Section 20 Statutory Sources of Exemption

• Library: Tax Law 2009

Section 144.030.2, RSMo Supp. 2007, lists the exemptions from state and local sales and use taxes. The provisions in § 144.030 that are most applicable to private nonprofit entities include the following exemptions:

• Section 144.030.2(19)—“[a]ll sales made by or to religious and charitable organizations and institutions in their religious, charitable or educational functions and activities”

• Section 144.030.2(20)—“all sales made by or to not for profit civic, social, service or fraternal organizations . . . in their civic or charitable functions and activities,” but only sales to eleemosynary institutions and to private nonprofit institutions of higher education that are not religious or charitable in...