Missouri’s Taxation of Remote Sellers in a Post-Wayfair World

Authors

Charles L. Merriweather, Missouri Department of Revenue
John T.M. Whiteman, Missouri Department of Revenue

Publication Title

Washington University Journal of Law & Policy

Abstract

In this paper the authors consider the impact of the Wayfair decision on the state of Missouri. The authors – two members of the Missouri Department of Revenue – consider especially the unique implications Wayfair has to a state such as Missouri that is not a member of the SSUTA. It further surveys responses being developed by the state legislature.

Recommended Citation

Charles L. Merriweather and John T.M. Whiteman, Missouri’s Taxation of Remote Sellers in a Post-Wayfair World, 58 Wash. U. J. L. & Pol’y 095 (2019),
https://openscholarship.wustl.edu/law_journal_law_policy/vol58/iss1/9