Purchases of Goods for Resale to Governmental Entities in Missouri May No Longer Qualify for Missouri’s Resale Exclusion


On June 16, 2009, the Missouri Supreme Court held that a seller’s purchase of goods for resale to a tax-exempt municipality did not qualify for Missouri’s resale exclusion because the seller’s end sale to the municipality was not a taxable sale. To review the entire decision, please access ICC Management, Inc. v. Director of Revenue, Docket No. SC89559 (Mo. banc 2009) (see link to case below).

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