Missouri’s Taxation of Remote Sellers in a Post-Wayfair World
Washington University Journal of Law & Policy
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.
Charles L. Merriweather and John T.M. Whiteman,
Missouri’s Taxation of Remote Sellers in a Post-Wayfair World,
Wash. U. J. L. & Pol’y