Studio Room Rental for Photography Sessions Is Subject to Missouri Sales Tax

Letter Ruling No. LR 8013, Missouri Department of Revenue, January 24, 2019, released March 2019 Charges taxpayer received for daily and hourly rentals of its studio rooms for photographic sessions are subject to sales tax. Section 144.020.1, RSMo, in the pertinent part, provides: A tax is hereby levied and imposed … upon all sellers for the privilege of engaging in the business of selling tangible personal property or rendering taxable…

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