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8,473 official opinions issued by the Missouri Attorney General.
Opinion No. 458-66
Oct 17, 1966
Opinion letter to the Honorable Maurice B. Graham
Opinion No. 198-66 — CHARITIES.; NURSING HOMES.; STATUTORY CONSTRUCTION.; TAXATION – EXEMPTIONS.; TAXATION – SALES-USE TAX.
Oct 11, 1966
The Articles of Incorporation and by-laws of Kabul Nursing Homes, Inc., would permit its being considered a charitable institution and hence exempt from imposition of sales taxes under Section 144.040, RSMo, if, as matter of fact, the operation of the home is such as to entitle it to be a charitable institution.
Opinion No. 173-66 — CHARITIES.; SCHOLARSHIP FUND.; SCHOOLS.; STATUTORY CONSTRUCTION.; TAXATION – EXEMPTIONS.; TAXATION – SALES-USE TAX.
Oct 11, 1966
The phrase “supported by public funds or by religious organizations” as used in Section 144.040, RSMo, modifies only “educational institutions” and a religious, charitable or eleemosynary institution may be exempt from payment of sales and use taxes even though they are supported entirely by private funds. Thus the John J. Dwyer Funds, Inc., an organization incorporated to provide scholarships to worthy students using funds donated by private persons or firms, is exempt as a charitable organization from the payment of sales and use taxes under Section 144.040, RSMo.