Missouri DOR Rules on Sales Tax for Out-of-State Drop-Shipments

The Missouri Department of Revenue (DOR) issued a letter ruling holding that a Missouri-based business should collect and remit sales tax on orders drop-shipped from Arkansas to customers in Missouri, since the orders are taken at the Missouri place of business. The ruling is binding on the DOR with respect to the applicant for three years from the date of the letter, subject to statutory changes by the General Assembly and changes in the interpretation of law by courts or administrative tribunals. [Mo. Dep’t of Revenue, Letter Ruling LR8390, 04/23/26]

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