A new Missouri law requires any out-of-state business, including a California winery, with no physical presence in the state to register with the Missouri Department of Revenue (DOR) to collect and remit state and local use taxes on DTC sales into Missouri. This applies if gross receipts from taxable sales of tangible personal property delivered to consumers in Missouri in the previous calendar year or current calendar year exceeds $100,000. Remote sellers over the $100,000 threshold should register with the DOR for a vendor’s use tax account online or submit a Missouri Tax Registration Application (Form 2643). The law (SB 153) was enacted in 2021 and went into effect on Jan. 1, 2023. More details may be found on the DOR’s website.