The Missouri Department of Revenue has issued a Letter Ruling addressing the taxability of automobile service contracts. The state found that a business that leased vehicles that included the cost of the service contract in their leases was subject to tax when the service contract amount was not separately stated. When the cost of the service contract was separately stated on the lease agreement and monthly statement, the charge for the maintenance contract was not subject to tax. (Missouri Letter Ruling No. LR4609, Missouri Department of Revenue, March 20, 2008)