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Economic nexus

Missouri economic nexus threshold

Missouri's economic nexus rule decides when out-of-state sellers must collect sales tax. Here's the current threshold, how it's measured, and how the transaction-count rule has changed.

By John DoeReviewed by Jane Doe, CPAUpdated June 2026How we verify

Confidence: moderate

Parts of this page (often the trailing-nexus timing) are still being verified, so our confidence here is moderate rather than high. Confirm anything you act on with Missouri Department of Revenue, Taxation Division or a tax professional before you register or deregister.

Sales threshold
$100,000
Transaction threshold
Never used
Logic
sales only
Measured over
preceding 12-month period, determined at the end of each calendar quarter
Effective
January 2023

Source: Missouri Department of Revenue, Taxation Division

Nexus & savings calculator

Estimate whether you still have nexus in Missouri — and what canceling could save.

$

Missouri no longer counts transactions — only sales matter here.

$
  • Physical presence
  • Sales over $100,000
  • Transactions (not counted here)
Likely eligible to cancel

Based on these numbers you likely no longer have nexus in Missouri. You can usually deregister after clearing the trailing-nexus window and filing your final return.

Trailing nexus: Missouri applies trailing nexus — expect to keep filing for roughly 12 months after your nexus ends. Confirm the exact window before canceling.

You could stop paying

$600/ yr

How to cancel in Missouri →

Estimate only — general education, not tax advice. Confirm with Missouri's tax authority before you register or deregister.

What is economic nexus in Missouri?

Economic nexus means you can owe sales tax in Missouri based purely on your sales volume there — no physical presence required. It traces to the 2018 South Dakota v. Wayfair decision. Missouri's threshold took effect January 2023.

Today the threshold is $100,000 in sales, measured over preceding 12-month period, determined at the end of each calendar quarter.

The transaction-count history

Missouri has never used a transaction-count trigger — only the sales figure matters.

If your only nexus reason is the transaction count, watch it closely — a low-revenue, high-order business can cross it.

What counts toward the threshold

Gross receipts from taxable sales of tangible personal property delivered into Missouri; includes marketplace facilitator sales; excludes exempt sales, services, sales for resale, and returns

Marketplace-facilitated sales (Amazon, Etsy, eBay) count toward your Missouri threshold even when the marketplace remits the tax.

Where TrailingZero fits

TrailingZero connects to your store read-only, maps where you actually have nexus state by state, and tracks your sales against Missouri's threshold so you register only when you truly cross it — and deregister when you fall below. During any wind-down it can file the zero-dollar returns so nothing lapses — and you only pay for the states you genuinely keep. Run a free audit anytime; this page is free education either way.

Missouri Economic nexus FAQ

What is the economic nexus threshold in Missouri?
$100,000 in sales, measured over preceding 12-month period, determined at the end of each calendar quarter, in effect since January 2023.
Did Missouri remove the 200-transaction rule?
Missouri has never used a transaction-count trigger — only the sales figure matters.
Do marketplace sales count toward economic nexus in Missouri?
Yes, they count toward the threshold even though the marketplace collects the tax.
Is this tax advice?
No. This page is general education built from public sources and the rules change often. Confirm your specific situation with the state's tax authority or your accountant before you register or deregister.

More on Missouri sales tax

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Other states

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Sources

Primary sources reviewed for this page. Data current as of June 2026.

TrailingZerois software, not a CPA or law firm, and this page is general education — not tax or legal advice. State rules and thresholds change frequently; confirm your situation with the state's tax authority or your accountant before you register or deregister. See how we research and review this data in our editorial & accuracy policy.