Face Painting Services Are Subject to Tax in Missouri

Friday, February 17th, 2012

 
 
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Missouri
General

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.


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.

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