Missouri: Electronic Downloads Not Subject to Sales Tax
- Sales Tax News
- Mar 21, 2012 | Will Frei
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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