Face Painting Services Are Subject to Tax in Missouri

Friday, February 17, 2012

The Missouri Department of Revenue recently issued a letter ruling regarding the taxability of face painting services performed at fairs and festivals (Mo. Ltr. Rul. No. LR 7007 (Dept. of Revenue Feb. 16, 2012)). Services are not subject to tax in Missouri unless they are specifically listed as taxable, and Missouri does not specifically include face painting in its list of taxable services. However, Missouri imposes sales tax on "fees paid to, or in, any place of amusement, entertainment or recreation, games and athletic events." Because fairs and festivals are considered places of amusement, a face painter who performs services for pay at fairs or festivals must charge and remit sales tax.

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