Effective January 1, 2023, any remote seller or marketplace facilitator that sells tangible personal property into Missouri must collect and remit vendor’s use tax on the retail sale, if their gross receipts from taxable sales in Missouri exceed $100,000 in a calendar year.

A remote seller is any seller making sales of tangible personal property into Missouri, but does not have a physical presence in the state.

Yes, if your gross receipts from taxable sales of tangible personal property sold into Missouri exceeds $100,000 in a year.

A marketplace seller is an entity or person that makes sales through any electronic marketplace operated by a marketplace facilitator.

No, you do not have to register, collect or remit vendor’s use tax if you are selling through a marketplace facilitator only. However, if you have taxable sales in excess of $100,000 in Missouri that are not through a marketplace facilitator, you will need to collect and remit such tax to the Department separately from what is reported by the marketplace facilitator.

A marketplace facilitator is an entity or person who operates a website or service where customers can buy goods or services from many different vendors.

Yes, if your gross receipts from taxable sales of tangible personal property sold into Missouri exceed $100,000 in a year.

The $100,000 threshold is based on all sales of tangible personal property made to Missouri customers and shipped into Missouri, including sales through a marketplace facilitator.

At the end of each calendar quarter, determine if your gross receipts from taxable sales in Missouri exceed $100,000 over the preceding 12-month period. If your sales in Missouri are in excess of $100,000 in that 12-month period, you are required to collect and pay Missouri vendor’s use tax, effective no later than three months following the close of the quarter.

Example 1: If on July 1, 2024, you check your gross receipts from taxable sales in Missouri for July 1, 2023 through June 30, 2024, and they exceed $100,000, you must begin collecting and paying vendor’s use tax no later than October 1, 2024. You are required to continue to collect and remit Missouri vendor’s use tax on the sales of tangible personal property sold to Missouri customers as long as you are engaged in business activity within Missouri.

Example 2: If a business has gross receipts from taxable sales in Missouri of $75,000 in December 2022 and another $50,000 in gross receipts from taxable sales in Missouri in January 2023, then beginning July 1, 2023, they will need to begin collecting and remitting the Missouri vendor’s use tax on the sales of tangible personal property sold to Missouri customers as long as you are engaged in business activity within Missouri.

To register with the Missouri Department of Revenue as a marketplace facilitator, you have two options:

If you are already registered with the Department, but you have not notified the Department that you are a marketplace facilitator, you will need to fill out Form 2643 (Instructions included) or Form 2643A (no instructions included) and mark the box for “Marketplace Facilitator” on page 5 of the 2643 or on page 3 of the 2643A. You can submit your updated application via email at businesstaxregister@dor.mo.gov. Please ensure all information is complete for proper registration. You will be sent a registration packet once the Department has processed your application.

If you are not already registered with the Department, you can register online through the MyTax Missouri portal and indicate that you are a marketplace facilitator during the registration process. This will ensure that you are properly registered with the Department and that the correct locations are added to your account. If you prefer to notify the Department by regular or certified mail, you can fill out Form 2643 and mark the box for “Marketplace Facilitator” on page 7 of the application. You will be sent a registration packet once the Department has processed your application.

If your business already files a Missouri vendor’s use tax return for sales made into the state per Section 144.752, RSMo, and you are now also required to collect and report sales made as a marketplace facilitator, you will need to report the sales made on two separate lines of your return. After January 1, 2023, any sales made as a marketplace facilitator should be reported on a separate line of your vendor’s use tax return with the item code “0010.” If you have other item taxes that apply to the sales made as a marketplace facilitator, please refer to the chart below to obtain the applicable codes.

Item Tax Item Tax Code
Marketplace Facilitator 0010
Marketplace Facilitator - Communications Provider CID Exemption 0510
Marketplace Facilitator - Food Tax 1011
Marketplace Facilitator - Textbook 2011
Marketplace Facilitator - Jet Fuel 3110

Marketplace facilitators that are registered with the Department can file their returns through the MyTax Missouri portal, reporting their vendor’s use taxes for their registered locations. When filing online, your locations will be prepopulated with the item codes you are registered for and indicate marketplace facilitator. However, returns can also be sent in by regular or certified mail by filling Form 53-V, for Vendor’s Use tax.

Marketplace facilitators are eligible for a 2% timely discount if they remit the tax owed on or before the due date of the tax return.

The purchaser can only be charged either sales tax or use tax on a single retail sale, never both.

If a political subdivision has not passed a local use tax, out-of-state sellers that are required to file in the state of Missouri would only collect the state use tax portion of 4.225%.

If you still have questions, please check out other Business Tax FAQs.

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