MO HB410

Establishes that a seller has nexus with Missouri (and must collect sales tax) if cumulative gross receipts exceed $200,000 and more than 100 sales of property delivered in Missouri occur during four consecutive quarterly periods, unless the seller demonstrates inability to meet this threshold in future quarters.

Creates a presumption of nexus for sellers using independent contractors or other representatives in Missouri if cumulative gross receipts from referred customers exceed $10,000 during four consecutive quarterly periods, but allows rebuttal if the representative did not engage in constitutional nexus-satisfying solicitation.

Applies nexus thresholds to both the Sales Tax Law (section 144.010) and Use Tax Law (section 144.605), establishing uniform standards for when out-of-state sellers must register and collect Missouri taxes.

Removes language from section 144.030 bracketing references to interstate commerce sales exemptions, clarifying the statute's application to sales and use tax exemptions.

Modifies the definition of "vendor" in the Use Tax Law to explicitly include sellers using mail order, advertising, agents, internet solicitation, and other means to establish presumptions about when sellers must collect use taxes on property for storage, use, or consumption in Missouri.