Crucial is a division of Micron Semiconductor Products, Inc. (MSP) As such, Crucial must collect sales tax in the locations where there is a physical presence. That presence can be anything from a warehouse, a single employee, or having 3 rd party sales reps with locations in the state. Additionally, the Missouri legislature has also been considering whether to follow other states and enact an “Amazon Law”. This will require any company with sales affiliates in a state to charge the sales tax. As you may know, Crucial has an affiliates program that includes affiliates across the US.
Just like Micron being based out of Boise and having locations all over the US, Spectrum Sales (the company we list for the Missouri location) is based out of Kansas but also has a presence in Missouri at the following address:
1220 Hidden Oak Road Chesterfield, MO 63017-1926
Additionally, the Quill ruling that you cited does not preclude a company from voluntarily registering to collect tax in a state if there is no physical presence. Many companies will register to collect the tax in a particular state in order to protect themselves from being found to have a taxable presence years after a sale has occurred.
So yes, we have to charge tax for orders shipping to Missouri.
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