Policy 3450 – Sales Tax

Pursuant to Chapter 144, RSMo., school districts are exempt from Missouri sales and use tax on
purchases. All sellers or vendors shall be furnished a copy of the official State of Missouri Tax
Exemption Letter by the Finance Office at the time a purchase order is delivered.

Administrators, teachers, or other school staff who have been authorized to make purchases for the
District from local retail dealers will provide a copy of the tax:-exempt letter to such dealer at time of
purchase.

District representatives are prohibited from using the District tax-exempt letter for purchase of articles
for personal use.