Tax Law

Recent Posts

Missouri Fails to Pass Marketplace Facilitator Legislation
Posted on 27 May 2020 by Eversheds Sutherland LLP

Missouri legislations adjourned their legislation session without passing its pair of marketplace facilitator bills ( S.B. 529 and H.B. 1700 ). Local mayors are pushing the Governor to call a special session to the address the issue. Read More

I’ll Take the Desk to Go: Missouri Supreme Court Denies Sale-For-Resale Exemption to Hotel Furnisher
Posted on 9 Apr 2020 by Eversheds Sutherland LLP

The Missouri Supreme Court held that a company’s sales of linens, mattresses, desks, garbage cans, and DVD players to a company operating a chain of hotels were not exempt from sales tax as sales for resale. The court rejected the furnishing company’s... Read More

Missouri Proposes Post-Wayfair Legislation
Posted on 20 Feb 2020 by Eversheds Sutherland LLP

Missouri lawmakers have proposed H.B. 1957 , which would require vendors engaging in business activities in Missouri with gross receipts from in-state sales of tangible personal property totaling $100,000 or more during a 12-month period to collect and... Read More

Missouri Proposes Post-Wayfair Legislation
Posted on 20 Feb 2020 by Eversheds Sutherland LLP

Missouri lawmakers have proposed H.B. 1957 , which would require vendors engaging in business activities in Missouri with gross receipts from in-state sales of tangible personal property totaling $100,000 or more during a 12-month period to collect and... Read More

Missouri Director of Revenue Finds Sales Fulfilled and Shipped from Warehouse in Missouri Subject to Sales Tax.
Posted on 31 Jan 2019 by Eversheds Sutherland LLP

The Missouri Department of Revenue, in a letter ruling, found that a taxpayer’s sales of exercise products were subject to state and local sales taxes because the transactions were not in commerce, since the orders were fulfilled and shipped to Missouri... Read More