TAX GATEWAY

Missouri

Missouri Electronic Commerce Taxation

Statutes

Missouri Revised Statute § 144.010.1(8)(c) intrastate telecommunication services.
Missouri Revised Statute §144.010(13)(a) Internet access charges, interactive computer services, telecommunications services.
Missouri Revised Statute § 144.020 sales of goods over the Internet, information downloaded from the Internet, taxability.

Administrative

Missouri Code of Regulations Title 12 Division 10-2.180 Public Law 86-272 Immunity
Missouri Letter Ruling 2233 (December 17, 2004) Wireless Internet Access Service
Missouri Letter Ruling 1409 (February 3, 2003) Fees for Use of Internet Site
Missouri Letter Ruling 1368 (January 13, 2003) Prepaid Internet Service

Cases

Bridge Data Co. v. Director of Revenue, 794 SW2d 204 (July 31, 1990).

Commentaries

Vertex Inc. - Missouri

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