A printing company’s charges for scanning and imaging customer documents onto CDs for distribution to its customers were services not subject to Missouri sales tax. The true object of the transaction was not to obtain the CDs, but to obtain access to the customer’s own documents in a paperless format. The CD was merely a medium of transmission for the intangible product and incidental to a nontaxable service. Furthermore, the taxpayer’s charges per CD were not separated from the cost of the labor used in processing the scanned information and replicating the CDs. The production of the CDs was deemed a service rather than a taxable sale at retail. Since there was no sale of tangible personal property at retail, the taxpayer was not liable for sales tax on it production and distribution of the CDs. (Western Blue Print Co. v. Director of Revenue, Missouri Supreme Court, No. SC90172, April 20, 2010)