Missouri telephone manufacturing exemption.

Purchases of various machinery and equipment used to produce telephone services were found exempt under a Missouri sales and use tax manufacturing exemption. This request for exemption was originally denied because telephone communication was previously viewed as a service, and not something that could be manufactured. However, since the human voice is indeed “manufactured” into electronic impulses that are reproduced into comprehendible data, the data and all the equipment used to produce it are covered under the exemption. (Southwestern Bell Telephone Co., Missouri Supreme Court, No. SC83859, June 11, 2002)

Posted on October 15, 2002