Missouri Missouri Sales or Use Tax Exemption Application

Missouri Sales or Use Tax Exemption Application
1746 - Missouri Sales or Use Tax Exemption Application
Form

1746

Missouri Sales or Use Tax Exemption Application

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

Required Information to Submit

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).
Pursuant to Section 105.1500, RSMo, the Department of Revenue is prohibited from requiring any entity exempt from federal income tax under
Section 501(c) of the Internal Revenue Code, or any individual, to provide the Department with any list, record, register, registry, roll, roster, or other
compilation of data of any kind that directly or indirectly identifies a person as a member, supporter, volunteer of, or donor of financial or nonfinancial
support to, any entity exempt from federal income tax under Section 501(c) of the Internal Revenue Code. Nothing in this form should be read
or understood as a requirement that you provide any such information. Notwithstanding any publication, webpage, form, instruction, regulation,
or statement shared by the Department, you are not required to include such information on this form. If you encounter any technical difficulty in
submitting this form without including information that you believe is protected by Section 105.1500, RSMo, feel free to contact the Department at
the email, phone or address at the bottom of this form.
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Application - A fully completed and signed Missouri Sales or Use Tax Exemption Application (Form 1746)

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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).

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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

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Bylaws - A copy of the organization’s bylaws

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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.

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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:

IRS Exemption
Ruling

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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.

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 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.

Instructions

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.

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Form

1746

Print Form

Missouri Sales or Use Tax Exemption Application

Missouri Tax I.D.

Federal Employer

Number

I.D. Number

Qualifying For Exemption As: (select one)   

r	Charitable

r	Public Elementary or Secondary Education

Type of Exemption

(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	Private Not-For-Profit Elementary and Secondary Education
(Must have received accreditation)

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	Higher Education

(Must have received accreditation)

r	Missouri Political Subdivision (Out-of-state political
subdivisions do not qualify)

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	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.

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)

Incorporated
Organizations

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

r Missouri Corporation
r Out-of-State Corporation

Missouri Charter Number			

Date Incorporated (MM/DD/YYYY)

		
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Missouri Certificate of Authority No.	
Date Registered in Missouri (MM/DD/YYYY)	 State of Incorporation
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Organization Name

Organization Name
and Address

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

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

State

Website Address	

E-mail Address

Does your organization own property in Missouri?
Is your organization exempt from property tax?
Does your organization make retail sale?

Mailing Address

Phone Number
ZIP Code	

County

r Yes r No

r Yes r No	

r Yes r No

Date organization originated (MM/DD/YYYY): ___ ___ / ___ ___ / ___ ___ ___ ___

If you answered “Yes”, describe the frequency and type of sales you make.

Mailing Address (If different than Organization Address)
Street Address or P.O. Box
City	

State

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ZIP Code	

County

Record Storage
Organization or Agency
Officers
Description of Organization

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 	

Name (Last, First, Middle Initial)	

Title	

ZIP Code	

Social Security Number	
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County

Birthdate (MM/DD/YYYY)
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Street Address 			 City		

Name (Last, First, Middle Initial)	

Title	

Social Security Number	
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State 	

ZIP Code

Birthdate (MM/DD/YYYY)
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Street Address 			 City		

State 	

ZIP Code

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

Signature

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 of Officer or Responsible Person

Title			

Printed Name

E-mail Address	

Social Security Number

Confidentiality of Tax
Records

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Date of Birth (MM/DD/YYYY)	

Date (MM/DD/YYYY)

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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.

Mail to: 	Taxation Division
		 P.O. Box 358	
		 Jefferson City, MO 65105-0358
	
	Phone:	 (573) 751-2836
	
Fax: 	 (573) 522-1666
	TTY: 	 (800) 735-2966	

E-mail: [email protected]

Form 1746 (Revised 09-2022)

Visit dor.mo.gov/taxation/business/tax-types/sales-use/ for additional information.

Ever served on active duty in the United States Armed Forces?
If yes, visit dor.mo.gov/military/ to see the services and benefits we offer to all eligible
military individuals. A list of all state agency resources and benefits can be found at
veteranbenefits.mo.gov/state-benefits/.

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