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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What does Missouri LR 8190 conclude about Tickets to Non-Profit Exhibition are Exempt from Sales Tax?
Yes, but conditionally: tickets to the art exhibition are exempt from Missouri sales tax under Section 144.030.2(19), RSMo only if all the proceeds of ticket sales are retained by the nonprofit, chari…
What does Missouri LR 8189 conclude about Computer/Software Purchased by Engineering Firm Headquartered in Missouri?
Yes. Missouri ruled that an architectural/engineering firm whose administrative headquarters for its 20+ integrated offices worldwide is located in Missouri qualifies for the Section 144.030.2(28), RS…
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…
Does Missouri sales tax apply to the charges a self-service car wash imposes on customers who wash their own vehicles?
No. Missouri LR 8185 holds that the charges a self-service car wash imposes on customers to wash their own vehicles are not subject to Missouri sales tax, because washing cars is not one of the taxabl…
Does an out-of-state HVAC/plumbing company have to charge Missouri sales tax on its installation and repair services, and does it owe use tax on the materials it uses?
No and yes: the Applicant should not charge Missouri sales tax to its customers for HVAC/plumbing installation and repair services, but it must pay Missouri consumer's use tax on the cost of parts and…
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…
What does Missouri LR 8169 conclude about Taxability of Machinery & Equipment for Utility-Scale Solar Farm?
Mixed answer: Missouri ruled that a utility-scale solar farm's solar panels and sun-tracking systems qualify for the manufacturing machinery and equipment sales/use tax exemption, but racking and supp…
What does Missouri LR 8181 conclude about Wine Club Digital Memberships are Subject to Sales Tax?
Yes. Missouri ruled that a wine retailer's monthly Digital Club membership fee is subject to state and local sales tax, because the single charge bundles taxable retail items (wine, discounts, event a…
What does Missouri LR 8180 conclude about Taxability of Machinery & Equipment for Solar Electric Facility?
Missouri's manufacturing exemption covers a solar facility's photovoltaic modules (including spares) and their support structures, but not the foundations for those structures, the DC/AC combining equ…
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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.