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.

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

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.