Equipment in Missouri
MISSOURI – When claiming tax exemptions for purchasing supplies or equipment, it’s important to meet all the requirements for the exemption – including location-based ones.
Engineering and architectural firms can purchase computers, software or computer security systems without paying sales and use tax.
One such firm had multiple locations, including an international office, and they were all treated as a single entity for tax purposes.
To qualify for the tax break, the headquarters of at least four of those locations had to be located in Missouri. The business met that requirement, the Dept. of Revenue said in a letter ruling.
So even though some of its offices were outside the state (and the country), it could claim the exemption.
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Further Reading
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