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Check the appropriate box for the type of exemption to be claimed according to Section 144.054, RSMo. Prior to January 1, 2023, the manufacturing exemptions under Section144.054, RSMo, are exempt from state sales and use tax and local use tax, but not local sales tax.
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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.
Check the appropriate box for the type of exemption to be claimed according to Section 144.054, RSMo. All items in this section are exempt from state sales and use tax and local use tax, but are still subject to local sales tax.
Download or print the 2023 Missouri Form 149 (Sales and Use Tax Exemption Certificate) for FREE from the Missouri Department of Revenue.
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.
Issue a Missouri resale certificate to vendors for purchase of items for resale. Download a sales tax exemption certificate in PDF format for future use.
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.
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.
To use a resale certificate, fill out Missouri Form 149 – Sales and Use Tax Exemption Certificate and present it to the vendor. If you are not registered to collect sales tax in Missouri, you may enter your own state’s tax I.D. number under the “Resale” section of the form.