An out-of-state company performs various services on behalf of its clients including regular mailings and electronic data delivery. In a private letter ruling, the state has indicated that the postage charged for mailings, even when separately-stated on the invoice, is subject to Missouri sales or use tax because the postage is a necessary component of the sale. Furthermore, if the recipient is in Missouri, use tax is due on the paper, envelopes, and labor because the true object of the transaction is the letters, which are tangible personal property. Additionally, any sales of electronic documents transmitted via the Internet are not subject to Missouri sales and use taxes. (Letter Ruling No. LR5290, Missouri Department of Revenue, December 17, 2008)