An out-of-state seller’s sales of products fulfilled by a third-party warehouse in Missouri were subject to Missouri sales tax since the third-party warehouse was considered the seller’s place of business and the transfer of title and ownership took place in Missouri. The seller makes sales online and through TV infomercials and does not have a retail store or employees in Missouri. The seller’s only presence in Missouri is inventory that it stores in the third-party warehouse. Missouri tax law states that maintaining a place of business in the state including using a warehouse whether it is owned or operated by the vendor or by any other person other than a common carrier acting in its capacity as such. Because Missouri is an origin-based state, the sales fulfilled by the third-party warehouse are subject to state and local sales tax at the applicable tax rate at the warehouse location. The seller’s sales of products that are fulfilled from out-of-state warehouses are not subject to Missouri state and local sales tax at the customer’s location. Rather, they are subject to Missouri state and local use tax at the applicable use tax rate at the customer’s location. (Letter Ruling No. LR 7972, Missouri Department of Revenue, August 23, 2018)