Sales Tax Exemption

How do I apply for an exemption from sales tax?

Any social, civic, religious, political subdivision, or educational organization can apply for a sales tax exemption by completing Form 1746, Missouri Sales Tax Exemption Application. This form lists the information needed to verify the organization is indeed a tax-exempt non-profit organization.

Submit the listed items to ensure the Department can process your exemption application.

• Application - A fully completed and signed Missouri Sales or Use Tax Exemption Application (Form 1746).
• Determination of Exemption - A copy IRS determination of exemption federal Form 501(c). Obtain from the Great Rivers Council.
• 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. Contact Missouri Secretaty of State.
• Bylaws - A copy of the organization's bylaws.
• Finanical Statement - A three-year financial statement (or number of years in existence if less than three providing sources and amounts of income. If the organization has just started (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 the Return of Organization Exempt From Income Tax (Form 990) (must include all pages). All schedules must include detailed information to avoid a delay in processing your application. The Department does not accept bank statements.

How do I apply for a EIN (Employer Identification Number) number?

All units need a tax ID number (also referred to as an “EIN” – Employer Identification Number). Units should NOT use the Social Security number of an adult leader. If they do, the IRS will attribute all banking transactions, unit purchases, etc. to that leader as an individual. Units may use the tax ID number of their chartering organization, if given permission. This may be especially useful for the unit if that organization is tax-exempt.

Most units obtain their own tax ID number by completing IRS Form SS-4. There is no cost involved. The current form and instructions are available on the IRS website – www.irs.gov. Also, the IRS now allows you to provide the information over the phone and immediately receive a unit EIN. The IRS “tax ID hotline” is 800-829-4933.

Apply for an Employer Identification Number (EIN) online with the IRS, using the online application.