Missouri Rules on Phone Late Payment and Service Fees
- Sales Tax News
- Sep 13, 2012 | Gail Cole
In the never-ending quest to keep you up to date on changes in the world of sales tax, we've been perusing individual state Department of Revenue websites.
Two questions are resolved.
Are Late Fees on Telephone Bills Subject to Sales Tax?
No. Separately stated late fees "are not one of the enumerated taxable services under Section 144.020" of RSMo, and are therefore not subject to sales tax.
RSMo is The Missouri Revised Statutes.
Are Service Fees for Calling 900 Numbers Subject to Sales Tax?
Yes. When a customer places a telephone call to a "900" or "976" area code, a telecommunication service charge is incurred and is "subject to sales tax." While numerous exclusions are listed in LR 7141, calling "900" and "976" numbers is not one of them.