Section 15 Taxable Services and Nontaxable Services
| Library | Tax Law 2009 |
Only specifically enumerated services are subject to sales and use taxes. Section 144.010.1(10)(b), RSMo Supp. 2007, specifically imposes a tax on “[s]ales of electricity, electrical current, water and gas, natural or artificial, to domestic, commercial or industrial consumers.” Further, § 144.010.1(10)(c) specifically taxes sales of local and long-distance telecommunications services, and § 144.010.1(10)(d) taxes sales of telegraph companies’ transmissions of messages.
Services not specifically enumerated are nontaxable services. Nontaxable services include, but are not limited to, the following, which are not specifically enumerated as taxable services:
- Bookkeeping
- Dance instruction
- Tailoring
- Interior design
- Lawn care
- Extermination/pest control
- Attorney fees
- Travel agency
- Tree...
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