Missouri DOR Determines Sales Taxability of Heating, Ventilation, Air Conditioning, Plumbing Installation, Repair Services

The Missouri Department of Revenue (DOR) March 25 determined in a letter ruling the sales and use taxability of a heating, ventilation, and air conditioning (HVAC)/plumbing company located In Arkansas. Taxpayer provided maintenance, repair, and installation services using HVAC/plumbing equipment for their customer base inside the Missouri. Taxpayer purchased its materials and equipment in Arkansas and didn’t pay tax on those items. Taxpayer inquired whether it should charge sales tax to its Missouri customers and pay the state consumer’s use tax on its cost of parts and materials used in jobs in the state. The DOR noted: 1) Taxpayer shouldn’t ...