Instructions For Form 1746 - Missouri Sales/use Tax Exemption Application
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2FORM 1746
INSTRUCTIONS FOR COMPLETING THE MISSOURI SALES/USE TAX EXEMPTION APPLICATION
Missouri Tax I.D. Number
If you have been issued a Missouri Tax I.D. Number, enter that number in the space provided, otherwise, leave blank.
Type of Application
Remember to check the appropriate box. If you have previously been issued an exemption letter by the Missouri Department of
Revenue, Division of Taxation and Collection, check the box labeled “Renewal” and attach a copy of such letter.
Qualifying for exemption as:
Check the box which relates to your organization or agency.
Check elementary or secondary public education only if you are a public institution.
Check higher education or private not-for-profit elementary and secondary education only if you are private, not-for-profit elemen-
tary or secondary school, or a school of higher education accredited by an appropriate accrediting authority. If you have an IRS
exemption as an “educational” organization other than a school, you should check “other” and indicate the type of educational
organization.
IRS Exemption Code
Make certain you check exempt code provided to your organization by the IRS. The box labeled “other” is for IRS exemption
codes other than those listed on the application.
Organization or Agency Name and Location
Enter all of the information requested concerning your organization’s name and location.
Name and Address of Responsible Person
Enter the name and address of the individual responsible for this application. This is also the person the Department of Revenue
should contact if additional information is required. Examples of responsible persons include the organization’s president,
secretary, treasurer; church treasurer or church official making application; executive officer of organization.
Type of Organizational Structure
Incorporated organizations:
a. If you are incorporated in Missouri, indicate Missouri corporation and provide required information, even though one of the
other selections may also apply. Example: your organization is a foundation but is also incorporated, you would indicate
Missouri corporation.
b. If you are an out-of-state corporation, and own property in Missouri, check box number 7 and provide the required information.
Mailing Address
If you want correspondence mailed to the organization’s or agency’s address or the responsible person’s address, check the
appropriate box. If correspondence should be mailed to an address other than the address of the organization, agency, or respon-
sible person, check other and provide the address to be used for mailing purposes (i.e. treasurer’s address, accountant’s address
or lawyer’s address, etc.) P.O. Box may be used.
Location of Books and Records
If books and records are kept at the organization’s or agency’s address, responsible person’s address or the mailing address
indicated in # 9, check the appropriate box. If they are kept at an address (location) other than that of the organization or agency,
responsible person or mailing address, check other and provide the address.
Organization or Agency Officers
Provide the requested information for at least two of the organization’s or agency’s officers.
Organizational Description
Summarize the primary organizational purpose in one or two brief statements. List the main activities of the organization or
agency and the intended use of the exemption letter. Attach a supplemental sheet if necessary.
Registration or Charter
If your organization is registered or incorporated, you must attach a copy of the Certificate of Incorporation or registration as
issued by the Missouri Secretary of State. If you are an out-of-state corporation and own property in Missouri, you must register
with the Missouri Secretary of State as a “foreign, not-for-profit corporation.” A copy of this registration must be attached to this
exemption application.
MO 860-2158 (9-2001)
DOR-1746 (9-2001)
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