Certain sales and use tax law changes enacted in Missouri during the 2021 legislative session became effective January 1, 2023, including the state’s economic nexus provisions that apply to out of state retailers and marketplace facilitators. In addition, previously, the manufacturing exemption applied to state sales and use tax, as well as local use tax, but did not apply to local sales tax. As of January 1, 2023, purchases qualifying for the exemption are also exempt from local sales tax.
Source: KPMG
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