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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If a customer's extended-warranty company authorizes and gets billed for a repair, does the auto dealer have to charge Missouri sales tax on the parts used, even though the warranty company claims it's tax-exempt?
Yes. The dealer's sales of repair parts to the warranty company are subject to Missouri state and local sales tax, because the parts aren't being resold and the warranty company's 'Multi-State Certifi…
Can a Missouri wholesale distributor accept an out-of-state customer's home-state resale certificate instead of a Missouri one when title to the goods passes in Missouri?
Yes. Missouri lets a seller accept a customer's out-of-state resale exemption certificate, as long as the seller takes it in good faith, because Missouri's resale exemption covers any purchase where t…
If a county-and-city-created economic development entity hires contractors to renovate its facility using public grant money, do the contractors have to pay sales tax on the building materials they buy?
No, as long as the purchases are paid for with county/city (public) funds. Because the entity is an instrumentality of a political subdivision and furnishes the contractor an exemption certificate, pu…
Does an online seller of medical dosing kits need to charge Missouri sales tax when selling those kits to physicians' offices and to pharmacies?
It depends on the buyer. Sales of the Kits to physicians' offices are generally taxable (no resale exemption applies) unless the Kits are dispensable only by a licensed pharmacist on prescription; sal…
If I resell promotional items like pens, banners, and brochures to not-for-profit organizations, can I keep skipping sales tax on those sales, and what do I need to have on file?
Yes, but only if you get and keep an exemption certificate. Missouri lets a reseller skip sales tax on educational, marketing, and promotional items sold to not-for-profit civic, charitable, religious…
If I manufacture equipment and hire a subcontractor (who isn't licensed as a Missouri contractor) to install it at a customer's Missouri site, is the subcontractor's installation labor subject to Missouri sales tax, and how do exemption certificates flow between everyone involved?
No, the installation labor itself is not taxable because installation is not one of the services listed as taxable under Section 144.020, RSMo -- only materials the subcontractor sells as part of that…
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.…
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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.