Data Downloaded Electronically as PDF Not Taxable in Missouri

A company’s sales of data that is electronically downloaded onto customers’ computers in PDF format is not subject to Missouri sales tax because there is no sale of tangible personal property subject to tax under Missouri tax law. Additionally, the company’s service is not an enumerated service subject to sales tax under Missouri tax law. (Letter Ruling No. LR 7047, Missouri Department of Revenue, March 7, 2012)

Posted on March 26, 2012