| Missouri | 4.23% |
| Clay County | 1.13% |
| City + District Rates Range | 1.13% – 4.51% |
| Combined Sales Tax Rates Range | 6.48% – 9.87% |
Businesses are required to collect sales tax in Clay if they have a sales tax nexus in Missouri and sell to residents of Clay, whether at a physical location within the county or online.
Physical Nexus: This occurs when a business has a tangible presence in the state. Examples include having a store, warehouse, office, or employees in Missouri. If your business operates any of these within the state, then it means you have a physical nexus and you must collect sales tax from customers in Clay.
Economic Nexus: This is based on the volume of sales or the number of transactions a business conducts in the state. For instance, if your business exceeds a certain threshold of sales or transactions in Missouri, which is often defined as a specific dollar amount or number of transactions, you establish economic nexus. This means even if you don’t have a physical presence in the state, you are still required to collect sales tax from customers in Clay.
