A remote seller or marketplace facilitator selling tangible personal property into Missouri must collect vendor's use tax when its gross receipts from taxable sales in Missouri exceed $100,000 (as at 1 October 2026; from 1 January 2023). The total includes sales of tangible personal property shipped to Missouri customers through a marketplace facilitator. There is no transaction-count test.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.