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A Missouri legislator pre-filed House Bill No. 244, which would require, beginning January 1, 2022, use tax nexus for remote vendors if their cumulative gross receipts from sales of tangible personal property, digital goods, and services to purchasers in Missouri is at least $100,000 annually. The bill would also require, beginning no later than January 1, 2022, marketplace facilitators to register with the Missouri Department of Revenue to collect and remit sales and use tax on sales made through the marketplace facilitator’s marketplace by or on behalf of marketplace sellers that are purchased in or delivered into the state.