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…
As a Canadian wholesaler of fabrics with no physical Missouri presence but sales over the state's economic nexus threshold, do I have to register, collect, and remit Missouri sales tax?
No, not as a wholesaler. A wholesaler selling for resale is not required to register, collect, or remit Missouri sales tax, even after exceeding the economic nexus threshold, because wholesale sales f…
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 rent portable cold-storage units to customers and already paid sales tax when I bought the units, do I have to charge my customers sales tax on the rental, storage, delivery, and other fees I bill them?
Mostly no, with one exception. Because the operator already paid sales tax when it bought the storage units, its recurring rental charges, on-site storage fees, mandatory and optional delivery/pickup/…
Is money collected from coin-operated laundry machines subject to Missouri sales tax, and are wash/dry/fold service sales taxable?
It depends for the coin machines: if the business bought the machines tax-free using a resale exemption certificate, the money customers pay to use them IS subject to Missouri sales tax, but if the bu…
If an out-of-state seller ships materials into Missouri for a Missouri fabricator to modify before shipping them back out of state to an out-of-state customer, does Missouri sales tax or use tax apply?
No Missouri sales tax applies, because title to the material passed to the buyer outside Missouri (upon pickup by the common carrier in Illinois). However, Missouri vendor's use tax does apply, becaus…
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…
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 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…
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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.