The Missouri Department of Revenue granted exempt status for sales and use tax to a non-profit organization that provides disabled and mentally retarded people with work. Under section 144.030.2(19) sales made by or to religious and charitable organizations and institutions in their religious, charitable or educational functions and activities are exempt from sales tax. All meals and merchandise sold to the organization’s employees or the general public is tax exempt. (Letter Ruling No. LR3922, Missouri Department of Revenue, July 19, 2007)