Missouri Dept. of Rev. Ltr. Rul. 6170 (Mar. 19, 2010)

(United Methodist Church that pays monthly fee to satellite television provider for satellite television (including HBO) on behalf of its pastor as part of his compensation, where account is in name of pastor and separately states amount charged for satellite television access and amount charged for satellite receiver, must pay sales tax on monthly rental fee for satellite receiver; pastor is not an exempt entity).