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). • 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 Required Information to Submit 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. *14000000001* 14000000001 |
Reset Form Print Form 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 *14013010001* 14013010001 |
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 11-2019) 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/. *14013020001* 14013020001 |