Software as a Service Not Taxable in Missouri

Tuesday, July 8th, 2014

 
 
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Missouri
General

The Missouri Department of Revenue recently updated its regulations to address software as a service.

Effective July 30, 2014, regulation 12 CSR 10-109.050 defines "software as a service" as a model for enabling ubiquitous, convenient, and on-demand network access to a shared pool of configurable computing resources that can be rapidly provisioned and released with minimal management effort or service provider interaction. These computing resources may include networks, servers, storage, applications, and services. "Software as a service" includes platform as a service models, infrastructure as a service models, and similar service models. It does not include any service model that gives the purchaser the right to use specifically identified tangible personal property.

Software as a service is not subject to Missouri sales tax. The service provider, however, must pay tax on its purchases of tangible personal property used to provide the service.

http://www.sos.mo.gov/adrules/csr/current/12csr/12c10-109.pdf


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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