According to a Letter Ruling issued by the Missouri Director of Revenue, a company that maintains a warehouse should not charge Missouri sales tax on its sales of gloves. The taxpayer drop ships gloves that are ordered from a seller of gloves (Company A) to a separate purchaser (Company B). The taxpayer invoices and collects payment from Company A for the cost of the gloves and shipping, that in turn invoices Company B for the contract price. Since the taxpayer’s sale of gloves to Company A is considered a resale to a third party and not a sale at retail, the taxpayer should not be liable for sales tax. The fact that the taxpayer actually ships the product to the end user did not change the letter ruling analysis. (Letter Ruling No. LR5797, Missouri Department of Revenue, July 16, 2009)