Missouri’s marketplace facilitator sales tax law, explained
by May 7, 2024
Please note: This blog was originally published in 2021. It’s since been updated for accuracy and comprehensiveness.
When Governor Mike Parson signed Senate bills 153 and 97 into law on June 30, 2021, Missouri became the final US state to enact a marketplace facilitator sales tax law.
What does this mean for e-commerce businesses when it comes to sales tax compliance?
Missouri’s new marketplace facilitator law
Under Missouri’s new marketplace facilitator sales tax law, third-party marketplaces must collect and remit sales tax on behalf of third-party sellers who sell through the marketplace.
This means that marketplace facilitators like Amazon, Walmart, and eBay will, starting January 1, 2023, be required to collect and remit sales tax to the state of Missouri on behalf of third-party sellers who list and sell items via these services.
This can be good news for e-commerce retailers, especially those who only sell on third-party marketplaces like Amazon or Etsy. Missouri is the final U.S. state to pass a marketplace facilitator sales tax law. This means that, starting January 1, 2023 when the law goes into effect, qualifying marketplaces will collect sales tax on behalf of marketplace sellers in every U.S. state with a sales tax.
Need a refresher on marketplace facilitator laws? Can you cancel your sales tax permit if a marketplace collects sales tax on your behalf? Find out in our marketplace facilitators laws explainer blog post.
Need help with sales tax compliance?
Are you unsure whether you’ll need to collect sales tax in Missouri? TaxJar’s Economic Nexus Insights Dashboard is here to solve that mystery. The Economic Nexus Insights Dashboard also shows you when you have, or are approaching, economic nexus in other states.
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