Missouri State Tax Rulings
Free plain-English summaries of state tax letter rulings and advisory opinions issued in Missouri, with full citations and the original source on every page.
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If my out-of-state online retail company uses a Missouri third-party logistics (3PL) warehouse to fulfill orders, do I owe Missouri sales tax or use tax, and does it depend on where the order ships?
It depends on where the goods are located and where title transfers. Orders shipped from outside Missouri to a Missouri address owe Missouri use tax; orders never touching or delivered to Missouri owe…
As an out-of-state ticket broker who buys and resells tickets to Missouri events, do I have to collect and remit Missouri sales or use tax on those resales?
No. Because the broker buys tickets in arm's-length transactions for fair market value from venues that already collect and remit sales tax on the initial sale, the broker's later resale of those same…
If an out-of-state seller ships materials into Missouri for a Missouri fabricator to modify before shipping them back out of state to an out-of-state customer, does Missouri sales tax or use tax apply?
No Missouri sales tax applies, because title to the material passed to the buyer outside Missouri (upon pickup by the common carrier in Illinois). However, Missouri vendor's use tax does apply, becaus…
I sell building materials wholesale into Missouri from out of state and my customers give me resale certificates -- do I have to register and collect Missouri use tax?
No, not unless your Missouri sales cross $100,000 in a calendar year. Missouri law defines an out-of-state seller like this as a "vendor," but a vendor only has to register and collect use tax once it…
If my wholesaler drop ships my products directly to my customers in Missouri, do I have to collect and remit Missouri sales tax?
YES, Applicant should be collecting and remitting Missouri sales tax on these sales, because in a drop shipment title to the product passes first from the third-party supplier to Applicant and then fr…
If an out-of-state design firm buys furniture from an out-of-state supplier and has it delivered straight to its client's Missouri location, is that furniture subject to Missouri sales tax?
Yes. Because the furniture company delivered the furniture to the Client's location in Missouri, title to the furniture transferred to Applicant and then to Client while the furniture was in Missouri …
Does an out-of-state ticket broker have to collect Missouri sales or use tax when it resells event tickets it bought at arms' length from unaffiliated venues?
No to both. Applicant, an out-of-state ticket broker, is not required to collect and remit Missouri sales tax or use tax on its resales of event tickets, because it bought the tickets in arms' length …
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These are official tax letter rulings and advisory opinions issued by Missouri's revenue authority in response to questions from specific taxpayers about how the tax law applies to their facts. A ruling is binding on the department only for the taxpayer who requested it and cannot be relied on by anyone else, but it is strong evidence of how the state reads the law. Every ruling above has a plain-English question and short answer, plus a link to the full original source.