An architectural illustration company’s sales of architectural images in Missouri were found to be taxable sales of tangible personal property. The company delivers original images in both watercolor drawings and computer JPEG files to its clients for use in larger presentations. Missouri determined the true object of the transaction was the original images and they were not merely a conduit for the information. For this reason, the company should purchase the supplies that become components of the original images exempt from sales tax as purchases for resale. (Letter Ruling No. LR5532, Missouri Department of Revenue, March 13, 2009)