This page last updated October 23, 2023.

Sales Taxes

In general, the following table illustrates both the licenses/registrations required and the percentage of sales tax your business should be collecting based upon location of the business. There are some exceptions, such as contractors, food trucks, etc who pay based upon the location of the job site. Does not include Food Sales Taxes.

Businesses located in Dent County	Businesses located in City of Salem
Missouri Sales Tax         4.23% (must be registered with State of MO)	Missouri Sales Tax           4.23% (must be registered with State of MO)
Dent County Sales Tax   2.25% (must have Dent County Merchants License)	Dent County Sales Tax     2.25% (must have Dent County Merchants License)
-	City of Salem Sales Tax    2.875% (must have City Business License)
TOTAL Sales Tax                           6.48%	TOTAL Sales Tax                     9.355%

 

Dent County Tourism Tax of 2% applies to motels/hotels, campgrounds, vacation rentals, etc. if located anywhere in Dent County including inside the City of Salem. The Tourism Tax is remitted directly to the Dent County Collector's office.