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On February 24, 2014, the Missouri Department of Revenue released a letter ruling on the taxability of separately-stated delivery charges for products used in heavy-duty equipment and industrial applications. (In that situation, the charges were taxable because the parties intended for delivery to be part of the sale.) Since we've seen several recent class actions claiming that the customers/plaintiffs paid tax on delivery charges that shouldn't have been taxed, we thought we'd review the key Missouri Supreme Court cases analyzing taxability of delivery charges. Bottom line, the fundamental question is whether the parties to these transactions intended the delivery charge to be part of the sale: Alberici Constructors, Inc. v Director of Revenue, No. SC93771 (Mo. Jan. 13, 2015) (affirming administrative agency's finding that delivery charge was taxable based on "substantial and competent evidence . . . that it was [the parties'] intention that the delivery service be a part of the crane rental") Southern Red-E-Mix…