Missouri Sales Tax Filing Update: Marketplace Facilitator Laws
Missouri passed a law requiring Marketplaces to collect and remit sales tax on sales facilitated through the marketplace effective January 1, 2023.
In this article, we summarize Missouri's state guidance on the following questions:
- Do I need to register for a sales tax license in Missouri if I sell through a marketplace facilitator only?
- Should I cancel my existing registration if all my sales are marketplace-collected?
- Do I need to collect sales tax on Missouri sales on non-marketplace platforms?
Do I need to register for a sales tax license in Missouri if I sell through a marketplace facilitator only?
According to the Missouri Department of Revenue, no, you do not have to register, collect or remit vendor’s use tax if you are selling through a marketplace facilitator only. However, if you have taxable sales in excess of $100,000 in Missouri that are not through a marketplace facilitator, you will need to collect and remit such tax to the Missouri Department of Revenue separately from what is reported by the marketplace facilitator.
Should I cancel my existing registration if all my sales are marketplace-collected?
The state has not provided clear guidance regarding this question. Therefore, we strongly recommend contacting the state directly to discuss your specific situation before canceling your registration.
Do I need to collect sales tax on Missouri sales on non-marketplace platforms?
Yes. If you have nexus in the state of Missouri (physical or economic) and you make sales to customers in Missouri on platforms outside of the marketplace that is automatically collecting and remitting, you will also need to collect and remit tax to the Missouri Department of Revenue separately from what is reported by the marketplace facilitator.