MO HB970

Establishes a presumption that sellers regularly or systematically solicit business in Missouri if cumulative gross receipts from sales delivered to the state exceed $300,000 and more than 100 sales are made in the preceding four quarterly periods, unless the seller can demonstrate otherwise.

Creates a presumption that sellers solicit business through independent contractors or representatives if a Missouri resident receives commission for referring customers and cumulative gross receipts from referred sales exceed $10,000 during the preceding four quarterly periods, rebuttable by proof of no constitutionally sufficient solicitation.

Applies similar $300,000 gross receipts and 100-sale thresholds to use tax law definitions of "engages in business activities within this state" and expands the definition of "vendor" to include sellers using mail order, advertising, agents, and internet means to solicit business.

Removes language exempting certain sales made in interstate commerce from sales tax computation in Missouri.

Adds clarifying language that "sale" and "use" definitions apply specifically to use tax law provisions in sections 144.600 to 144.745.