- Missouri Department of Revenue issued a letter ruling on June 27, 2025, for an out-of-state roofing contractor.
- The ruling confirms that paying sales tax on materials and equipment rentals without charging customers is compliant with Missouri law.
- The contractor, based in Texas, performs projects in Missouri, pays local sales tax on materials and rentals, and does not charge customers sales tax.
- Missouri regulation considers contractors as final users of construction materials, responsible for sales tax on purchases.
- Contractors not making retail sales do not need a sales tax license or permit.
- The ruling is binding for three years and may change if laws or practices are updated.
- Contractors are advised to regularly review state rulings for accuracy.
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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