Article Title

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

Publication Title

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.