E-commerce Taxation Overview In MissouriA tax equivalent to four percent on the basic rate paid or charged on all sales of local and long distance telecommunications service is assessed to telecommunications providers. However, Section 144.060 of Missouri’s revenue code specifically exempts any amounts paid for access to the Internet or interactive computer services, stating that they “…shall not be considered as amounts paid for telecommunications services”.
The following questions have been addressed in this article:How are E-commerce transactions taxed in Missouri?
What are the administrative steps taken by the Missouri Department of Revenue?
What are the current plans for E-commerce taxation in Missouri?