Missouri Tax Nexus

Businesses with nexus in Missouri are required to register with the Missouri Department of Revenue and to charge, collect, and remit the appropriate tax.

Generally, a business has nexus in Missouri when it has a physical presence there, such as a retail store, warehouse, inventory, or the regular presence of traveling salespeople or representatives. However, out-of-state sellers can also establish nexus in the ways described below.

Missouri nexus for out-of-state sellers

Affiliate nexus

If you have ties to businesses in Missouri, including affiliates, you may have nexus under the state’s affiliate nexus law. A seller is presumed to have nexus in Missouri if a person with substantial nexus in the state does any of the following:

  • Sells a similar line of products under the same or a similar business name
  • Maintains a place of business that facilitates the delivery of property or services sold by the vendor
  • Delivers, installs, assembles, or performs maintenance services for the vendor’s Missouri customers
  • Facilitates the vendor’s delivery of property to Missouri customers by allowing them to pick up products sold by the vendor at a place of business maintained by the person in Missouri
  • Conducts any other activities in Missouri that enable the vendor to maintain a market in the state

Click-through nexus    

Referrals, including online referrals, from in-state entities can also trigger nexus for out-of-state businesses. A vendor is presumed to be engaged in business in Missouri if it enters into an agreement with one or more residents and both of the following are true:

  • The resident, for a commission or other consideration, directly or indirectly refers potential customers to the vendor via a link on an internet website, an in-person oral presentation, telemarketing, or another means
  • The vendor’s cumulative gross receipts from sales to Missouri referrals are in excess of $10,000 during the preceding 12 months

See SB 23 (2013) and Missouri Revised Statutes Section 144.605.