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Missouri: Electronic Downloads Not Subject to Sales Tax


In private letter ruling 7047, the Missouri Department of Revenue found that a company is not required to collect sales tax for electronic PDF downloads.

The company in question electronically delivers "insurance company financial data" to customers, in the form of PDFs. Customers buy the data by credit card and download it to their computers.  For the Missouri Department of Revenue, this electronic information does not constitute tangible personal property. Therefore, the company is not required to collect and remit sales tax.

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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Avalara Author
Will Frei
Avalara Author Will Frei
Will Frei covers sales tax news including best practices, legislation and sales tax technology. He is the Social Media Manager at Avalara.