Which marketplaces collect Missouri sales tax?

Amazon, Etsy, eBay, Walmart Marketplace, and most similar marketplaces collect Missouri sales tax on transactions they facilitate. Your direct-to-consumer sales (Shopify, website, wholesale) are your responsibility.

Is Etsy a marketplace facilitator in Missouri?

Yes — Etsy meets the marketplace facilitator definition in Missouri and collects Missouri sales tax on facilitated orders. Etsy sellers don't collect tax on those Etsy transactions, but direct (off-Etsy) sales remain the seller's responsibility.

Is eBay a marketplace facilitator in Missouri?

Yes — eBay is a marketplace facilitator in Missouri and collects, files, and remits Missouri sales tax on its facilitated transactions. The seller still tracks listings for income tax and resale-certificate purposes.

Is DoorDash a marketplace facilitator in Missouri?

Yes — DoorDash collects Missouri sales tax on delivery orders it facilitates and remits to the Missouri DOR. Restaurants and merchants typically receive remittance reports rather than collecting on those orders themselves.

Is Uber Eats a marketplace facilitator in Missouri?

Yes — Uber Eats acts as a marketplace facilitator in Missouri for the orders it processes, collecting and remitting the applicable Missouri sales tax on the food and delivery charges it bills.

Do marketplace sales count toward my Missouri nexus threshold?

In most states, marketplace-facilitated sales are EXCLUDED from the economic nexus threshold calculation. But Missouri may differ — verify before assuming.

Does Shopify qualify as a marketplace facilitator?

Standard Shopify (your own standalone store) does NOT qualify — you're the seller of record. Shopify Markets Pro, however, does qualify as a marketplace facilitator in many states.

Missouri Marketplace Facilitator Sales Tax Rules — 2026

Updated 2026-06-08

Use this Missouri marketplace facilitator sales tax guide to check 2026 rules, collection requirements, effective-date notes, threshold counting, and how Amazon, Etsy, eBay, DoorDash, and Uber Eats orders differ from direct-store sales. Direct channels still use the $100,000 threshold.

Missouri's marketplace facilitator law

Missouri has a marketplace facilitator law: marketplaces (Amazon, Etsy, eBay, Walmart Marketplace) calculate, collect, and remit sales tax on your behalf for transactions they facilitate to Missouri buyers.

This significantly reduces your compliance burden if you sell primarily through marketplaces. But it does not exempt you from registering if you also have direct channels (your own store, wholesale, trade shows, etc.).

Key distinctions

Facilitated sales (collected by the marketplace): you generally don't collect or remit.
Direct sales (your own checkout): your responsibility as before.
Informational filings may still be required depending on Missouri's rules, even on marketplace-facilitated volume.
Most states exclude marketplace-facilitated sales from your economic nexus threshold calculation, but double-check Missouri specifically before assuming.

Marketplace-specific gotchas in Missouri

Not every platform you sell on is legally a marketplace facilitator. Shopify's store platform is not — you are the seller of record. Shopify's Markets Pro is. Verify per platform.
Wholesale sales through a marketplace are usually NOT marketplace-facilitated — the marketplace is a payment conduit, not the seller. Direct-collect obligations still apply.
Returning customers and refunds: if the marketplace remitted tax and you process a refund outside the marketplace, the refund usually needs to flow through the marketplace to trigger the tax reversal. Off-marketplace refunds create reconciliation headaches.

Missouri nexus note

Missouri sales tax nexus and economic nexus threshold: remote sellers and marketplace facilitators that sell tangible personal property into Missouri must collect and remit vendor's use tax when gross receipts from taxable Missouri sales exceed $100,000. Missouri uses a sales-only threshold -- no transaction-count test. The Department of Revenue FAQ says sellers check at the end of each calendar quarter using the preceding 12-month period, and collection is required no later than three months after the quarter in which the threshold is crossed. Marketplace-only sellers do not collect Missouri vendor's use tax themselves, but sellers with both marketplace and independent sales count marketplace-facilitated receipts toward the $100,000 threshold and collect on their non-marketplace sales once the threshold is met. Missouri DOR source data last retrieved 2026-06-08.

What to do next

Read the full Missouri overview for thresholds, filing frequency, marketplace facilitator rules, and registration links. Use the nexus calculator to check whether you have crossed the threshold. For background on the post-Wayfair economic nexus framework, see the pillar guide.

Frequently asked questions

Which marketplaces collect Missouri sales tax?: Amazon, Etsy, eBay, Walmart Marketplace, and most similar marketplaces collect Missouri sales tax on transactions they facilitate. Your direct-to-consumer sales (Shopify, website, wholesale) are your responsibility.
Is Etsy a marketplace facilitator in Missouri?: Yes — Etsy meets the marketplace facilitator definition in Missouri and collects Missouri sales tax on facilitated orders. Etsy sellers don't collect tax on those Etsy transactions, but direct (off-Etsy) sales remain the seller's responsibility.
Is eBay a marketplace facilitator in Missouri?: Yes — eBay is a marketplace facilitator in Missouri and collects, files, and remits Missouri sales tax on its facilitated transactions. The seller still tracks listings for income tax and resale-certificate purposes.
Is DoorDash a marketplace facilitator in Missouri?: Yes — DoorDash collects Missouri sales tax on delivery orders it facilitates and remits to the Missouri DOR. Restaurants and merchants typically receive remittance reports rather than collecting on those orders themselves.
Is Uber Eats a marketplace facilitator in Missouri?: Yes — Uber Eats acts as a marketplace facilitator in Missouri for the orders it processes, collecting and remitting the applicable Missouri sales tax on the food and delivery charges it bills.
Do marketplace sales count toward my Missouri nexus threshold?: In most states, marketplace-facilitated sales are EXCLUDED from the economic nexus threshold calculation. But Missouri may differ — verify before assuming.
Does Shopify qualify as a marketplace facilitator?: Standard Shopify (your own standalone store) does NOT qualify — you're the seller of record. Shopify Markets Pro, however, does qualify as a marketplace facilitator in many states.

Sources

date_retrieved: 2026-06-08