A national retailer that sells merchandise online to be picked up at its brick and mortar stores in Missouri is subject to Missouri sales tax and not seller’s use tax on the sales. Customers order products and pay for them on the retailer’s website and choose to pick up the products at one of the retailer’s brick and mortar stores in Missouri. Missouri tax law states that “In general, a sale of tangible personal property is subject to sales tax if title to or ownership of the property transfers in Missouri unless the transaction is in commerce.” A transaction is “in commerce” if the order is approved outside of Missouri and the tangible personal property is shipped from outside of Missouri directly to the buyer in Missouri. The retailer’s sales are not made “in commerce.” Ownership of and title to the merchandise transfers at the brick and mortar location. The sales are subject to the local sales tax in effect at the location of the brick and mortar store where the customer picks up the merchandise, because that is where the sale is consummated. (Letter Ruling No. LR 6985, Missouri Department of Revenue, December 9, 2011, released February 2012)