MO HB1569

Establishes a nexus threshold for sellers to collect Missouri sales tax: $300,000 in cumulative gross receipts from sales delivered in Missouri plus more than 100 sales in the immediately preceding four quarterly periods, with exceptions for those demonstrating inability to meet these thresholds in future periods.

Creates a presumption that sellers are soliciting business in Missouri through independent contractors or representatives if cumulative gross receipts from customers referred by Missouri residents exceed $10,000 during the preceding four quarterly periods, rebuttable by proof of no constitutional nexus-satisfying solicitation.

Applies the nexus standards to both sales tax law (sections 144.010-144.525) and use tax law (sections 144.600-144.745), with specific application to internet sales and affiliate arrangements.

Modifies the definition of "seller" to include businesses regularly or systematically soliciting business in Missouri, including through independent contractors or other representatives, with detailed presumptions based on sales volume and customer referrals.

Removes a prior exemption in the use tax law for certain vendors with total gross receipts not exceeding $500,000 in Missouri or $12.5 million nationwide who maintain no physical place of business or selling agents in the state.