Alarm Systems and Monitoring Not Taxable in Missouri

Wednesday, August 1st, 2018

 
 
Close up of security system at office building.
Share
Link
Missouri
General

The Missouri Department of Revenue recently released a ruling determining that (1) security, fire, tornado, and ammonia alarm systems are nontaxable fixtures and (2) alarm monitoring services are nontaxable services.

A nonprofit limited liability company who produces food and beverages entered into an agreement with a security and alarm company for the installation and monitoring of an alarm system.

Missouri taxes tangible personal property and designated services. The department ruled that although an alarm system is tangible personal property, it qualifies as a nontaxable fixture. Fixtures include items of tangible personal property that are adapted to and permanently attached to real property. Because the alarm systems were permanently attached to the company's buildings, they were fixtures. Additionally, the Department determined that alarm-monitoring services are not taxable.

https://www.ttrus.com/Alarm Systems and Monitoring Missouri


About TTR

Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at www.ttrus.com or call 866.578.8193.

Golf Management Company Entitled to Governmental Body...

Wednesday, February 20th, 2019 -An administrative hearing recently found that a company's purchases of personal property for a municipal golf ...

Use of Chemicals for Hydraulic Fracking Taxable in New...

Monday, February 18th, 2019 -The New Mexico Taxation and Revenue Department recently ruled that chemicals used in the course of a fracking ...

Iowa Addresses the Taxability of Data Storage Services,...

Wednesday, February 13th, 2019 -The Iowa Department of Revenue recently ruled on the taxability of: (1) a remote storage service, (2) a cloud ...

Tax Applies to Chemical Catalyst in Louisiana

Tuesday, February 12th, 2019 -The Louisiana Board of Tax Appeals recently ruled that sales tax was due on the purchase of a chemical catalys...

911 Service Charge Rate Increased for Prepaid Wireless in...

Monday, February 4th, 2019 -October 1, 2018, the Alabama Statewide 911 Board adopted a flat rate of $1.86 for the 9-1-1 service charge in ...

Individual Employee Purchases at Company Cafeteria Are...

Friday, February 1st, 2019 -The Missouri Supreme Court recently ruled on the taxability of sales by a third-party operator of a cafeteria....