Fees paid for access to a help desk for computer hardware and software support on purchased items are not subject to Missouri sales tax. Missouri imposes tax on sales of tangible personal property and certain services. Calling a technology help desk for assistance to troubleshoot purchased hardware and software is not one of the taxable services.
In addition, charges paid to use the taxpayer’s secure online data backup service are not subject to sales tax. The taxpayer’s customers use the service to back up vital information from a dentist’s computer, such as patient data, office management information, an appointment scheduler, accounting information, and x-rays. The information is stored on servers located in Missouri and another state. The software automatically back ups the information. The taxpayer’s data backup service does not give the taxpayer’s customers the right to use tangible personal property. Therefore, the service is software as a service, and charges are not taxable.
Letter Ruling No. LR 7858, Missouri Department of Revenue, July 19, 2017, ¶204-147