LR 8396
Taxability of Electronic Documents
May 28, 2026
Dear Applicant:
This is a letter ruling issued by the Director of Revenue under Section 536.021.10, RSMo, and Missouri Code of State Regulations 12 CSR 10-1.020, in response to your letter dated November 19, 2025.
The facts presented in your letter ruling request are summarized as follows:
Applicant is a Plaintiff's law firm providing legal services to clients who have suffered serious injuries. It is necessary for Applicant to request medical records related to the client's treatment in order to properly serve that client. Applicant submits requests to various entities for these records, and these entities will outsource their medical record retrieval to the 3rd party company MRO (Retriever). Retriever charges sales tax on electronic delivery of medical records to Applicant. Retriever told Applicant the State of Missouri required sales tax be collected on such deliveries.
ISSUE:
Is electronic delivery of medical records subject to sales tax in Missouri?
RESPONSE:
No. Electronic delivery of medical records is not subject to sales tax because electronic documents do not constitute tangible personal property.
Section 144.020.1(1), RSMo, 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 service at retail in this state."
Electronically stored information is not tangible personal property. Electronic documents are not tangible, and thus the sale of electronic documents does not constitute the sale of tangible personal property. Missouri does not tax non-tangible property. Therefore, Retriever's sale of electronically delivered medical documents is not subject to sales tax under Missouri statute.
This letter ruling is binding upon the Department of Revenue with respect to the Applicant for three (3) years from the date of this letter and is subject only to statutory changes by the General Assembly and to changes in the interpretation of law by the courts or administrative tribunals. If a change occurs, the taxpayer who relies upon an outdated interpretation may be subject to additional taxes, interest and penalties, which may be imposed prospectively from the date of the change. For this reason, the interpretation set forth above should be reviewed on a regular basis. Please note that any change in or deviation from the facts as presented will render this ruling inapplicable.
Should additional information be needed, please contact Legal Counsel Gabriel Barnes, General Counsel's Office, Post Office Box 475, Jefferson City, Missouri 65105-0475, phone (573) 751-0961.
Sincerely,
Trish Vincent