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Post details: Missouri --Sales and Use Tax: Photographs Downloaded Over the Internet Not Taxable
09/26/08
Missouri --Sales and Use Tax: Photographs Downloaded Over the Internet Not Taxable
CCH (cch.taxgroup.com) reports:
The sales of downloadable copyrighted photographs over the Internet by a Web site based business are not subject to Missouri sales and use tax if there is not a transfer of tangible personal property from the business to its customers. The business does not provide hard copies of the pictures that are downloaded by its customers. Although telecommunications services used for transmission of messages and conversations are taxable, telecommunications service does not include access to the Internet or interactive computer or electronic publishing services.
Letter Ruling No. LR5058 , Missouri Department of Revenue, August 29, 2008,
¶202-993
Other References:
Explanations at ¶60-445
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