A taxpayer’s sales of canned ERP business management software delivered electronically via the internet are not subject to Missouri sales tax. Customers download the software online directly from the taxpayer at the time of purchase and never take possession of any tangible personal property. Therefore, the sales of software delivered electronically to the customer via the internet are not subject to sales tax.(Letter Ruling No. LR 7591, Missouri Department of Revenue, July 1, 2015)