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 I separately state my delivery charge on the invoice for concrete I sell and deliver in Missouri, do I have to charge sales or use tax on that delivery charge?
No. As long as the delivery charge is usual and customary and is separately stated on the invoice apart from the price of the goods, Missouri law excludes it from taxable gross receipts, so no sales o…
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/…
If an online shoe retailer with no Missouri stores charges customers one combined 'shipping and handling' fee for orders shipped by common carrier, does Missouri sales tax apply to that fee?
Yes. Because Applicant bundled a non-taxable shipping charge together with a taxable handling charge into one combined fee that could not be separated, Missouri treats the entire shipping-and-handling…
Is a saw used to cut steel to length for customers exempt from Missouri sales tax as manufacturing equipment?
NO, the saw itself is not exempt -- it is fully taxable, because merely cutting purchased steel or aluminum to a shorter length is not 'fabrication' or 'manufacturing' under Missouri law. Installation…
Does a food-delivery platform have to collect and remit Missouri sales tax on restaurant orders and delivery fees?
NO to both questions. The Applicant (a food-delivery platform) does not need to collect and remit Missouri sales tax on food and drink sold by in-state restaurants -- the restaurants remain the seller…
Is a separately stated fuel surcharge on a product sale invoice exempt from Missouri sales tax the same way a separately stated delivery charge is?
YES, the fuel surcharge is taxable -- even though it is stated separately on the invoice, Missouri law only excludes 'usual and customary delivery charges' from taxable gross receipts, and a mandatory…
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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.