LR 8367
Taxability of Food Sold by a Charity
August 25, 2025
Dear Applicant:
This is a letter ruling issued by the Director of Revenue under Section 536.021.10, RSMo, and Missouri Code of State Regulations 12 CSR 10-1.020, in response to your letter dated July 17, 2025.
The facts as presented in your letter ruling request are summarized as follows:
Applicant is a Missouri non-profit veterans' organization which sells meals to support its mission to maintain the post and donate to charities. It focuses on service to veterans, service members, and communities, advocating for veterans' needs and promoting patriotism. Its membership is open generally.
ISSUE:
Are Aoolican's sales of meals to raise money to support the post and its activities, and to make donations, exempt form Missouri sales tax?
ANSWER:
Yes. Applicant's sales of meals are exempt from Missouri sales tax.
The Missouri Sales Tax Law provides a sales tax exemption, see Section 144.030.2, RSMo, for sales by charitable organizations and institutions in their charitable functions and activities and for all sales made by or to not-for-profit civic, social, service or fraternal organizations. Sections 144.030.2(19) and (20), RSMo.
In the present case, as long as the applicant limits its activities to fundraising and related activities within the scope of its charitable function, its purchases and sales will be exempt from Missouri sales tax.
This letter ruling is binding upon the Department of Revenue with respect to the Applicant for three (3) years from the date of this letter and is subject only to statutory changes by the General Assembly and to changes in the interpretation of law by the courts or administrative tribunals. If a change occurs, the taxpayer who relies upon an outdated interpretation may be subject to additional taxes, interest and penalties, which may be imposed prospectively from the date of the change. For this reason, the interpretation set forth above should be reviewed on a regular basis. Please note that any change in or deviation from the facts as presented will render this ruling inapplicable.
Should additional information be needed, please contact Senior Counsel Kent L. Brown, General Counsel's Office, Post Office Box 475, Jefferson City, Missouri 65105-0475 (phone 573-751-0961), or me.
Sincerely,
Trish Vincent