bsd.sos.mo.gov) handles entity registration.
- Missouri requires business tax registration separately through the Department of Revenue.
This is a reference, not legal advice.
State fees and rules change. Verify current values with the Missouri Secretary of State, Department of Revenue, and Department of Labor before filing. For complex situations, consult a licensed CPA or attorney.