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. If the charges are separately stated and not intended by the parties to the transaction to be included as a part of the sale and not mandatory, they are exempt. Phone cards that are purchased for personal use are taxable at the location where the phone card is purchased. A place of amusement is any location in which amusement activities comprise more than a de minimis portion of the business activities of the location.
Fees paid in or to a place of amusement are taxable.
Persons selling tangible personal property other than photocopies and tobacco-related products through vending machines are making retail sales. The sale is deemed to take place at the location of the vending machine. The vendor is responsible for reporting and remitting, directly to the Director of Revenue, state and local sales tax on 135 percent of the net invoice price of the tangible personal property sold. In the past, all use tax transactions could be reported under one location. With the implementation of the local option use tax, these vendors are required to separately report their transactions by delivery location.