Sales Tax Articles
Sales Tax State Activity Update - January 2008
Passé Pulp - Missouri Exemption for Online Newspaper Subscriptions
In a recent letter ruling the Missouri Department of Revenue concluded that "online" newspaper subscriptions that were separately stated were not subject to sales or use tax. The subscriptions were not tangible personal property or an enumerated taxable telecommunication service as outlined in Section 144.010 and therefore not subject to the imposition of tax as stated in Section 144.020 (sales tax) and Section 144.610 (use tax).
This Letter Ruling can be viewed on the Missouri Department of Revenue Website.
(Missouri Department of Revenue, Private Letter Ruling, LR4060, 9/26/2007)Subscribe to CyberTax News and receive the latest indirect tax news, including rate changes, rule updates, compliance issues, and more, delivered directly to your email.
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