LR 8395
Wholesalers
May 28, 2026
Dear Applicant:
This is a letter ruling issued by the Director of Revenue under Section 536.021.10, RSMo, and Missouri Code of State Regulations 12 CSR 10-1.020, in response to your letter dated March 27, 2026.
The facts as presented in your letter ruling request are summarized as follows:
Applicant is a Canadian wholesaler of fabrics. Applicant has no physical presence (locations or sales reps) in Missouri but believe its sales exceed Missouri's economic nexus threshold. On prior calls with Missouri DOR staff we have been told that as a wholesaler without physical presence, we do not need to register or collect/remit sales tax.
ISSUE 1:
Is Applicant required to register, collect, and remit Missouri sales tax?
RESPONSE 1:
No. A wholesaler is not required to register, collect, or remit Missouri sales tax unless selling directly to end users/consumers. In that case, Applicant should register as a seller of goods, not a wholesaler.
Section 144.020.1, RSMo. imposes a tax upon all sellers for the privilege of engaging in the business of selling tangible personal property within the state of Missouri.
Section 144.018, RSMo., however, exempts from sales tax sales made for resale which wholesaler sales would be. Wholesaler should obtain and retain a resale certificate attesting to the recipient's intent to re-sell the goods in the course of their business.
This letter ruling is binding upon the Department of Revenue with respect to the Applicant for three (3) years from the date of this letter and is subject only to statutory changes by the General Assembly and to changes in the interpretation of law by the courts or administrative tribunals. If a change occurs, the taxpayer who relies upon an outdated interpretation may be subject to additional taxes, interest and penalties, which may be imposed prospectively from the date of the change. For this reason, the interpretation set forth above should be reviewed on a regular basis. Please note that any change in or deviation from the facts as presented will render this ruling inapplicable.
Should additional information be needed, please contact Senior Counsel Kent L. Brown, General Counsel's Office, Post Office Box 475, Jefferson City, Missouri 65105-0475, phone (573) 751-0961.
Sincerely,
Trish Vincent