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 my company anodizes, electroplates, etches, and cleans customers' metal parts but never sells any product, do I need to charge sales tax on those services, and do I owe tax on the chemicals and supplies I use to perform them?
No and yes. Missouri does not tax anodizing, electroplating, etching, or cleaning services because they aren't among the specific services listed as taxable in Section 144.020, RSMo -- but the company…
Does Missouri's sales and use tax exemption for research and development apply to a business whose R&D activities (experimentation, prototyping, and testing) are not connected to manufacturing, processing, or producing a product?
No. Missouri's R&D sales/use tax exemption under Section 144.054.2, RSMo only covers equipment, machinery, and materials used in research and development that is related to manufacturing, processing, …
If my company processes donor biological samples through leukapheresis to create a new cell-therapy product for research and therapeutic customers, are the materials I purchase for that process exempt from Missouri sales and use tax?
Yes. Missouri ruled that materials purchased for use in a cell therapy and leukapheresis process -- which separates white blood cells from donor biological samples to create a new, marketable product …
Is a conveyor system that moves raw fertilizer into storage bins before blending exempt as manufacturing equipment?
No. Because the conveyor system only transports raw fertilizer material into storage bins before the actual blending process begins at the mixers, it doesn't change the material's use, identity, or va…
Does a Missouri company doing custom, one-off machining and laser work to each customer's own specifications qualify for the manufacturing exemption under Sections 144.030 or 144.054, RSMo?
No, under either statute. Because the company's machining and laser work is custom-made to each individual customer's own specifications, its output is not a "product" that could be marketed to variou…
Does Missouri LR 8270 exempt a telecommunications provider's purchase of portable equipment huts and their HVAC units from sales or use tax?
NO to both -- neither the portable equipment huts nor their climate-control HVAC units qualify for Missouri's manufacturing-equipment sales/use tax exemption, because supporting infrastructure that me…
Which parts of a utility-scale solar farm are exempt from Missouri sales and use tax?
The core components of a utility-scale solar photovoltaic system -- solar panels, racking and supports, combiner boxes, inverters, solar collection transformers, and the project substation/interconnec…
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…
Is splicing tape that a drywall manufacturer uses to bond rolls of material together during production subject to Missouri sales or use tax?
NO for state tax and local use tax -- Applicant's purchases of splicing tape used to bond rolls of drywall material together during continuous production are exempt as materials 'used and consumed in …
Do sandpaper and router bits that a furniture maker uses up while making furniture qualify for Missouri's manufacturing exemption?
Yes. The Missouri Department of Revenue ruled that sandpaper and router bits consumed by a furniture maker in the furniture-making process qualify as 'materials and supplies' exempt from state sales a…
Can a bakery avoid sales tax on the electricity and other utilities it uses to bake and freeze dough by claiming a manufacturing exemption?
No. The Missouri Department of Revenue ruled that a bakery's purchase of utilities (electricity, gas, water, etc.) used in its baking and freezing operations is NOT exempt from state sales tax. The Mi…
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 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.