In a recent Letter Ruling, the Director of Revenue has determined that a Missouri taxpayer, who uses an out-of-state company’s website to sell its products, must collect and remit Missouri state and local sales tax on products sold and delivered to customers in Missouri. The applicable local sales tax is the rate in effect at the taxpayer’s Missouri fulfillment center. Since the out-of-state company does not purchase the taxpayer’s product for resale, and does not take possession of, title to, or ownership of the product, the out-of-state company is purely an intermediary, making the Missouri taxpayer the true retailer of the product. (Letter Ruling No. LR4368, Missouri Department of Revenue, December 18, 2007)