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Missouri: Purchases Are Both Exempt and Taxable

  • Mar 7, 2014 | Gail Cole

 Are hairnets used in manufacturing exempt or taxable in Missouri? DOR says: Both!

Are a meat processor’s purchases of boots, gloves, gowns, hairnets and helmets worn by employees during production exempt from Missouri sales tax? A letter ruling issued by the Missouri Department of Revenue answers this question, at least for one particular meat processing company.

Many letter rulings are lengthy and complex. This one is short and to the point. It reads:

”Applicant’s purchases of boots, gowns, hairnets, helmets and gloves are exempt from state and local use tax. Applicant’s purchases of these items are, however, subject to local sales tax.”

Exempt from state sales and use tax. Subject to local sales and use tax. Put that in your tax tables.

Missouri letter rulings are binding upon the Missouri Department of Revenue for three years from the date of issue, and only with respect to the applicant. Statutory changes and changes in the interpretation of the law may render the rulings obsolete.

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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.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.