If you ship out of a state, it really doesn't matter if you're shipping from Missouri across the Mississippi River to Illinois or a little further to Australia. The fact remains that you've shipped
out of Missouri. Therefore, based on this
golden rule and this
golden rule, Missouri tax doesn't apply. You might have to worry about Australia taxes, but that's not my problem.
Conversely, if you're in Australia and you ship to Missouri,
and if you have
nexus in Missouri, the Missouri taxes will apply, even if you're a loonnggg way away in the land down-under.
Sales Tax Guy
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Picture note: the picture above is from St. Louis Missouri and is hosted on Flickr. If you'd like to see a larger version, click here, then click on the "all sizes" button above the picture. I've never been to Australia, so...
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