Missouri Electronic Commerce Taxation

Statutes

• Missouri Revised Statute § 144.010.1(8)(c) intrastate telecommunication services.
• Missouri Revised Statute §144.010(13)(a) Internet access charges, interactive computer services, telecommunications services.
• Missouri Revised Statute § 144.020 sales of goods over the Internet, information downloaded from the Internet, taxability.

• Missouri Code of Regulations Title 12 Division 10-2.180 Public Law 86-272 Immunity
• Missouri Letter Ruling 2233(December 17, 2004) Wireless Internet Access Service
• Missouri Letter Ruling 1409(February 3, 2003) Fees for Use of Internet Site
• Missouri Letter Ruling 1368(January 13, 2003) Prepaid Internet Service

• Bridge Data Co. v. Director of Revenue, 794 SW2d 204 (July 31, 1990).

• Vertex Inc. Tax Cybrary - Missouri