Sales Tax Articles
Sales Tax State Activity Update - January 2006
Missouri Mulls Taxability of Respiratory Equipment
The Department of Revenue has issued a Letter Ruling to respond to an applicants request for clarification pertaining to the taxability of medical oxygen, oxygen equipment, respiratory equipment, and medical supplies.
Missouri Revised Statutes Section 144.030.2(18), in pertinent part, provides an exemption for all sales of medical oxygen and home respiratory equipment and accessories. Other than home respiratory accessories, there is no exemption for general medical supplies. They are subject to tax per Missouri Revised Statutes Section 144.020.1, which imposes sales tax upon sellers for the privilege of selling tangible personal property at retail.
The full text of this Ruling can be viewed on the Missouri Department of Revenue website.
(Letter Ruling No. LR2630, Missouri Department of Revenue, 10/28/05)
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