The Missouri Department of Revenue (DOR) issued a letter ruling, finding that separately stated delivery charges billed by a ready-mix concrete company are not subject to Missouri sales and use tax, provided the charges are customary and usual. This exemption is based on statutory provisions excluding “usual and customary delivery charges” from the definitions of “gross receipts” and “sales price” for sales/use tax purposes. [Mo. Dep’t of Revenue, Letter Ruling LR8387, 03/24/26]
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