Enacted Missouri legislation clarifies the sales tax treatment for sales for resale. Purchases of tangible personal property or services for resale are exempt if the subsequent sale is any of the following: subject to tax in Missouri or another state, for resale, excluded from tax, subject to tax but exempt, or exempt in another state where the subsequent sale occurs. Two exceptions to the general rule are created for charges for admission or seating accommodations at places of amusement, entertainment, or recreation, and for charges for rooms, meals and drinks. In the case of the two exceptions, operators of such places must remit tax on the gross receipts received by such operators, and subsequent sales will not be subject to tax if they are an arm’s length transaction for fair market value with an unaffiliated entity. The purchase of tangible personal property by a taxpayer will not be considered to be for resale if such property is used or consumed by the taxpayer in providing a service on which tax is not imposed, except for purchases made in fulfillment of any obligation under a defense contract with the U.S. government. (S.B. 928, Laws 2010, effective May 12, 2010).