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In Letter Ruling 8095, the Missouri Department of Revenue determined that the electronic delivery of medical records is not subject to sales tax. The Department reasoned that electronically delivered information, regardless of the record’s original medium, is not taxable tangible personal property. The Department also concluded that the release of medical records to third parties, upon request, is not a specifically enumerated taxable service. In Letter Ruling 8100, the Department determined that charges by a provider of healthcare information management services were not subject to sales tax. In particular, providing data processing, electronic records retrieval, electronic data storage, information services and customer access to its software were not enumerated taxable services.