Missouri DOR Rules Non-Profit Promo Sales Exempt from Sales Tax with Certificate

The Missouri Department of Revenue (DOR) issued a letter ruling regarding the taxability of promotional items sold to non-profit organizations. The ruling holds that sales of educational, marketing, and promotional items to religious, charitable, civic, social, service, or fraternal non-profit organizations for use in their exempt functions are exempt from Missouri sales tax. However, the seller must obtain an exemption certificate from each exempt non-profit organization to document the exempt sale. [Mo. Dep’t of Revenue, Letter Ruling LR8380, 01/08/26]

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