A commercial printer’s separately stated mailing service and separately stated postage charges are not subject to Missouri sales tax. If requested by customers, the printer’s direct mail service can deliver materials via the U.S. Postal Service to home and business addresses in Missouri. The printer separately states the charges for this mailing service and the postage charge on its invoices to customers. Customers are not obligated to purchase the mailing service from the printer. The mailing service provided by the taxpayer is not a taxable service under Missouri tax law. The postage charge is also not subject to sales tax. As a result, these separately stated charges are not subject to sales tax. (Letter Ruling No. LR 7204, Missouri Department of Revenue, December 19, 2012)