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Exemption Type Explanations

Outlined below are specific requirements regarding this exemption. This summary is not intended as a complete restatement of the law. You should review Section 144.030, RSMo to ensure your understanding and compliance.

Civic

Outlined below are specific requirements regarding this exemption. This summary is not intended as a complete restatement of the law. You should review the law to ensure your understanding and compliance.

Purchases and sales by this organization for civic or charitable functions and activities are not subject to sales or use tax if conducted within the organization's exempt civic or charitable functions and activities. When purchasing exempt items with their exemption, they must furnish all sellers or vendors a copy of their exempt letter.
The exemption is not assignable or transferable. It is a limited exemption from sales and use taxes only and is not an exemption from real or personal property tax.
Individuals making personal purchases may not use the exemption.
Agents or contractors may not claim or benefit from the organization's exempt status. Contractors paying for construction materials to fulfill a contract with the organization must pay sales tax on all such materials. Only purchases of construction materials that are directly billed to the organization may be purchased exempt from sales tax.
Sales by this organization are not subject to sales or use tax if conducted within the organization's exempt civic or charitable functions and activities.
Purchases of items that are not directly related to their organizations civic or charitable functions and activities are subject to sales tax if the only reason for the purchase is for the convenience of a member.
Sales intended to raise funds, not related to the exempt function of this organization, may be exempt only if such sales are occasional or isolated sales.
If this organization engages in a competitive commercial business that serves the general public, even if the profits are used for purposes of your exempt function, they must obtain a Missouri Retail Sales Tax License and collect and remit sales tax.
Any alteration to the exemption letter renders it invalid.

Charitable

Purchases and sales by this organization are not subject to sales or use tax if conducted within the organization's exempt charitable, religious and educational functions and activities. When purchasing with their exemption, they must furnish all sellers or vendors a copy of their exempt letter.
The exemption is not assignable or transferable. It is a limited exemption from sales and use taxes only and is not an exemption from real or personal property tax.
Individuals making personal purchases may not use their exemption.
A contractor may purchase and pay for construction materials exempt from sales tax when fulfilling a contract with the organization only if the organization issues a project exemption certificate and the contractor makes purchases in compliance with the provisions of Section 144.062, RSMo.
Sales intended to raise funds, not related to the exempt function of your organization, may be exempt only if such sales are occasional or isolated sales.
If the organization engages in a competitive commercial business that serves the general public, even if the profits are used for the exempt charitable, religious and educational functions, they must obtain a Missouri Retail Sales Tax License and collect and remit sales tax.
Any alteration to the exemption letter renders it invalid.

Social/Service/Fraternal

Purchases and sales by this organization are not subject to sales or use tax if conducted within the organization's exempt civic or charitable functions and activities. When purchasing with this exemption, they must furnish all sellers or vendors a copy of this letter.
This exemption is not assignable or transferable. It is a limited exemption from sales and use taxes only and is not an exemption from real or personal property tax.
Individuals making personal purchases may not use the exemption.
Agents or contractors may not claim or benefit from the organization's exempt status. Contractors paying for construction materials to fulfill a contract with the organization must pay sales tax on all such materials. Only purchases of construction materials that are directly billed to the organization may be purchased exempt from sales tax.
Sales intended to raise funds, not related to the exempt function of the organization, may be exempt only if such sales are occasional or isolated sales.
If the organization engages in a competitive commercial business that serves the general public, even if the profits are used for purposes of their exempt function, they must obtain a Missouri Retail Sales Tax License and collect and remit sales tax.
Any alteration to the exemption letter renders it invalid.

Religious

Purchases and sales by this organization are not subject to sales or use tax if conducted within their organization's exempt charitable, religious and educational functions and activities. When purchasing with this exemption, they must furnish all sellers or vendors a copy of their letter.
The exemption is not assignable or transferable. It is an exemption from sales and use taxes only and is not an exemption from real or personal property tax.
Individuals making personal purchases may not use the exemption.
A contractor may purchase and pay for construction materials exempt from sales tax when fulfilling a contract with this organization only if your organization issues a project exemption certificate and the contractor makes purchases in compliance with the provisions of section 144.062, RSMo.
Sales intended to raise funds, not related to the exempt function of their exemption, may be exempt only if such sales are occasional or isolated sales.
If the organization engages in a competitive commercial business that serves the general public, even if the profits are used for the exempt charitable, religious and educational functions, they must obtain a Missouri Retail Sales Tax License and collect and remit sales tax.
Any alteration to the exemption letter renders it invalid.

Public Elementary & Secondary Education

Purchases and sales by this organization are not subject to sales or use tax if conducted within their organization's exempt functions and activities. When purchasing with the exemption, the organization must furnish all sellers or vendors a copy of their exemption letter.
The exemption is not assignable or transferable. It is an exemption from sales and use taxes only and is not an exemption from real or personal property tax.
The exemption may not be used by individuals making personal purchases
A contractor may purchase and pay for construction materials exempt from sales tax when fulfilling a contract with this organization only if the organization issues a project exemption certificate and the contractor makes purchases in compliance with the provisions of Section 144.062, RSMo.
Sales by this organization are not subject to sales or use tax if conducted within the organization's exempt charitable and educational functions and activities.
Any alteration to this exemption letter renders it invalid.

Private Education

Purchases by this organization are not subject to sales or use tax if conducted within their organization's exempt functions and activities. When purchasing with this exemption, the organization must furnish all sellers or vendors a copy of this letter.
The exemption is not assignable or transferable. It is an exemption from sales and use taxes only and is not an exemption from real or personal property tax.
The exemption may not be used by individuals making personal purchases
A contractor may purchase and pay for construction materials exempt from sales tax when fulfilling a contract with this organization only if this organization issues a project exemption certificate and the contractor makes purchases in compliance with the provisions of Section 144.062, RSMo.
Sales by this organization are subject to all applicable state and local sales taxes. If they engage in the business of selling tangible personal property or taxable services at retail, they must obtain a Missouri Retail Sales Tax License and collect and remit sales tax.
Any alteration to the exemption letter renders it invalid.

Public Higher Education

Purchases by this organization are not subject to sales or use tax if conducted within the organization's exempt functions and activities. When purchasing with this exemption, the organization must furnish all sellers or vendors a copy of this letter.
The exemption is not assignable or transferable. It is an exemption from sales and use taxes only and is not an exemption from real or personal property tax.
The exemption may not be used by individuals making personal purchases.
A contractor may purchase and pay for construction materials exempt from sales tax when fulfilling a contract with the organization only if the organization issues a project exemption certificate and the contractor makes purchases in compliance with the provisions of Section 144.062, RSMo.
Sales by this organization are subject to all applicable state and local sales taxes. If they engage in the business of selling tangible personal property or taxable services at retail, they must obtain a Missouri Retail Sales Tax License and collect and remit sales tax.
Any alteration to the exemption letter renders it invalid.

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