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Prior to January 1, 2023, the manufacturing exemptions under Section 144.054, RSMo are exempt from state sales and use tax and local use tax, but not local sales tax. The seller must collect and report local sales taxes imposed by political subdivisions.
• Application - A fully completed and signed Missouri Sales or Use Tax Exemption Application (Form 1746) • Determination of Exemption - A copy of IRS determination of exemption, Federal Form 501(c).
This page explains how to make tax-free purchases in Missouri, and lists two Missouri sales tax exemption forms available for download.
Generally, Missouri taxes all retail sales of tangible personal property and certain taxable services. However, there are a number of exemptions and exclusions from Missouri's sales and use tax laws. Although exemptions and exclusions both result in an item not being taxed, they operate differently.
Purchases of Tangible Personal Property for resale: Retailers that are purchasing tangible personal property for resale purposes are exempt from sales or use tax. The purchaser’s state tax ID number can be found on the Missouri Retail License or out of state registration for retail sales.
Sales and Use Tax Exemption Certificate. Caution to seller: In order for the certificate to be accepted in good faith by the seller, the seller must exercise care that the property being sold is exempt.
A sales tax exemption certificate can be used by businesses (or in some cases, individuals) who are making purchases that are exempt from the Missouri sales tax. You can download a PDF of the Missouri Sales and Use Tax Exemption Certificate (Form 149) on this page.
Any social, civic, religious, political subdivision, or educational organization can apply for a sales tax exemption by completing Form 1746, Missouri Sales Tax Exemption Application. This form lists the information needed to verify the organization is indeed a tax-exempt non-profit organization.
Download or print the 2023 Missouri Form 149 (Sales and Use Tax Exemption Certificate) for FREE from the Missouri Department of Revenue.
Missouri Cooperative Marketing Association (Exemption applies to purchases and only exempts state sales tax. All purchases remain subject to local sales tax and all use taxes). By checking this box you are affirming that the association does at least 25% of its business with its members.