Missouri ~ Sales and Use Tax: Legislation Containing SST Conformity and “Click Through,” Other Nexus Provisions Dead

The Missouri General Assembly ended its 2011 regular session without passing bills that would have conformed its sales and use tax laws to the Streamlined Sales and Use Tax (SST) Agreement (TAXDAY, 2010/12/13, S.8) and created a so-called “click-through nexus” provision, as well as another nexus provision based on gross receipts from certain sales. (TAXDAY, 2011/04/04, S.14)

H.B. 52 and H.B. 970, died upon adjournment of the Missouri General Assembly on May 13, 2011

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