Missouri Sales Tax Changes for DTC; Reminder on Monthly Shipment Limitation

Missouri Gov. Michael Parson signed legislation that will require out-of-state businesses, including California wineries that ship DTC wine sales into Missouri, to collect and remit sales tax if taxable sales from delivery of tangible personal property into Missouri in the previous calendar year or current calendar year exceeds $100,000 beginning Jan. 1, 2023. Until then, wineries with a Wine Direct Shipper license that do not have a physical presence in Missouri are only required to pay excise tax on DTC shipments.

In addition, members are reminded that the current law allows Wine Direct Shipper licensees to ship no more than two cases per month per consumer. Learn more about Missouri’s DTC law.

Contact Annie Bones, Regulatory Compliance Manager, with questions.