Shipping and Delivery Exempt in Missouri

Friday, August 25th, 2017

 
 
A package being delivered by a delivery service.
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Effective August 28, 2017, separately stated usual or customary delivery charges are not taxable in Missouri.

Missouri taxes sales of tangible personal property based on the "gross receipts" of the sale. Currently, gross receipts includes charges for services that are necessary to complete the sale. This means that when a purchaser is required to pay for shipping or delivery as part of the sale of tangible personal property, the shipping or delivery charges are taxable.

Beginning August 28, "gross receipts" will no longer include separately stated charges for shipping and delivery as long as the charges are usual and customary charges.

https://www.ttrus.com/sites/default/files/newspdf/Missouri_Department_of_Revenue_-_Tax_Bulletin_-_Volume_6,_Edition_1_-_07_25_2017_1503932917.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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