Missouri DOR Determines Bottled Water Sales Subject to Local Sales Tax Rate at Seller’s Location

The Missouri Department of Revenue (DOR) April 23 determined in a letter ruling that bottled water sales were subject to local sales tax rate at the seller’s location. Taxpayer ordered water via phone, which was accepted by the seller at its place of business. The seller delivered the purchased water to Taxpayer in a different city. The seller collected city and county sales tax in line with the rates of the location of the seller’s place of business. The DOR determined that Taxpayer was being charged the correct local sales tax rate because sales of tangible personal property subject to ...