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 contractor builds a home addition under a lump-sum contract and separately invoices the homeowner for the sales tax it paid on materials, who is legally responsible for that sales tax -- the contractor or the homeowner?
The contractor is. Under Missouri law, a contractor who purchases materials to fulfill a lump-sum construction contract is the final user and consumer of those materials, so the contractor -- not 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 …
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 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 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…
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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.