Missouri enacts new income tax sourcing election and sales tax affiliate nexus

July 2013


On July 12, 2013, Missouri enacted H.B. 128, which provides taxpayers with a new single sales factor apportionment election. Missouri taxpayers should be aware of this additional election when apportioning income for Missouri corporate income tax purposes.

Additionally, on July 5, 2013, Missouri enacted S.B. 23, which provides affiliate and click-through nexus standards for sales and use tax purposes. Out-of-state vendors selling taxable products or services to Missouri customers should review whether activities of in-state affiliates or third parties create a sales and use tax registration and filing obligation with the state.

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Peter Michalowski
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