Section 19 In General

• Library: Tax Law 2009

The dearth of decisions by the Supreme Court of Missouri construing the scope of the exemptions from sales and use tax applicable to nonprofit entities can hardly be construed to mean that ambiguities, and even confusion, are absent. Other factors may account for the scarcity of judicial interpretation applicable to the nonprofit sector:

1. Except generally for hospitals, large churches, private secondary schools, and universities, nonprofit entities have very limited financial resources, and they buy and...