Sales Tax Exemptions in Missouri

• Events by not-for-profit Civic, Social, Service, or Fraternal Organizations
• Events by Benevolent, Scientific, and Educational Agricultural Associations
• Events to Missouri State Fair and Fairs Conducted by a County Agricultural and Mechanical Society
• Sales of Sporting Clays, Wobble, Skeet, and Trap TargetsSales of Sporting Clays, Wobble, Skeet, and Trap Targets
• Events Owned or Operated by a Municipality or Political Subdivision
• Sale of Tickets to Collegiate Athletic Championships
• Fund-raising Events With Tax Paid on Purchased Tangible Personal Property Provided to Attendees 
• Instructional Classes

Events by not-for-profit Civic, Social, Service, or Fraternal Organizations

All direct sales made by Missouri not-for-profit civic, social, service or fraternal organizations, including qualified fraternal organizations exempt under Internal Revenue Code Section 501(c)(8) and (10) , solely in their civic or charitable functions and activities are exempt from tax providing the net proceeds are designated for civic or charitable functions and activities. Sales to or by not-for-profit civic, social, service or fraternal organizations of other states are exempt from tax if such organizations are exempt from a similar tax in their own states and otherwise qualify for the exemption in Missouri. Mo. Code Regs. 12 §10-110.955(3)(E).

Events by Benevolent, Scientific, and Educational Agricultural Associations

All ticket sales by benevolent, scientific, and educational agricultural associations which are formed to foster, encourage, and promote progress and improvement in the science of agriculture and in the raising and breeding of animals are exempt from tax. All ticket sales by the same type of associations of other states are exempt from tax, providing such associations are exempt from a similar tax in their own states. Mo. Code Regs. 12 §10-110.955(3)(J).

Events to Missouri State Fair and Fairs Conducted by a County Agricultural and Mechanical Society

All admission charges and entry fees to the Missouri state fair and any fair conducted by a county agricultural and mechanical society organized and operated pursuant to Mo. Rev. Stat. 262.290 to 262.530 are exempt from tax. Mo. Code Regs. 12 §10-110.955(3)(L).

Sales of Sporting Clays, Wobble, Skeet, and Trap TargetsSales of Sporting Clays, Wobble, Skeet, and Trap Targets

Sales of sporting clays, wobble, skeet, and trap targets to any shooting range or similar places of business for use in the normal course of business and money received by a shooting range or similar places of business from patrons and held by a shooting range or similar place of business for redistribution to patrons at the conclusion of a shooting event are exempt from sales tax. Mo. Rev. Stat.  §144.030(2)(41).

Events Owned or Operated by a Municipality or Political Subdivision

Admissions and fees paid in and to places of amusement, entertainment, recreation, games or athletic events, museums, fairs, zoos, and planetariums that are owned or operated by a municipality or political subdivision are exempt. A political subdivision may enter into a revenue-sharing agreement with private entities providing goods or services for such places. However, revenues retained by such private entities are not exempt from taxes. Mo. Rev. Stat.  §144.030(2)(17).

Sale of Tickets to Collegiate Athletic Championships

Sales of tickets to any collegiate athletic championship event are exempt from state and local sales and use taxes. The event must be played in a public facility owned or operated by a governmental authority or commission, quasi-governmental agency, state university or college, state, or its political subdivisions, which facility must be a neutral site for the competing teams. “Neutral site” means any site that is not located on the campus of a conference member institution participating in the event. Mo. Rev. Stat.  §144.030(2)(38).

Fund-raising Events With Tax Paid on Purchased Tangible Personal Property Provided to Attendees 

Admission receipts to a fund-raising event where food and beverages or other tangible personal property are provided to those attending are not taxable if the person conducting the event has paid tax on purchase of the items provided to those attending. The taxable event takes place when the items are purchased by the promoter of the event who is deemed the consumer of the items. Receipts from sale of tangible personal property that are separate from and unrelated to the admission receipts from the fund-raising events are taxable. Mo. Code Regs. 12 §10-3.846(1).

Instructional Classes

Amounts paid for instructional classes, which include any class, lesson, or instruction intended or used for teaching, are exempt from the sales tax on the amounts paid to or in places of recreation. Mo. Rev. Stat.  §144.018(2).