Section 20 Collection and Payment of Taxes

• Library: Tax Law 2009

Clearly, a vendor that operates a retail business in Missouri must collect sales tax on its taxable sales. The vendor is responsible for collecting the tax on taxable sales of property or services. But it is less clear when a vendor ships tangible personal property out of state or if an out-of-state vendor ships items into Missouri. A vendor is required to pay or collect and remit the tax imposed if within Missouri it directly or by agent or other representatives:

(A) Has or utilized an office, distribution house, sales house, warehouse, service enterprise or other place of business;

2. Maintains a stock of goods
3. Regularly solicits orders whether or not the orders are accepted in this state, unless the activity in this state consists solely of advertising or of solicitation by direct mail
4. Regularly engages in the delivery of property in this state other than by common carrier or United States mail; or
5. Regularly engages in any activity in connection with the leasing or servicing of property located within this state

12 C.S.R. § 10-4.085(2)(A)–(E).

All persons who are responsible for the collection of taxes must procure a retail sales license, and this license must be prominently displayed at the licensee’s place of business. Section 144.083.1, RSMo Supp. 2007. There is no fee for the license, but a bond may be required.

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