Missouri Does Not Tax Electronically Downloaded Data in PDF Format

Monday, March 19th, 2012

 
 
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Missouri
General

The Missouri Department of Revenue (DOR) recently released a letter ruling explaining that electronically downloaded data in pdf format is not subject to sales tax. Mo. Ltr. Rul. No. LR 7047 (Dept. of Revenue Mar. 7, 2012). The party that sought the ruling needed to determine whether its sale of data that is electronically downloaded in a pdf format is subject to sales tax. The business provides its customers with insurance company financial data. It compiles the data and delivers it to their customers electronically, generally as a pdf document, which the customers download to their computers.

The DOR explained that the sale of electronically downloaded data in a pdf format is not taxable. Missouri taxes retail sales of tangible personal property and the rendering of taxable services. In reaching its conclusion the DOR reasoned that there is no sale of tangible personal property when information is sold and then electronically downloaded onto the purchaser's computer. Furthermore this service--providing information--is not one of the services specifically subject to sales tax in Missouri.


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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.

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