Missouri DOR Rules Electronic Medical Records Exempt From Sales Tax

The Missouri Department of Revenue (DOR) has issued a letter ruling stating that the electronic delivery of medical records is not subject to sales tax in Missouri. The DOR determined that electronic documents do not qualify as tangible personal property. Since Missouri does not impose sales tax on non-tangible property, the sale of electronically delivered medical records is exempt from sales tax under state law. This ruling was provided in response to an inquiry from a law firm regarding whether a third-party medical records retrieval company should charge sales tax for the electronic delivery of medical records. [Mo. Dep’t of ...