Missouri DOR Exempts Certain Metal Services From Sales Tax

The Missouri Department of Revenue (DOR) issued a letter ruling on the taxability of certain metal services in the state. The DOR held that the taxpayer, a company providing anodizing, electroplating, etching, and cleaning services for metal parts, should not collect and remit sales tax from its customers for these services. However, the taxpayer is required to pay sales or use tax on the chemicals and supplies it purchases to provide these services, as these activities do not qualify for the manufacturing or processing exemption under Missouri law. [Mo. Dep’t of Revenue, Letter Ruling LR8363, 07/30/25]

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