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Missouri DOR Addresses Implementation of Remote Seller and Marketplace Facilitator Nexus Provisions

The Missouri Department of Revenue reminds that pursuant to legislation enacted in 2021, remote sellers or marketplace facilitators that sell tangible personal property into Missouri must collect and remit vendor’s use tax on their retail sales, if their gross receipts from taxable sales in Missouri exceed $100,000 during the previous four calendar quarters.

Source Deloitte

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