Missouri’s Taxation of Remote Sellers in a Post-Wayfair World

Abstract

In this paper the authors consider the impact of the Wayfair decision on the state of Missouri. The authors – two members of the Missouri Department of Revenue – consider especially the unique implications Wayfair has to a state such as Missouri that is not a member of the SSUTA. It further surveys responses being developed by the state legislature.

Keywords

Tax, SALT, State and local taxes, Tax law, South Dakota v. Wayfair Inc. 138 S. Ct. 2080 (2018), Quill Corp. v. North Dakota 504 U.S. 298 (1992), Use tax, Sales tax, E-commerce, Dormant commerce clause, Interstate commerce, Nat’l Bellas Hess Inc. v. Dep’t of Revenue of Ill. 396 U.S. 753 (1967), Complete Auto Transit Inc. v. Brady, 430 U.S. 274 (1977), Direct Mktg. Ass’n v. Brohl 135 S. Ct. 1124 (2015), SSUTA, Missouri

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Authors

Charles L. Merriweather (Missouri Department of Revenue)
John T.M. Whiteman (Missouri Department of Revenue)

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