Missouri DOR Rules Steel Building Kits Taxable, Denies Farm Exemption

The Missouri Department of Revenue (DOR) issued a letter ruling finding that the purchase of a steel building kit for the storage of agricultural machinery and equipment does not qualify for a sales tax exemption and is subject to state and local sales tax. The department held that while the storage of farm machinery may be necessary, it is not a production activity, and building materials for non-production areas do not qualify for the farm machinery and equipment exemption under Missouri statute. This ruling clarifies that the steel building kit constitutes taxable tangible personal property that falls outside the scope ...