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Volume 27; Sales Tax on Deliveries

Posted by Admin Posted on Oct 13 2016



The due dates for tax returns on extension are growing near. If you have a return on extension and we will be preparing the return, please have your tax preparation information to us as soon as possible so we may complete in a timely manner for you.

Here is a recap of important tax due dates to keep in mind for the remainder of the year: 

  • September 15, 2016 - 2016 3rd quarter estimate payment due
  • September 15, 2016 - 2015 Forms 1120, 1120-S, 1041, and 1065 due date, if extended
  • October 17, 2016 - 2015 Form 1040 due date, if extended
  • January 16, 2017 - 2016 4th quarter estimate payment due              

Written by: Annie Beckel, Staff Accountant

In July 2016, the Missouri Department of Revenue (MO DOR) announced a recent Missouri Supreme Court decision regarding charging sales tax on delivery fees. Many businesses registered with the MO DOR have received letters stating that they may be subject to this new ruling. If your Company charges a delivery fee as part of the normal sale of goods, then you may need to start remitting sales tax on your delivery charges, even if separately stated.

Generally, if you are selling goods and charging delivery fees to Missouri customers as part of your normal course of business, you will need to comply with this new ruling. The MO DOR has clarified this change by explaining that delivery charges are taxable whenever the sale is taxable. If the sale isn’t taxable, then the delivery charge won’t be taxable. These changes were effective July 29th, 2016.

The MO DOR has provided an email address for any entity requiring additional information: If you have specific questions, you can direct them to the Department of Revenue or contact our office to discuss.


A few weeks ago our very own Jon Becker went skydiving for the very first time to raise awareness and funds for an amazing cause, The Angel Band Project. We are so proud! Check out a video and pictures of the whole adventure over on our Facebook page.


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Becker and Rosen CPAs, LLC Disclaimer

This newsletter is intended to provide generalized information that is appropriate in certain situations. It is not intended or written to be used, and it cannot be used by the recipient, for the purpose of avoiding federal tax penalties that may be imposed on any taxpayer. The contents of this newsletter should not be acted upon without specific professional guidance. Please call us if you have questions. 

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