Temporary Employees Exempt in Missouri

Pursuant to Missouri Statutes, labor is not subject to Missouri sales or use tax without the purchase of tangible personal property resulting from that labor. As a result, fees paid to an employment agency for temporary personnel used for packaging and production labor, as well as to provide clerical services, are exempt from sales or use tax because there is no associated product purchase resulting from that labor. (Letter Ruling No. LR3073, Missouri Department of Revenue)

Posted on August 25, 2006