Missouri vendors must collect.

In order for vendors to attain eligibility to contract with the State of Missouri, the vendor and its affiliates must collect and pay sales or use tax, regardless of whether they have nexus or not. Effective August 28, 2004, vendors and their affiliates who make sales at retail of tangible personal property or for the purpose of storage, use, or consumption to Missouri customers must collect and remit the appropriate sales and use taxes to in order to vie for any state contract. “Affiliate of the vendor” means any person or entity that is under control of the vendor, whether through stock ownership or otherwise. (House Bill 600, Section 34-040.6, effective as noted above.)

Posted on September 10, 2004