- Taxable retail sales of tangible personal property delivered into Missouri
- Taxable services sourced to Missouri
- Only taxable receipts count toward the $100,000 threshold
- Exempt sales do not count toward the threshold
- Sales made through a registered marketplace facilitator collecting and remitting Missouri tax on the business's behalf
- Wholesale sales for resale with a valid exemption certificate
- Non-taxable services
- Digital downloads, which are currently exempt in Missouri
Affiliate Nexus
Missouri creates a rebuttable presumption of affiliate nexus under RSMo § 144.605 when an out-of-state seller has an affiliated person that maintains its own physical presence in Missouri and performs qualifying activities on the remote seller's behalf.
Qualifying activities that trigger the presumption include selling a similar product line under the same or substantially similar business name as the out-of-state seller; maintaining a Missouri office, warehouse, or storage facility to facilitate the seller's deliveries; delivering, installing, assembling, or performing maintenance for the seller's Missouri customers; and allowing the seller's customers to pick up goods at the affiliate's Missouri location.
The presumption is rebuttable. A seller may present proof, such as sworn statements, demonstrating that the affiliate's in-state activities were not significantly associated with establishing or maintaining the seller's Missouri market.
Physical Nexus
Physical nexus in Missouri arises under RSMo § 144.010 and § 144.605 from a broad set of in-state presence triggers. A fixed place of business, including an office, store, warehouse, distribution center, storage place, or fulfillment center, establishes nexus, as does inventory stored in Missouri through third-party logistics arrangements such as Amazon FBA.
Personnel-based triggers include sales agents, solicitors, traveling representatives, or canvassers operating in Missouri, employees working in any capacity related to the business, and remote salespeople permanently or temporarily residing in Missouri who take or approve orders. Any Missouri address used as a sales room, sample room, or distribution point also creates nexus.
Missouri has no published trade show nexus safe harbor rule, meaning even temporary physical presence at in-state events falls within the general physical nexus framework.
Trailing Nexus
Once a seller meets Missouri's economic nexus threshold, RSMo § 144.605 imposes a minimum 12-month collection obligation. A seller that qualifies at the close of a calendar quarter must begin collecting and remitting no later than three months after that qualifying quarter closes, and must continue collecting for not less than 12 months from that start date.
The Missouri Department of Revenue has stated that a seller must continue to collect tax as long as it remains engaged in business activity within Missouri. Deregistration requires demonstrating that both the threshold and qualifying business activity have fallen below the trigger. No separately codified trailing period applies to physical nexus.
