Missouri is set to enact economic nexus requirements, asserting a sales and use tax collection obligation on remote sellers and marketplace facilitators. On May 14, 2021, the Missouri Legislature passed S.B. 153, which the governor is widely expected to sign. Upon signing, Missouri will join the other 44 states and the District of Columbia that have already enacted economic nexus provisions, making it the final state that imposes sales and use tax to enact economic nexus provisions. Under the bill, vendors with cumulative gross receipts from the sale of tangible personal property into the state of at least $100,000 in the previous or current calendar year will be required to collect and remit tax beginning on January 1, 2023. The bill also requires marketplace facilitators to collect and remit use taxes on behalf of the third-party sellers utilizing their platform beginning January 1, 2023. A “marketplace facilitator” is defined as a person that “facilitates a retail sale by a marketplace seller by listing or advertising for sale by the marketplace seller, in any forum, tangible personal property or services that are subject to tax,” and that “either directly or indirectly through agreements or arrangements with third parties collects payment from the purchaser and transmits all or part of the payment to the marketplace seller.” A “marketplace seller” is “a seller that makes sales through any electronic marketplace operated by a marketplace facilitator.”