Monthly fees paid for advertising services are not subject to Missouri sales or use tax. While the state imposes tax on the sale, storage, use or consumption of any article of tangible personal property and certain enumerated services, sales of advertising by legal newspapers, advertising agencies, broadcast stations, and standardized outdoor billboard advertising are considered services and such services are not specifically enumerated as taxable. (Letter Ruling No. LR3995, Missouri Department of Revenue, August 16, 2007, released October 19, 2007)