Missouri- The Last State To Enact Economic Nexus Legislation

The 2018 U.S. Supreme Court ruling in South Dakota v. Wayfair has changed the dynamic of sales tax in a number of ways. Where almost every state in the union has already enacted economic nexus legislation for remote sellers, states like Florida and Missouri have been late to the party to impose sales tax with respect to seller’s economic nexus in the state.  On April 19, 2021, Florida lawmakers finally joined the other 43 states to impose an economic nexus threshold, and now Missouri is also set to finally pass a similar law.

The Missouri legislature approved  S.B. 153 in a 102-42 vote, following some modifications in the bill. Missouri Rep. John Eggleston said, “We have to be fair to out-of-state businesses because that’s what the Supreme Court said, and we want to help our in-state businesses to better compete.” He also added, “After a lot of negotiation, I think we’re at a pretty good spot.”

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