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Missouri Rules Streaming Video Content is Not Taxable

The Missouri Department of Revenue (“Department”) recently issued a Private Letter Ruling concluding that sales of digital video streaming service (“service”) is not taxable. In the ruling, a Missouri taxpayer requested that the Department determine whether their service is subject to Missouri’s sales and use tax. The service allows customers to either purchase or rent … Continue Reading

Play On! MO Says NO to Tax on (Some) Codes & Credits

In a recent letter ruling, the Missouri Department of Revenue was asked to consider if certain video and virtual-reality game products were subject to that state’s sales and use tax. Specifically, the products at issue in the ruling request were: digital access codes printed on a receipt, which when entered on a website allow a … Continue Reading
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