Missouri Tax 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

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.