The Missouri Department of Revenue recently published remote seller and marketplace facilitator FAQs regarding the implementation of the state’s remote seller and marketplace facilitator use tax collection requirement. Beginning January 1, 2023, vendors (including marketplace facilitators) selling tangible personal property into Missouri must collect use tax on the retail sale price if the vendor’s gross receipts from taxable sales in Missouri exceed $100,000 in a calendar year. While a remote seller is any seller without a physical presence in Missouri, the Department defines a marketplace seller as any entity or person making sales through “any electronic marketplace” operated by a marketplace facilitator. A marketplace seller is not subject to the collection requirement unless it has taxable sales in Missouri exceeding $100,000 apart from its sales through a marketplace facilitator. The FAQs provide that a marketplace facilitator is an entity or person operating a website that allows customers to buy goods or services from various vendors. The FAQs also provide guidance for marketplace facilitators on how to register for Missouri use tax collection, and how to report the tax collected.
