Missouri DOR Determines Sales of Honey Bees, Beekeeping Supplies Exempt

The Missouri Department of Revenue (DOR) Jan. 9 determined in a letter ruling the taxability of sales of honey bees and beekeeping supplies. Taxpayer raised honey bees for sale to apiarists. Taxpayer also sold a variety of supplies for beekeepers. Taxpayer inquired whether sales of honey bees and beekeeping supplies were subject to sales and use tax. The DOR determined that: 1) Taxpayer wasn’t required to collect and remit sales tax on its honey bee sales even if its customers didn’t provide an exemption certificate because honey bees were exempt as livestock; 2) Taxpayer’s sales of beekeeping supplies weren’t taxable ...