Missouri DOR Rules E-Textbooks Exempt from Local Sales Tax

The Missouri Department of Revenue (DOR) issued a letter ruling on the taxability of electronic textbooks sold by a post-secondary educational institution. The DOR ruled that the applicant should not collect local sales tax on sales of electronic textbooks because sales of digital property are not taxable under Missouri statute. The DOR determined that since the electronic textbooks are delivered electronically and are only accessible through the applicant’s learning management system in non-tangible form, they are not subject to state or local sales taxes under Missouri law. [Mo. Dep’t of Revenue, Letter Ruling LR8392, 04/26/26]

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