Missouri Manufacturing Exemption: Custom Products Not Eligible, Court Case Cited in DOR Ruling

• Missouri Department of Revenue ruled that manufacturing exemption does not apply to company making custom products
• Ruling based on court case stating product must be marketable to multiple buyers
• Company’s custom orders not considered “products” for exemption purposes
• Company does not qualify as a manufacturer for exemption
• Ruling examines definition of “product” and marketability for exemption eligibility

Source: salestaxinstitute.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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