A Missouri Department of Revenue letter ruling, LR 8376, addresses Missouri sales and use tax treatment when an out-of-state online retailer uses a Missouri third-party logistics provider to hold inventory and ship orders. The ruling sorts tax treatment by fulfillment location and ship-to address. Orders shipped from outside Missouri to Missouri addresses are subject to the Missouri vendor’s use tax. Orders shipped from outside Missouri to destinations outside Missouri are exempt from Missouri sales and use tax. Orders shipped from inventory located in Missouri to destinations outside Missouri also fall outside Missouri sales and use tax.
For orders fulfilled in Missouri and delivered to Missouri customers, the ruling treats title transfer as occurring in Missouri and applies Missouri sales tax. Retailers using in-state fulfillment should build order logic using two fields, fulfillment state and delivery state, then apply the matching Missouri tax type across every shipment. Be sure to keep support in the transaction file, including the inventory location used for shipment and the delivery destination, since Missouri rules tie sales versus use tax to title transfer and delivery facts. (Missouri Department of Revenue, Letter Ruling LR 8376, November 24, 2025)