- Missouri Department of Revenue has revised its definition of “nexus” to determine if a transaction is subject to Missouri sales tax or use tax.
- An example involving an out-of-state vendor that markets tangible personal property to Missouri residents via online and televised advertisements has been incorporated.
- The new rule provides that a marketplace facilitator must collect and remit use tax on behalf of sellers that utilize the marketplace facilitator’s service or services to list tangible personal property or services for sale regardless of the forum.
- The new and amended rules take effect 30 days after publication in the Code of State Regulations.
Source Deloitte
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