The Department of Revenue ruled that an out-of-state vendor that drop shipped a manufacturer’s products from the manufacturer to customers within Missouri was required to collect and remit Missouri sales tax on its drop shipment transactions.
Effective January 1, 2023, a remote seller or a marketplace facilitator with gross receipts from taxable sales of tangible personal property exceeding $100,000 in the previous or current calendar year is required to register and collect vendor’s use tax.
Source: KPMG
