According to a recent Missouri Letter Ruling, a steel fabricator who primes residential steel products prior to sale must collect sales tax on the entire selling price, even if the priming service is stated separately from the fabrication process on the invoice. However, the priming service is not taxable if a customer brings in its own steel product and requests that the fabricator prime it. When the priming is part of a transaction whose true object is the purchase of tangible personal property, the entire transaction is taxable. However, when the customer provides its own steel, the fabricator is merely providing a service and therefore does not need to collect tax. (Letter Ruling No. LR4781, Missouri Department of Revenue, May 14, 2008)