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).
Printable Missouri Sales Tax Exemption Certificates
This page explains how to make tax-free purchases in Missouri, and lists two Missouri sales tax exemption forms available for download.
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. Purchases of Taxable Services for RESALE:
• 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).
When a purchaser is claiming an exemption for purchases of items that qualify for the full manufacturing exemption and other items that only qualify for the partial manufacturing exemption, the seller must make certain the correct amount …
When a purchaser is claiming an exemption for purchases of items that qualify for the full manufacturing exemption and other items that only qualify for the partial manufacturing exemption, the seller must make certain the correct amount …
Missouri Sales Use Tax Exemption Certificate Form 149
The Missouri Sales/Use Tax Exemption Certificate Form 149 allows purchasers to claim exemptions on taxable purchases. This form must be provided to sellers to certify that the purchased goods or services are exempt from sales tax.
Missouri Sales and Use Tax Exemption Certificate - TaxFormFinder
Download or print the 2024 Missouri Form 149 (Sales and Use Tax Exemption Certificate) for FREE from the Missouri Department of Revenue.
Form 149 Sales and Use Tax Exemption Certificate Telephone Number E-mail: [email protected] Visit dor.mo.gov/taxation/business/tax-types/sales-use/exemptions.php for additional information. Ever served on active duty in the United States Armed Forces?