Missouri – Subscription to Online Educational Website Not Taxable

SALT Report 1210 – An out-of-state business that offers its customers teaching and learning resources through a subscription to its web site is not subject to Missouri sales or use taxes.  The subscription only allows access to certain online educational tools and no software is downloaded to the customer’s computer. Therefore, access to the website is not a taxable service under Section §144.020.1 RSMo, which states that access to information through an educational website does not involve the transfer of tangible personal property and not subject to sales or use taxes.
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