This blog was last updated on May 28, 2026
After the South Dakota v. Wayfair, Inc. decision, almost every state incorporated changes to how remote sellers must collect and remit sales tax. Missouri passed legislation that provides for economic nexus effective January 1, 2023. Further details are as follows.
Enforcement date: 
January 1, 2023
Sales/transactions threshold:
$100,000
Measurement period:
Previous 12-month period
Included transactions/sales:
Gross receipts from taxable sales of tangible personal property
When You Need to Register Once You Exceed the Threshold:
Next transaction
Summary: Effective January 1, 2023, vendors with cumulative gross receipts of at least $100,000 from taxable sales of tangible personal property in the previous 12-month period must collect the state vendor use tax rate and any applicable local use taxes.
Remote sellers and marketplace facilitators selling within Mississippi should work with a partner that understands the intricacies of collecting and remitting sales tax. That way they can stay compliant without hindering normal business operations.
Missouri Sales Tax Resources: For more information on Missouri economic nexus sales tax changes, reach out to our team. Also check out our interactive sales tax nexus map for real-time updates on each state.