What is the responsibility for a Missouri-based Disregarded LLC wrt sales tax for internet sales?

Question

In Missouri's online sales-tax registration process, the registrant is required to choose a business type from the list below. Using the physical form 2643, this information is not requested.

I sell at special events
I make mobile sales
I make sales from vending machines
Provide Telecommunication Services

The support person told me "You don’t need to choose any of them, you are just making sales." The website disagrees, requiring that one be selected. So, which is it?

The online registration and physical form both require a selection of either S Corp or C Corp as the business type. Assuming this doesn't mean that LLCs get a pass on sales tax, what does this mean? That LLCs can't do retail sales in Missouri? Not the case, many do.

It seems like there's a good chance I'm just using the wrong process. That said, how would a Missouri-based LLC register to collect sales tax in Missouri? I'm waiting on a response from the DoR, but that may take a while.

Don Branson · Answer

I contacted support and received this response:

"This is a glitch in the application online.  If you would continue on with the application and just answer the corporate tax questions that it prompts you.  Upon registration into the Missouri tax system we will see in the beginning of your registration that you indicated you were a disregarded or a partnership.  We will then register as such and ignore the corporate tax section filled out."

So, it seems that they'll take the application and a human will interpret what ought to be done.

What is the responsibility for a Missouri-based Disregarded LLC wrt sales tax for internet sales?

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