State Tax Day - Current, S.7, Missouri—Sales and Use Tax: Taxability of Promotional Items Sold to Nonprofit Organizations Discussed, (Feb 3, 2026)

An applicant that has a Missouri resale license must not collect sales tax on sales of promotional items to nonprofit organizations, so long as such organizations have a relevant exemption form. The applicant resells some education, marketing, and promotional items to various nonprofit organizations. These sales are exempt from sales tax to the extent they are in furtherance of the civic, charitable, or educational function of the nonprofit organization. In addition, the applicant must collect a sales tax exemption form from each nonprofit organization to whom applicant sells items without collecting sales tax.

Letter Ruling No. LR 8380, Missouri Department of Revenue, January 8, 2026, ¶204-663