A Missouri Department of Revenue letter ruling addresses whether a resort operator predominantly located in one Missouri locality (District A) owed a special local sales tax (the District A Tax) on certain sleeping accommodations contiguously located in another locality (District B), concluding that regardless of whether it is deemed to be providing a service or tangible personal property to its customers, the operator owed District A Tax for the accommodations it provided in District B.
Source Deloitte
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