Exemption letters are issued to federal agencies only as a courtesy. Persons claiming to be a federal employee should be able to produce identification as to their employment status. Exemption letters are renewable every five years. Section 144.018 allows cities and counties to reimpose the tax on the above exempt utilities when imposing a local tax. A city or county submits an ordinance to the Department requesting the reimposition and the Department notifies the businesses in the affected areas.
Canned software is taxable.
Custom software is not taxable. Program installation, maintenance of software and training services are taxable when the purchase of these services is mandatory under the terms of the agreement to purchase the software. Fees to access the Internet services are not taxable. The tax imposed by Section 144.020 only applies to specifically enumerated services. The sale of Internet access is not a enumerated taxable service under Missouri sales tax statutes.