iPads Exempt from Tax During Missouri Sales Tax Holiday

Friday, August 26, 2011

The Missouri Department of Revenue issued a letter ruling stating that sales of the Apple iPad and iPad 2 are exempt from tax during the annual sales tax holiday. The Department states that iPads fall within the definition of “personal computers” because they are “akin to a laptop and are used to perform functions traditionally associated with a personal computer.” However, the Department also noted that book readers that download off the internet do not fall within the definition of “personal computers” and are still subject to tax during the sales tax holiday.

TRANSACTION TAX NEWS

• 05.16.12 Alabama Enacts Sales Tax Exemption for...

  Alabama Governor Bob Riley recently signed House Bill 307 into...

• 05.11.12 Taxability of Wisconsin Clarifies Tax...

  The Wisconsin Department of Revenue recently published a tax...

• 05.10.12 Tangible Personal Property Sold to Inmates...

  By enacting House Bill No. 4658, Michigan has eliminated its sales...

• 05.10.12 Certain Pasteurization Devices Exempt from...

  The Missouri Department of Revenue recently issued a letter ruling...

• 05.07.12 Glucose Strips Are Subject to Tax in Alabama

  The Administrative Law Division of the Alabama Department of...

• 05.03.12 Alabama to Hold Sales Tax Holiday for Severe...

  On the recommendation of the Tornado Recovery Action Council, the...