Missouri DOR Issues Sales and Use Tax FAQs for Remote Sellers, Marketplace Facilitators

The Missouri Department of Revenue (DOR) Dec. 1 issued frequently asked questions (FAQs) for remote sellers and marketplace facilitators for sales and use tax purposes. Effective Jan. 1, 2023, any remote seller or marketplace facilitator that sells tangible personal property in Missouri must collect and remit vendor’s use tax on the retail sale if their gross receipts from all taxable sales in Missouri exceed $100,000 in a calendar year. The FAQs include additional information about: 1) remote sellers and marketplace facilitators; 2) the remote sellers’ and marketplace facilitators’ requirement to register with the DOR and file a vendor’s use tax ...