Fill - Form 501(c).: Missouri Sales or Use Tax Exemption (Missouri)

Form

1746

Missouri Sales or Use Tax Exemption Application

Required Information to Submit

If you are registered with the IRS and have received a 501(c) letter, you must attach a copy of the most current letter of exemption issued to

you by the IRS.

If you have not received an exemption letter from the IRS, you can obtain an Application for Recognition of Exemption (Form 1023) by visiting

their website at www.irs.gov or call (877) 829-5500.

IRS Exemption

Ruling

Missouri Tax I.D. Number

If you have been issued a Missouri Tax I.D. Number by the Department, enter that number in the space provided. Providing your Missouri Tax

I.D. Number will ensure the Department registers your organization accurately.

Incorporated Organizations

If you are incorporated in Missouri, check “Missouri Corporation” and provide the required information. If you are an out-of-state corporation,

and own property in Missouri, check the “Out-of-State Corporation” box and provide the required information.

Mailing Address

If correspondence should be mailed to an address other than the address of the organization or agency, provide the address to be used for

mailing purposes (i.e., officer’s, accountant’s, or lawyer’s address, etc.) P.O. Box may be used.

Record Storage

If the books and records are kept at an address (location) other than that of the organization, agency, or mailing address, provide the address.

Attachments

The attachments are used to determine whether an organization is exempt under Missouri law. Please remember to include all attachments

pertaining to your organization. If you do not include all required attachments, it could result in a delay in issuing your exemption letter or a

denial of your application.

Out of state organizations applying for a Missouri exemption letter must provide a copy of the sales and use tax exemption letter issued to the

organization in their home state.

Instructions

Submit the listed items to ensure the Department of Revenue (Department) can process your exemption application. Submit all required

information to avoid a delay or denial of your exemption letter. Federal or Missouri state agencies, Missouri political subdivisions, elementary

and secondary schools operated at public expense, or schools of higher education are not required to furnish the documents below (see

instructions).

• Application - A fully completed and signed Missouri Sales or Use Tax Exemption Application (Form 1746)

• Determination of Exemption - A copy of IRS determination of exemption, Federal Form 501(c). Federal, state, Missouri political

subdivisions or agencies, public elementary, secondary, or higher education schools or universities are not required to submit a Federal

Form 501(c).

• Certificate of Incorporation or Registration - A copy of the Certificate of Incorporation or Registration issued by the Missouri Secretary of

State, if registered or incorporated

• Bylaws - A copy of the organization’s bylaws

• Financial Statement - A three-year financial statement (or number of years in existence if less than three) providing sources and amounts

of income and expenses. A three-year financial statement is determined by the date of incorporation or the date the 501(c) exemption

was issued.

• If the organization is less than six months old a projected budget for one year should be provided. The projected budget

must include sources and amounts of income and expenses for one year.

The financial statement can be in the form of a spreadsheet, ledger book, or you may submit copies of all pages of the Internal

Revenue Service (IRS) Return of Organization Exempt From Income Tax (Form 990). All schedules must include detailed information

to avoid a delay in processing your application. The Department does not accept bank statements. If abbreviations are used, provide an

explanation.

• Cooperative Marketing Association - Attach the following:

- Documentation verifying your payment of the annual registration fee;

- A copy of the most recent annual report filed with the Missouri Secretary of State; and

- A copy of the articles of incorporation that details that the corporation is organized as a nonprofit, non-stock corporation under

Section 274.030 RSMo.

*14000000001*

14000000001

Qualifying For Exemption As: (select one)

NOTE: Unions, political organizations, and home owner associations do not qualify for a Missouri sales or use tax exemption.

Type of Exemption

r Charitable (Benefits the common good and welfare of the

community, not only within the organization, while relieving

government of a financial burden that it would otherwise be

required to meet)

r Religious (Churches, ministries, and religious groups. Exemption

applies to sales and purchases only if within the organization’s

religious, charitable, or educational functions)

r Not-For-Profit Civic (Benefiting the citizenry at large on an

unrestricted basis. Exemption applies only if the sale or purchase

is made for the organization’s civic or charitable functions and

activities)

r Not-For-Profit Social, Service, Fraternal

(Exemption applies only if the sale or purchase is made for the

organization’s civic or charitable functions and activities, and not

general operations of the organization)

r Public Elementary or Secondary Education

rPrivate Not-For-Profit Elementary and Secondary Education

(Must have received accreditation)

r Higher Education (Must have received accreditation)

r Missouri Political Subdivision (Out-of-state political

subdivisions do not qualify)

r Federal or Missouri State Agency

r Missouri Cooperative Marketing Association

(Exemption applies to purchases and only exempts state sales

tax. All purchases remain subject to local sales tax and all use

taxes). By checking this box you are affirming that the association

does at least 25% of its business with its members.

Incorporated

Organizations

Missouri Charter Number Date Incorporated (MM/DD/YYYY)

___ ___ / ___ ___ / ___ ___ ___ ___

Missouri Certicate of Authority No. Date Registered in Missouri (MM/DD/YYYY) State of Incorporation

___ ___ / ___ ___ / ___ ___ ___ ___

| | | | | | | | |

(___ ___ ___)___ ___ ___-___ ___ ___ ___

Organization Name

Street Address - Do not use P.O. Box or Rural Route Phone Number

City State Zip Code County

Website Address E-mail Address

Organization Name

and Address

Does your organization own property in Missouri? r Yes r No

Is your organization exempt from property tax? r Yes r No Date organization originated (MM/DD/YYYY): ___ ___ / ___ ___ / ___ ___ ___ ___

Does your organization make retail sale? r Yes r No If you answered “Yes”, describe the frequency and type of sales you make.

Mailing Address

Mailing Address (If different than Organization Address)

Street Address or P.O. Box

City State Zip Code County

| | | | | | | | |

rMissouri Corporation

rOut-of-State Corporation

Form

1746

Missouri Sales or Use Tax Exemption Application

Department Use Only

(MM/DD/YY)

Missouri Tax I.D.

Number

Federal Employer

I.D. Number

*14013010001*

14013010001

Reset Form

Print Form

In one or two brief statements, summarize the primary organizational purpose and the main activities. Explain the intended use of the exemption

letter.

Mail to: Taxation Division Phone: (573) 751-2836

P.O. Box 358 TTY: (800) 735-2966

Jefferson City, MO 65105-0358 Fax: (573) 522-1666

E-mail: salestaxexemptions@dor.mo.gov

Visit dor.mo.gov/business/sales/

for additional information.

Organization or Agency

Officers

Name (Last, First, Middle Initial) Title Social Security Number Birthdate (MM/DD/YYYY)

Street Address City State Zip Code

Name (Last, First, Middle Initial) Title Social Security Number Birthdate (MM/DD/YYYY)

Street Address City State Zip Code

| | | | | | | |

___ ___ / ___ ___ / ___ ___ ___ ___

| | | | | | | |

___ ___ / ___ ___ / ___ ___ ___ ___

Description of Organization

Under penalties of perjury, I declare that the above information and any attached supplement is true, complete, and correct; that the present

nature, purpose and activities of the above-named organization or agency are the same as they were when the attached documents were issued

and will continue to remain the same; that I will remain knowledgeable of the statutes and regulations governing sales or use tax exemptions and

that I will immediately notify the Department of any change in circumstances which could reasonably lead me to believe that the above-named

organization or agency would no longer qualify as exempt, either because of a change in the law or because of a material change in the

organization’s or agency’s nature, purpose, or activities.

It is understood that any misrepresentation contained herein or failure on my part to fulfill the promises entered into here will result in the

immediate revocation of any exemption letter issued to this organization or agency.

An officer, member, or responsible person must sign the application. If a power of attorney signs the application, you must include a Power of

Attorney (Form 2827) signed by an officer, member, or responsible person listed on the application.

Signature

Missouri Statute 32.057, RSMo, states that all tax records and information maintained by the Department are confidential. The

tax information can only be given to the owner, partner, member, or officer who is listed with us as such. If you wish to give an

employee, attorney, or accountant access to your tax information, you must supply us with a power of attorney giving us the

authority to release confidential information to them.

If your officers, members, or responsible persons change, you must update your registration with the Department by completing

a Registration or Exemption Change Request (Form 126), before we can release tax information to those new officers,

members, or responsible persons.

Confidentiality of Tax

Records

Form 1746 (Revised 11-2019)

Signature of Officer or Responsible Person Title

Printed Name E-mail Address

___ ___ / ___ ___ / ___ ___ ___ ___

Social Security Number Date of Birth (MM/DD/YYYY) Date (MM/DD/YYYY)

___ ___ / ___ ___ / ___ ___ ___ ___

| | | | | | | |

Record Storage

Record Storage Address (Do not use P.O. Box or Rural Route)

Street Address (Do not use P.O. Box or Rural Route)

City State Zip Code County

*14013020001*

14013020001

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