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


Wolters Kluwer Tax and Accounting

Wolters Kluwer Tax and Accounting is a leading provider of software solutions and local expertise that helps tax, accounting, and audit professionals research and navigate complex regulations, comply with legislation, manage their businesses and advise clients with speed, accuracy and efficiency. Wolters Kluwer Tax and Accounting is part of Wolters Kluwer N.V. (AEX: WKL), a global leader in information services and solutions for professionals in the health, tax and accounting, risk and compliance, finance and legal sectors. We help our customers make critical decisions every day by providing expert solutions that combine deep domain knowledge with specialized technology and services. Wolters Kluwer reported 2016 annual revenues of €4.3 billion. The company, headquartered in Alphen aan den Rijn, the Netherlands, serves customers in over 180 countries, maintains operations in over 40 countries and employs 19,000 people worldwide. Wolters Kluwer shares are listed on Euronext Amsterdam (WKL) and are included in the AEX and Euronext 100 indices. Wolters Kluwer has a sponsored Level 1 American Depositary Receipt program. The ADRs are traded on the over-the-counter market in the U.S. (WTKWY).

All stories by: Wolters Kluwer Tax and Accounting