Missouri Code of State Regulations
Title 12 - DEPARTMENT OF REVENUE
Division 10 - Director of Revenue
Chapter 110 - Sales/Use Tax-Exemptions
Section 12 CSR 10-110.950 - Letters of Exemption Issued by the Department of Revenue
Universal Citation: 12 MO Code of State Regs 10-110.950
Current through Register Vol. 49, No. 18, September 16, 2024
PURPOSE: Chapter 144, RSMo provides that certain organizations are exempt. This rule sets out the steps necessary to obtain a letter of exemption from the department.
(1) In general, the department issues letters of exemption to qualifying exempt entities. Documentation verifying the exempt status of the organization must be filed with the department to obtain a letter of exemption.
(2) Application of the Rule.
(A) The seller is responsible for
collecting tax unless the exempt entity provides proof that it is exempt. One
form of proof of exemption is a letter of exemption issued by the
department.
(B) An organization
seeking a letter of exemption certificate must complete a Missouri Sales/Use
Tax-Exemption Application-Form 1746. If the documentation establishes that the
entity qualifies as an exempt entity, the department issues a letter of
exemption. Once a letter of exemption is issued by the department, it will
continue in effect unless there are changes in the structure or operation of
the organization causing the exemption to be invalid.
(C) The department may require the following
supporting documentation to verify the claim:
1. A copy of the Articles of Incorporation,
Bylaws or both;
2. A copy of the
Section 501 tax exemption letter or ruling issued by the United States
Department of Treasury, Internal Revenue Service;
3. A copy of the tax exemption ruling issued
by the assessing officers in each county in which the applicant's property is
or will be located for property tax purposes;
4. Financial statements of the organization
for the previous three (3) years, indicating sources and amount of revenue, and
a breakdown of the disbursements, or if just beginning the organization, an
estimated budget for one (1) year;
5. A copy of the not-for-profit certificate,
registration or charter issued by the Missouri secretary of state's office, if
registered or incorporated within Missouri; and
6. Any other documents, statements and
information as may reasonably be requested by the Department of
Revenue.
(D) If any of
the documents requested above are not submitted with the application, a letter
of explanation must accompany the application. Federal agencies and
instrumentalities, Missouri state agencies and Missouri political subdivisions
are not required to send supporting documentation. Out-of-state political
subdivisions do not qualify.
(E)
Foreign diplomatic and consular personnel exempt from Missouri sales by treaty
need not obtain a letter of exemption. The United States Department of State
will issue an exemption card for use.
*Original authority: 144.270, RSMo 1939, amended 1941, 1943, 1945, 1947, 1955, 1961.
Disclaimer: These regulations may not be the most recent version. Missouri may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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