Missouri DOR Rules Mobile Auto Detailing Services Exempt From Sales Tax

The Missouri Department of Revenue (DOR) has issued a letter ruling stating that charges for mobile automobile detailing services are exempt from sales tax in Missouri. The DOR determined that automobile detailing services are not included among the services subject to sales tax under Missouri law. Additionally, the consumable materials used in the services are considered incidental to the nontaxable service being provided. The ruling emphasized that customers are primarily seeking the detailing service itself rather than the tangible products used during the process. As a result, the entire transaction is exempt from Missouri sales tax. [Mo. Dep’t of Revenue, ...