An out-of-state piano vendor’s sales to Missouri customers were found subject to Missouri use tax. When sales are approved and finalized outside Missouri, they are not subject to sales tax. However, the sales are subject to Missouri use tax in cases when the vendor delivers the pianos and organs directly to the customer in Missouri. Missouri use tax is imposed for the privilege of storing, using or consuming any article of tangible personal property within the state. In addition, the vendor should collect the local use tax rate in effect where the piano or organ is first delivered in Missouri. (Letter Ruling No. LR5930, Missouri Department of Revenue, October 23, 2009)