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.  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.
• 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.
Required Information to Submit • 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.
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.
Ruling If you have not received an exemption letter from the IRS, you can obtain an Application for Recognition of Exemption (Form 1023) by visiting 
IRS Exemption 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.
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
Instructions 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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                                                                                                                                                                               Department Use Only
                                                                            Form                                                                                               (MM/DD/YY)
                          1746                                                    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  (Benefits the common good and welfare of the                           r Public Elementary or Secondary Education
                                                                              community, not only within the organization, while relieving  
                                                                              government of a financial burden that it would otherwise be                       r Private Not-For-Profit Elementary and Secondary Education 
                                                                              required to meet)                                                                          (Must have received accreditation)

                                                                            r Religious  (Churches, ministries, and religious groups.  Exemption                r Higher Education  (Must have received accreditation)
                                                                              applies to sales and purchases only if within the organization’s 
                                                                              religious, charitable, or educational functions)                                  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               r Federal or Missouri State Agency
                                                                              is made for the organization’s civic or charitable functions and 
                                            Type of Exemption                 activities)                                                                       r Missouri Cooperative Marketing Association 
                                                                                                                                                                         (Exemption applies to purchases and only exempts state sales 
                                                                            r Not-For-Profit Social, Service, Fraternal                                                  tax. All purchases remain subject to local sales tax and all use 
                                                                              (Exemption applies only if the sale or purchase is made for the                            taxes). By checking this box you are affirming that the association 
                                                                              organization’s civic or charitable functions and activities, and not                       does at least 25% of its business with its members.
                                                                              general operations of the organization)
                                                                            NOTE: Unions, political organizations, and home owner associations do not qualify for a Missouri sales or use tax exemption.

                                                                                                       Missouri Charter Number                                                          Date Incorporated (MM/DD/YYYY)
                                                                            r Missouri Corporation
                                                                                                       |       |       |       |       |       |       |       |       |                ___ ___ / ___ ___ / ___ ___ ___ ___
                                                                                                       Missouri Certificate of Authority No.                                   Date Registered in Missouri (MM/DD/YYYY)  State of Incorporation
                                                                            r Out-of-State Corporation
             Incorporated                                     Organizations                            |       |       |       |       |       |        |       |       |      ___ ___ / ___ ___ / ___ ___ ___ ___

                                                                            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
                                                              and Address
                          Organization Name                                 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 (If different than Organization Address)

                                                                            Street Address or P.O. Box 

                                                                            City                                                                        State                                    ZIP Code                  County
                                            Mailing Address

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                                                                                                         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
                                                                     Record Storage

                                                                                                         Name (Last, First, Middle Initial)                                               Title          Social Security Number                                           Birthdate (MM/DD/YYYY)
                                                                                                                                                                                                        |        |        |        |        |        |        |          |          ___ ___ / ___ ___ / ___ ___ ___ ___  
                                                                                                         Street Address                                                                                    City                                                                               State     ZIP Code

                                                                                                Officers Name (Last, First, Middle Initial)                                               Title          Social Security Number                                           Birthdate (MM/DD/YYYY)
                                                                                                                                                                                                        |        |        |        |        |        |        |          |          ___ ___ / ___ ___ / ___ ___ ___ ___  
                                                                                                         Street Address                                                                                    City                                                                               State     ZIP Code
                                              Organization or Agency 

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

                                                                     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                           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)
                                                                                                                |        |        |        |        |        |        |        |    ___ ___ / ___ ___ / ___ ___ ___ ___                     ___ ___ / ___ ___ / ___ ___ ___ ___

                                                                                                         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.
                                                                                                          
                                                                                                Records  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 

Mail to:   Taxation Division                                                                                                                                                        E-mail:  salestaxexemptions@dor.mo.gov                                                              Form 1746 (Revised 09-2022)
                                                                                                               P.O. Box 358                                                         Visit dor.mo.gov/taxation/business/tax-types/sales-use/ for additional information.
                                                                                                               Jefferson City, MO 65105-0358
                                                                                                                                                                                    Ever served on active duty in the United States Armed Forces?  
  Phone:                                                                                                      (573) 751-2836                                                        If yes, visit dor.mo.gov/military/ to see the services and benefits we offer to all eligible 
                                                                                                Fax:          (573) 522-1666                                                        military individuals. A list of all state agency resources and benefits can be found at 
                                                                                                TTY:   (800) 735-2966                                                               veteranbenefits.mo.gov/state-benefits/.

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