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