Missouri State Law

Missouri businesses must register with the Secretary of State before conducting business. Sole proprietors using a trade name must file a fictitious name registration with the Secretary of State. Businesses…

Source: MO Secretary of State

Missouri employers who pay $1,500 or more in wages in any calendar quarter or employ at least one worker in 20 weeks of a year must register with the Division…

Source: MO Department of Labor and Industrial Relations

Missouri imposes a state sales tax of 4.225% on retail sales of tangible personal property and certain services, with city, county, and district taxes bringing combined rates to between 4.225%…

Source: MO Department of Revenue

Missouri minimum wage is $13.75 per hour as of January 1, 2025, rising to $15.00 on January 1, 2026 under a voter-approved initiative. Tipped employees may be paid $6.875 per…

Source: MO Department of Labor and Industrial Relations

Missouri employers with five or more employees must carry workers compensation insurance. Construction industry employers must provide coverage with one or more employees. Coverage may be obtained through a private…

Source: MO Division of Workers Compensation

Missouri professional licensing is administered through the Division of Professional Registration under the Department of Commerce and Insurance, covering engineers, architects, real estate agents, healthcare providers, accountants, and contractors.

Source: MO Division of Professional Registration

Missouri does not require a statewide general contractor license. Electrical, plumbing, and HVAC contractors are licensed at the local level by cities and counties. Some municipalities require general contractor registration.…

Source: MO Division of Professional Registration

The Missouri Works program provides tax credits and cash incentives to businesses creating new jobs in Missouri. Credits are based on a percentage of new payroll and are available for…

Source: MO Department of Economic Development

The Missouri Department of Economic Development supports small business lending through SSBCI funds channeled to CDFIs and community lenders statewide. Loans target businesses in underserved communities and those creating Missouri…

Source: MO Department of Economic Development

Home-based businesses in Missouri are regulated by local city and county zoning ordinances. Most jurisdictions permit home occupations as an accessory residential use subject to restrictions on signage, customer visits,…

Source: MO Department of Economic Development

Missouri LLCs are formed by filing Articles of Organization with the Secretary of State and paying a $50 fee online. All LLCs must designate a registered agent with a Missouri…

Source: MO Secretary of State

Missouri corporations are formed by filing Articles of Incorporation with the Secretary of State and paying a minimum $58 fee based on authorized shares. Corporations must designate a registered agent…

Source: MO Secretary of State

Missouri LLCs and corporations must file an Annual Registration Report with the Secretary of State by the end of the anniversary month of formation. The fee is $45 for LLCs…

Source: MO Secretary of State

Missouri imposes a flat 4% corporate income tax on net income attributable to Missouri, reduced from higher graduated rates under recent tax reform. C corporations file Form MO-1120 with the…

Source: MO Department of Revenue