State Tax Day - Current, S.9, Missouri—Sales and Use Tax: Taxability Of Cold Storage Unit Rentals Discussed, (Feb 3, 2026)

The Missouri Department of Revenue issued a letter ruling discussing the application of sales and use tax for rentals of portable cold storage units. The department ruled that recurring rental charges for units located at customers' premises, storage services at the taxpayer’s facilities, mandatory delivery and pickup fees, and optional, separately stated service charges are not subject to sales tax. However, sales of tangible personal property, such as locks, packing materials, and other such storage accessories are subject to sales tax.

Letter Ruling No. LR 8382, Missouri Department of Revenue, January 26, 2026, ¶204-665