An out-of-state online retailer with nexus in Missouri should collect and remit Missouri vendor’s use tax on its sales of tangible personal property to Missouri customers because the orders are approved outside of Missouri and the products are shipped from a location outside of Missouri. The retailer should collect and remit the local use tax at the location where the product is first delivered in Missouri. If the retailer has no sales in Missouri for the tax period, it must still file a vendor’s use tax return. The return for such a period would be a zero return. (Letter Ruling No. LR 7029, Missouri Department of Revenue, February 3, 2012)