Missouri State Tax Rulings
Free plain-English summaries of state tax letter rulings and advisory opinions issued in Missouri, with full citations and the original source on every page.
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Does an online auction platform have to collect Missouri sales tax on its 10% buyer's premium, for both regular goods and titled property like vehicles and boats?
It depends on what's being sold. The 10% buyer's premium is taxable as part of the sales price for regular (non-titled) tangible personal property, but it is not subject to Missouri sales tax on title…
I rent out my farm's outdoor and indoor space as a wedding venue, with no food, drinks, or overnight stays -- is that rental subject to Missouri sales tax?
Yes -- Missouri's sales tax on 'rooms, meals and drinks' under Section 144.020.1(6), RSMo, applies to a farm's wedding-venue rentals even though no food, drinks, or overnight lodging are provided. The…
As a contractor, I store construction supplies in my Missouri warehouse before using them at various job sites -- which local use-tax rate applies, and do I owe more once I know the installation site?
The correct use-tax rate is the rate at your warehouse location, not the rate where the supplies are eventually installed. Because a contractor is the "final consumer" of construction supplies at the …
I sell an implantable neurostimulator that treats Parkinson's and epilepsy -- does it qualify for Missouri's sales tax exemption for prosthetic devices?
No -- the Device is taxable, not exempt as a 'prosthetic device.' Missouri's prosthetic device exemption under Section 144.030.2(18), RSMo, turns on whether the item replaces the function of an intern…
I sell mobile homes in Missouri but deliver and install some of them out of state -- do I owe Missouri sales tax on those out-of-state sales?
No -- Applicant owes no Missouri sales or use tax on these out-of-state mobile home sales. Under 12 CSR 10-133.200.3(A), title to the mobile home doesn't transfer until the seller completes its delive…
My fitness studio only offers instructor-led classes, not open gym access -- are my membership fees subject to Missouri sales tax?
No -- Applicant's fitness club membership fees are not subject to Missouri sales tax. Section 144.020.1(2), RSMo, taxes fees paid for admission to places of amusement, entertainment, or recreation, bu…
I sell building materials wholesale into Missouri from out of state and my customers give me resale certificates -- do I have to register and collect Missouri use tax?
No, not unless your Missouri sales cross $100,000 in a calendar year. Missouri law defines an out-of-state seller like this as a "vendor," but a vendor only has to register and collect use tax once it…
My venue collects ticket money for touring performers who rent our space, and we agreed they'd handle the sales tax -- am I still responsible for collecting it at the point of sale?
Yes -- the venue that actually collects the money from ticket buyers is the one responsible for collecting sales tax on those sales, no matter what a private agreement says about who ultimately remits…
I receive retirement benefits from a Missouri public university's pension plan -- do they qualify as a 'non-privately-funded' retirement subtraction on my Missouri return, even though I also contributed to the plan myself?
Generally yes. Benefits paid from a Missouri public university's governmental retirement plans qualify as 'retirement benefits received from sources other than privately funded sources' under Section …
Does a Montana customer owe Missouri sales tax on an item shipped from a Missouri manufacturer via UPS?
NO, Missouri sales tax is not owed, because when a Missouri seller ships goods out of state via a third-party carrier (like UPS) with no special agreement about title, title transfers at the out-of-st…
Does Missouri LR 8270 exempt a telecommunications provider's purchase of portable equipment huts and their HVAC units from sales or use tax?
NO to both -- neither the portable equipment huts nor their climate-control HVAC units qualify for Missouri's manufacturing-equipment sales/use tax exemption, because supporting infrastructure that me…
Does Missouri tax canned non-alcoholic beverages sold direct to consumers at the reduced 1% food sales tax rate?
YES, these canned non-alcoholic beverages qualify for Missouri's reduced 1% food tax rate, because the Department looks at whether the sale is for home consumption (not the abstract type of product), …
An out-of-state government agency presented its own state's tax exemption at our Missouri location and says it shouldn't owe Missouri sales tax -- is that right?
Yes. Out-of-state government tax exemptions do not carry over to Missouri -- a Missouri seller must still collect Missouri sales tax from an out-of-state government agency unless some other, independe…
As a caterer that bills a hotel directly for banquet meals, must I keep collecting sales tax on those catering charges even after the hotel gives me an exemption certificate?
Yes -- the caterer (as the original seller of the meals to the hotel) must keep collecting and remitting sales tax on its catering charges to the hotel. The exemption certificate the hotel provided do…
What does Missouri LR 8246 conclude about Taxability of Candy Sales?
YES, candy, fudge, and chocolate sold to-go (not hot, not further prepared) qualify for Missouri's reduced 1% food tax rate because they are SNAP-eligible food. Applicant sells in-house made fudge, in…
My bakery charges admission for cookie-decorating classes at community events -- is that fee subject to Missouri sales tax?
No, admission fees for a genuine instructional class (here, a hands-on cookie-decorating class with step-by-step teaching) are exempt from Missouri's amusement/admission sales tax, because the law car…
Does an out-of-state company that leases equipment physically located in Missouri, but has no other presence in the state, have to collect Missouri use tax as a vendor?
YES, an out-of-state lessor with no other Missouri presence still creates 'physical presence' nexus simply by having its own leased equipment physically located in Missouri, so it must register and co…
Does a nonprofit marketplace platform have to collect Missouri use tax on donated-goods sales made for other charities?
NO, the sales are exempt from Missouri use tax, so the nonprofit marketplace platform does not even need to register as a marketplace facilitator. Applicant, a California-based 501(c)(3) nonprofit, ru…
Does a resort have to collect a special local district sales tax on rooms physically located just outside the taxing district's boundary?
YES -- Applicant must collect the special local district sales tax (the community improvement district and transportation development district tax) even on reservations for accommodations physically l…
Which parts of a utility-scale solar farm are exempt from Missouri sales and use tax?
The core components of a utility-scale solar photovoltaic system -- solar panels, racking and supports, combiner boxes, inverters, solar collection transformers, and the project substation/interconnec…
Does a manufacturer collect Missouri sales tax on a structure that becomes real property once installed, or does the manufacturer pay tax on its own materials instead?
IT DEPENDS entirely on WHEN legal title to the structure passes to the buyer. If title passes before the structure is installed, the sale is treated as a sale of tangible personal property: Applicant …
Does Missouri charge sales tax on waste removal or dumpster/roll-off container services?
NO, Applicant does not need to collect Missouri sales tax on its waste removal service charges. Applicant provides waste removal services to residential and commercial customers who fill a roll-off co…
Does Missouri charge sales tax on Software as a Service (SAAS) subscriptions?
NO, Missouri regulation 12 CSR 10-109.050(2)(I) specifically provides that the sale of software as a service is not subject to tax. Applicant is a Software as a Service (SAAS) company located outside …
Does Missouri charge sales tax on digital music or e-signature subscription services?
NO, both digital music subscriptions and digital signature (e-signature) subscriptions are excluded from Missouri sales and use tax. Section 144.020.1(4), RSMo, excludes amounts paid for access to 'in…
Is a saw used to cut steel to length for customers exempt from Missouri sales tax as manufacturing equipment?
NO, the saw itself is not exempt -- it is fully taxable, because merely cutting purchased steel or aluminum to a shorter length is not 'fabrication' or 'manufacturing' under Missouri law. Installation…
Does a Missouri municipality have to charge sales tax on concessions and other items sold at its Community Center and Aquatics Center?
NO, Applicant's sales of concessions and other items of tangible personal property at its Community Center, Aquatics Center, and recreational events are not subject to sales tax, because Section 144.0…
Does a food-delivery platform have to collect and remit Missouri sales tax on restaurant orders and delivery fees?
NO to both questions. The Applicant (a food-delivery platform) does not need to collect and remit Missouri sales tax on food and drink sold by in-state restaurants -- the restaurants remain the seller…
Does a 501(c)(3) charity have to collect and remit Missouri sales tax on donated clothing it sells at its resale/thrift store?
NO, the charity does not have to collect and remit sales tax on the items sold at its resale/thrift store, because Section 144.030.2(19), RSMo, exempts sales made by charitable organizations in their …
Are a packaging company's sales of custom, customer-branded packaging materials subject to Missouri sales tax?
YES, Applicant's sales of packaging materials -- including packaging printed with a customer's own branding -- are subject to Missouri sales tax as long as title transfers to the customer in Missouri.…
Does a Missouri medical spa owe sales or use tax on cosmetic injection products like Botox and dermal fillers that it buys from out-of-state vendors?
YES, the medical spa's out-of-state purchases of cosmetic injection products (Botox, Xeomin, Dysport, Sculptra, Restylane, Juvederm, and RHA fillers) are subject to Missouri use tax, because the spa i…
Does a city-owned golf club have to charge sales tax on green fees, cart rentals, merchandise, food, and alcohol, and does it owe sales tax on its own purchases of course supplies and equipment?
NO, in both directions. The municipality-owned golf club's green fees, cart rentals, merchandise, food, beverages, alcohol, and other tangible personal property it sells are NOT subject to sales tax, …
Are audiometers exempt from Missouri sales tax under the hearing aid exemption?
NO, audiometers are not exempt -- they are fully taxable, because Missouri's sales tax exemption in Section 144.030.2(18), RSMo, covers hearing aids and hearing aid supplies, but an audiometer (a devi…
Does Missouri sales tax apply to renting floating dock or boat slip space at a marina, including on multi-year leases, and can a long-term renter claim a permanent-resident exemption?
YES, Missouri sales tax applies to renting floating dock or boat slip space, because floating docks are tangible personal property and the lessor didn't already pay tax on purchasing them. Each lease …
Can Missouri-resident S corporation shareholders claim a resident credit for Missouri tax on income the S corporation earns in other states?
IT DEPENDS. Yes, the Taxpayers can claim the Section 143.081.3(2), RSMo, resident credit for Missouri income tax on their share of S-corp income from a state with no income tax, and also for income fr…
If my wholesaler drop ships my products directly to my customers in Missouri, do I have to collect and remit Missouri sales tax?
YES, Applicant should be collecting and remitting Missouri sales tax on these sales, because in a drop shipment title to the product passes first from the third-party supplier to Applicant and then fr…
Is a fuel additive like cold flow improver (CFI) subject to Missouri sales tax when the terminal operator only charges customers an injection fee, not for the additive itself?
YES, the fuel terminal's purchases of cold flow improver (CFI) are subject to Missouri sales tax. Because Applicant only charges customers an injection fee for the service and does not separately char…
Is a separately stated fuel surcharge on a product sale invoice exempt from Missouri sales tax the same way a separately stated delivery charge is?
YES, the fuel surcharge is taxable -- even though it is stated separately on the invoice, Missouri law only excludes 'usual and customary delivery charges' from taxable gross receipts, and a mandatory…
Does a dental practice have to charge sales tax on teeth-whitening gel refills it gives patients to use at home?
YES. Applicant, a dental practice, must charge sales tax when it issues teeth-whitening gel refills to patients, because the patients apply the gel themselves at home without a licensed dentist's supe…
Is splicing tape that a drywall manufacturer uses to bond rolls of material together during production subject to Missouri sales or use tax?
NO for state tax and local use tax -- Applicant's purchases of splicing tape used to bond rolls of drywall material together during continuous production are exempt as materials 'used and consumed in …
Can a subcontractor use a Form 149 exemption certificate to buy materials tax-free because the work is ultimately for the U.S. Government?
NO. A subcontractor's purchases of materials used in work performed for a Government Contractor are NOT exempt from Missouri sales tax, even with a Form 149 marked 'purchases on behalf of the U.S. Gov…
Does an out-of-state business that sells and installs window coverings in Missouri have to charge its customers sales tax, and does it owe use tax on the materials it installs?
IT DEPENDS ON WHICH TAX: Applicant should NOT charge its Missouri customers sales tax on window coverings, because the blinds, shades, and shutters become part of the customer's real property once ins…
Is a Missouri farmer's purchase of a high tunnel (a temporary, movable greenhouse-like structure) from a farm and feed store subject to Missouri sales tax?
NO. The Missouri Department of Revenue ruled that Applicant's purchase of a high tunnel from a Missouri farm and feed store is not subject to sales tax, so long as the high tunnel is used for any agri…
Does a political subdivision that runs riverboat excursion tours have to charge Missouri sales tax on its ticket prices, and on its onboard food and souvenir sales?
IT DEPENDS ON WHAT'S BEING SOLD: The Applicant's ticket fees and charges for riverboat tours, cruises, and charters are NOT taxable, because Section 144.030.2(17), RSMo, exempts admission fees to a pl…
Does a utility company have to charge sales tax on utilities it sells to hotels, motels, and other transient accommodation establishments?
IT DEPENDS ON WHERE THE UTILITIES ARE USED: Applicant, a utility company, should NOT charge sales tax on utilities sold to hotels, motels, or other transient accommodation establishments when those ut…
Does a religious charity's thrift store have to charge Missouri sales tax on the new (non-donated) merchandise it buys and marks up for resale?
No -- Applicant's sales of purchased (non-donated) goods at its religious charity's thrift stores are NOT subject to Missouri sales tax. Even though about 30% of the thrift stores' sales are new goods…
Does an out-of-state company that leases printers and copiers to a Missouri customer, and occasionally hires Missouri independent contractors to maintain that equipment, have to collect Missouri use tax as a vendor?
YES. Applicant, an out-of-state company that leases printers and copiers to a Missouri client while retaining title, is liable for collecting Missouri use tax as a vendor under Section 144.635, RSMo. …
Does an out-of-state vendor that drop ships products directly from its manufacturer to Missouri customers have to collect and remit Missouri sales tax, even if it has no physical presence in the state and its sales are under $100,000?
NO exemption: Applicant is NOT exempt from collecting and remitting Missouri sales tax on its drop-shipped orders. Even though Applicant has no physical nexus in Missouri and its sales don't exceed $1…
Is an advertising company that permanently attaches billboards and other promotional items to buildings and the ground exempt from Missouri sales and use tax as an advertiser?
No. The Missouri Department of Revenue ruled that a company permanently affixing billboards and other promotional items to buildings and the ground is NOT an exempt advertiser -- it is acting as a con…
Does a public school district have to charge sales tax on medications its veterinary-program teacher sells to staff members as part of a student veterinary curriculum?
NO SALES TAX DUE. Applicant's sales of medication through its high school's veterinary curriculum are not subject to Missouri sales tax, because the program is part of the school district's educationa…
Do sandpaper and router bits that a furniture maker uses up while making furniture qualify for Missouri's manufacturing exemption?
Yes. The Missouri Department of Revenue ruled that sandpaper and router bits consumed by a furniture maker in the furniture-making process qualify as 'materials and supplies' exempt from state sales a…
Is a hydro coil embolization system used to block abnormal blood flow in a blood vessel exempt from Missouri sales and use tax as medical equipment?
YES, TAXABLE: Missouri ruled that Applicant's sales of hydro embolization coils -- used to occlude abnormal blood flow in blood vessels, including intracranial aneurysms and other vascular malformatio…
Does Missouri sales tax apply to gift card purchases, and does a coffee stand owe use tax on ingredients used for free drinks given to customers, employees, or loyalty-program members?
IT DEPENDS ON WHICH ISSUE: Selling a gift card or gift certificate is NOT subject to Missouri sales tax, because a gift card itself is not tangible personal property or a taxable service (though the l…
If an out-of-state design firm buys furniture from an out-of-state supplier and has it delivered straight to its client's Missouri location, is that furniture subject to Missouri sales tax?
Yes. Because the furniture company delivered the furniture to the Client's location in Missouri, title to the furniture transferred to Applicant and then to Client while the furniture was in Missouri …
Can a bakery avoid sales tax on the electricity and other utilities it uses to bake and freeze dough by claiming a manufacturing exemption?
No. The Missouri Department of Revenue ruled that a bakery's purchase of utilities (electricity, gas, water, etc.) used in its baking and freezing operations is NOT exempt from state sales tax. The Mi…
Do withdrawals from a federal Thrift Savings Plan (TSP) count as 'retirement benefits from sources other than privately funded sources' for the Missouri income tax subtraction under Section 143.124.5, RSMo?
MOSTLY YES, WITH ONE EXCEPTION: Withdrawals made in retirement from a Thrift Savings Plan (TSP) are treated as retirement benefits from sources other than privately funded sources under Section 143.12…
Does an out-of-state ticket broker have to collect Missouri sales or use tax when it resells event tickets it bought at arms' length from unaffiliated venues?
No to both. Applicant, an out-of-state ticket broker, is not required to collect and remit Missouri sales tax or use tax on its resales of event tickets, because it bought the tickets in arms' length …
If a business pays for an employee's hotel room for more than thirty days, does the hotel still have to charge sales tax on that rental?
No -- Applicant should not charge sales tax on a room rental of thirty consecutive days or more, even when a business (not the individual staying there) pays for it. Missouri's 'permanent resident' ex…
What does Missouri LR 8193 conclude about Plants Sold at Plant Sales are Subject to Sales Tax?
Yes. Missouri LR 8193 holds that a charitable organization's spring plant sales are subject to sales tax because the sales are open to the general public and compete with commercial plant sellers, so …
What does Missouri LR 8192 conclude about Items Offered for Donations are Subject to Sales/Use Tax?
Yes. Missouri LR 8192 holds that a political action committee owes sales tax (on in-state purchases) or use tax (on out-of-state purchases) on branded promotional gift items it buys and then gives to …
What does Missouri LR 8191 conclude about Textbooks and Supply Sales for Adult Education are Exempt from Sales Tax?
No. Missouri LR 8191 holds that a public school district's sales of textbooks and supplies to students in its adult education courses are exempt from Missouri state and local sales tax, because adult …
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These are official tax letter rulings and advisory opinions issued by Missouri's revenue authority in response to questions from specific taxpayers about how the tax law applies to their facts. A ruling is binding on the department only for the taxpayer who requested it and cannot be relied on by anyone else, but it is strong evidence of how the state reads the law. Every ruling above has a plain-English question and short answer, plus a link to the full original source.