Missouri Form 1746 Tax Exemption: Filing, Mailing, and Use

Missouri Form 1746 is the Sales or Use Tax Exemption Application that qualifying nonprofits, schools, and other eligible organizations file with the Missouri Department of Revenue to obtain a state exemption letter. You mail the completed form and supporting documents to the Taxation Division, P.O. Box 358, Jefferson City, MO 65105-0358.¹ There is no filing fee. Review takes several weeks, and missing documents are the most common cause of delays and denials.

Does Your Organization Qualify

Missouri Revised Statutes Section 144.030 lists the categories of organizations eligible for a sales and use tax exemption, provided the purchases relate to the organization’s exempt functions.² The main qualifying groups are:

Religious and charitable organizations acting in their religious, charitable, or educational functions
Public and private not-for-profit elementary, secondary, and higher education institutions
Not-for-profit civic, social, service, or fraternal organizations, including those exempt under IRC Section 501(c)(8) or (10)
State-operated eleemosynary and penal institutions
State relief agencies in the exercise of their relief functions
Agricultural and livestock associations and nonprofit summer theater organizations, limited to ticket sales

Fraternal beneficiary societies and domestic fraternal orders operating under a lodge system can also qualify when a substantial part of their activities serve religious, charitable, scientific, literary, educational, or fraternal purposes and no part of net earnings benefits any private individual.³

Three groups cannot obtain a Missouri sales or use tax exemption no matter how they file: unions, political organizations, and homeowner associations.¹ If your organization falls into one of those categories, Form 1746 will be denied.

Out-of-state nonprofits can apply, but a home-state exemption letter does not work in Missouri on its own. You need Missouri’s own letter, and you must include a copy of your home state’s sales and use tax exemption letter with your application.¹

Documents to Gather Before You File

Submitting a complete package the first time is the single best thing you can do to avoid delay. Form 1746 requires the following attachments:¹

A copy of your IRS 501(c) determination letter. Federal agencies, state agencies, Missouri political subdivisions, and public schools do not have to submit one.
Your Missouri Secretary of State Certificate of Incorporation or Registration, if your organization is registered or incorporated in Missouri.
A copy of your current bylaws.
A three-year financial statement showing sources and amounts of income and expenses. If your organization is less than three years old, provide what you have. If it is less than six months old, submit a projected one-year budget instead. Spreadsheets, ledger books, and copies of IRS Form 990 with all schedules are accepted. Bank statements are not.
A Power of Attorney (Form 2827), but only if the person signing the application is not an officer, member, or responsible person listed on it.

Cooperative marketing associations have extra requirements: proof of payment of the annual registration fee, the most recent annual report filed with the Secretary of State, and articles of incorporation showing the entity is organized as a nonprofit, non-stock corporation under Section 274.030.¹

One thing you do not have to provide: member, supporter, volunteer, or donor lists. Under Missouri Section 105.1500 the Department of Revenue cannot require them from any 501(c) organization, and the form carries a notice to that effect.¹

How to Fill Out Form 1746

Download the PDF from dor.mo.gov. You can type into the fields before printing or complete the form by hand.

Pick the Correct Exemption Category

Near the top of the form, check the box that matches your organization type. Your choice should line up with the specific subdivision of Section 144.030 that covers you, and with the language used in your IRS determination letter and articles of incorporation. Picking the wrong category is one of the common reasons applications are denied, so take the time to match it carefully.

Enter Organization Details and ID Numbers

Use your organization’s full legal name and physical address exactly as they appear in your incorporation documents. The form has designated boxes for your Federal Employer Identification Number, the nine-digit number the IRS assigns for tax filing.⁴ Below that, enter your Missouri Charter Number from the Secretary of State. Check both numbers against the original IRS and state documents before signing.

Describe What Your Organization Actually Does

The narrative section asks you to describe your day-to-day activities. Keep it concrete rather than restating your mission statement. If you run a food pantry, say so, note how often it operates, roughly how many people it serves, and how it is funded. The department is checking whether your real activities fit the exemption category you selected, so specifics matter more than aspirational language.

Sign and Date

An officer or authorized representative with legal authority to bind the organization signs and dates the form, and prints their name and title below the signature. If an attorney or outside agent signs for you, attach a completed Form 2827 Power of Attorney.¹

Where to Send It

Mail the signed application and all supporting documents to:

Taxation Division
P.O. Box 358
Jefferson City, MO 65105-0358¹

Documents can also be faxed to (573) 522-1666, and questions can go to salestaxexemptions@dor.mo.gov. The Taxation Division’s phone line is (573) 751-2836. The form does not reference an online submission portal, so plan on mailing the signed original with your document package.

What Happens After You File

The department reviews your application, documents, and financial statement to confirm the organization meets the statutory requirements. Processing typically takes several weeks. Incomplete applications take considerably longer, and the form’s instructions warn that missing information will cause a delay or denial. If you realize something is missing, contact the department and send it in rather than waiting.

If approved, the Department of Revenue issues an official exemption letter with a unique Missouri tax exemption number. Keep the letter. You will need the number for every qualifying tax-free purchase.

If the application is denied, the department sends a written notice explaining why. Common grounds are picking the wrong exemption category, submitting incomplete financial statements, or describing activities that do not match the chosen category. The most straightforward response is to fix the problem and resubmit. If you believe the denial was legally wrong, Missouri law allows a written protest identifying the decision, explaining the dispute, and attaching supporting documents. Call (573) 751-2836 or email salestaxexemptions@dor.mo.gov to confirm current protest procedures and deadlines before filing.¹

Using the Exemption Letter at Checkout

The letter does not let you simply tell a vendor you are tax-exempt. For each qualifying purchase, you complete Missouri Form 149, the Sales and Use Tax Exemption Certificate, select the box matching your exemption type, provide your exemption number, and give the certificate to the seller.⁵

The exemption only covers purchases directly related to your exempt functions and activities.² Office supplies for your charitable food pantry qualify. A television for an officer’s personal use does not, even if the retailer has your exemption number on file. Misusing the exemption can lead the department to revoke your letter and assess back taxes on the improperly exempt purchases.

Construction Projects Use a Different Certificate

If you plan to hire a contractor for construction, repair, or remodeling, Form 1746 and Form 149 are not the right tools. Section 144.062 creates a separate project exemption certificate that your exempt organization issues to the contractor so materials for the project can be purchased tax-free.⁶

The certificate must include your organization’s name, address, and Missouri tax identification number; the project location, description, and a unique identification number; the contract date, which is the earliest date materials can be purchased tax-free; the estimated completion date; and the certificate’s expiration date. The form and content require the director of revenue’s approval. Contractors must keep all material invoices for five years and remain subject to audit, and any leftover materials not incorporated into the project are taxable to the contractor.⁶

1
Missouri Department of Revenue. 1746 – Missouri Sales or Use Tax Exemption Application
2
Missouri Revisor of Statutes. Missouri Code 144.030 – Exemptions From State and Local Sales and Use Taxes
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Missouri Department of Revenue. Missouri Sales and Use Tax Exemptions and Exclusions From Tax
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Internal Revenue Service. Employer Identification Number
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Missouri Department of Revenue. 149 – Sales and Use Tax Exemption Certificate
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Missouri Revisor of Statutes. Missouri Code 144.062 – Construction Materials, Exemption Allowed, When