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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I'm a Missouri resident who bought an aircraft from a private seller in Missouri, had it repaired and stored here for a few months, and then moved it to Kansas where it's now hangared -- do I owe Missouri use tax on the purchase?
Yes. Because the aircraft was stored and used in Missouri for several months before being moved to Kansas, the purchase is subject to Missouri consumer's use tax -- aircraft don't qualify for the moto…
Does a medical-record retrieval company have to charge Missouri sales tax when it electronically delivers copies of medical records to a law firm?
No. Missouri does not tax the electronic delivery of medical records because electronic documents are not tangible personal property, and Missouri sales tax only applies to sales of tangible personal …
Does a mobile auto detailing business have to charge Missouri sales tax on its detailing service charges?
No. Missouri only taxes services that are specifically enumerated in Chapter 144, RSMo, and automobile detailing is not one of them, so charges for mobile detailing services are not subject to Missour…
Does a Missouri college have to collect sales tax when it sells electronic textbooks that students can only access through its online learning management system?
No. Electronic textbooks are not taxable in Missouri because they are delivered in digital, not tangible, form, and Missouri sales tax only applies to tangible personal property (or software delivered…
If I sell and install grave monuments that get permanently attached to a concrete foundation and become part of the cemetery property, do I need to charge my customers sales tax?
It depends on how you sell the monument. If you install it as part of the sale and it becomes a permanent part of the real property, you're acting as a contractor and don't charge the customer sales t…
Does a city have to charge sales tax on concessions and other items it sells at its Aquatics Center, Community Center, parks, and Parks and Recreation Department events?
No. Because the city owns and operates the Aquatics Center, Community Center, and parks, and every dollar of proceeds benefits the municipality itself (with no revenue-sharing with any private party),…
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 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 …
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…
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 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. …
What does Missouri LR 8187 conclude about Marina Boat Space Rental Fees are Subject to Sales Tax?
Yes. Missouri LR 8187 holds that a marina's receipts from renting floating boat dock space are subject to Missouri sales tax, because floating docks are tangible personal property and the marina had n…
What does Missouri LR 8186 conclude about Taxability of Interlock Devices and Interlock Service Fees?
Split answer: Missouri sales tax applies to the monthly rental charge for an ignition interlock device, but it does not apply to separately stated installation, monitoring, and removal service fees ch…
What does Missouri LR 8183 conclude about Artwork Sold by Non-profit is Subject to Sales Tax?
Yes -- artwork is tangible personal property, and when artists sell their paintings at a nonprofit art club's event, those sales are subject to Missouri state and local sales tax on the full sales pri…
What does Missouri LR 8182 conclude about Dental Straighteners/Aligners are Subject to Sales Tax?
Yes. Missouri LR 8182 holds that a dental supply distributor's sales of removable clear teeth straighteners/aligners are subject to Missouri sales tax, because they don't qualify as durable medical eq…
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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.