Missouri

1. If your State exempts fundraising sales by certain groups from sales or use taxes, please indicate which of the following are exempt in your State.

   Public Schools (K-12) - Exempt

   Private Schools (K-12) - Exempt

   School Groups (e.g., clubs, bands, teams) - Exempt

   PTAs - Exempt

   PTOs - Exempt

   Other parent groups

   (please identify)

   Church Groups - Exempt

   Youth Sports League - Exempt

   501 (c)(3) organizations - Exempt

   501 (c)(6) organizations - Exempt

   Other (specify:__________________)

   1a Are local sales and use taxes in your State applied to these groups in the same manner as State sales and use taxes are applied to these groups?

   Yes

   1b Please set forth any comments including a list of groups not listed above whose fundraising activities are exempt from sales and use taxation in your State.

 

2. If your State exempts fundraising sales of certain products from sales and use tax, please indicate which of the following products are exempt.

   No exemptions allowed

   2a Are local sales and use taxes in your State applied to these products in the same manner as State sales and use taxes are applied to these products?

   2b Please set forth any comments including a list of products not listed above that are exempt from sales and use taxation for fundraising purposes in your State.

   Food products are taxable at a reduced rate in Missouri.

 

3. If some or all fundraising groups or products qualify for exemption from sales and use tax in your State, please indicate any exceptions to or limitations on such exemptions. (Check all that apply and specify the limitation.)

None

4. If some or all fundraising groups qualify for exemption from sales and use tax in your State, please set forth the procedure through which a group may establish its qualification for the exemption. Attach relevant statutes, regulations, procedures, etc.

   The attached link accesses the department's application for exemption.

   http://dor.state.mo.us/tax/forms/sales/1746.pdf

 

5. If some or all fundraising products qualify for exemption from sales and use tax in your State, please set forth the procedure for establishing a product's qualification for the exemption. Attach relevant statutes, regulations, procedures, etc.

   N/A

 

6. In instances where a fundraising product or group is not exempt from sales or use tax, please indicate who bears the responsibility for collecting and remitting the tax.

   The seller is responsible for collecting and remitting the tax. Depending on whether the group or the company is the seller, either could be responsible.

 

7. In instances where a fundraising product or group is not exempt from sales or use tax, what is the basis for calculating the sales/use tax?

   Price paid by consumer to fundraising group

 

8. Provide any additional information regarding the sales and use tax treatment of fundraising transactions and/or groups in your State. Also set forth any statements, disclosures, disclaimers, etc.,to be provided as part of the clearinghouse regarding your state's practices and procedures. Attach additional sheets if necessary.

Last Updated: September 2005