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Resale certificates by state

Missouri resale certificate

The official form, whether Missouri takes the multistate certificates, and what buyers and sellers need to do to keep a resale purchase tax-free.

Official sources checked

Quick answer

Official form
Sales and Use Tax Exemption Certificate (Form 149) · Get the form (opens in a new tab)
Issued by the Missouri Department of Revenue.
Expires?
No set expiry
A seller can keep relying on a certificate on file for future sales unless it doesn't cover the transaction or the seller can no longer rely on it in good faith (12 CSR 10-107.100(3)(C)). No fixed expiration date is stated.
Accepts the SST certificate?
Unconfirmed
Accepts the MTC certificate?
Yes
Out-of-state buyers can use it?
With limits
Tangible goods for resale: Form 149 accepts the retailer's state tax ID plus its home state, and the ID can come from an out-of-state retail registration. Missouri-based retailers must use a Missouri Tax ID. Manufacturers and wholesalers buying for wholesale may not need a Missouri number. Taxable services for resale require Missouri registration, and a seller cannot accept that claim in good faith from an unregistered buyer.
Buyer must be registered in Missouri?
With limits
Not required for out-of-state retailers buying tangible goods for resale (home-state ID accepted) or for wholesale purchases. Required for Missouri retailers and for resale of taxable services such as utilities, telecommunications, lodging, and admissions.

How to fill out and accept the certificate

  1. Buyer section: name, Missouri Tax ID (if any), SSN/FEIN, address, a description of the products bought exempt, phone, and type of business.
  2. Seller section: name, contact, and address.
  3. Under Resale, check the right box. For tangible goods, give the retailer's state tax ID and home state. For services, give the Missouri Tax ID. For wholesale, give the home state.
  4. The buyer or its agent signs under penalty of perjury, with title and date (MM/DD/YYYY).

When a seller is protected

A seller that accepts an exemption certificate in good faith need not collect tax, and the buyer is liable if the certificate turns out to be invalid (Section 32.200 RSMo; 12 CSR 10-107.100). Good faith means honest intent and no knowledge of facts that should prompt inquiry. The form warns sellers to take care that the item really is exempt. No fixed deadline applies, but a certificate received after the sale or left undated can weigh against a finding of good faith. If the seller doesn't act in good faith, seller and buyer are jointly liable. An unsigned certificate is invalid.

Seller record-keeping

Sellers must obtain and keep exemption certificates for exempt sales (Section 144.210 RSMo). Books and records must be kept for at least 3 years unless DOR authorizes earlier disposal in writing (Section 144.320 RSMo). The buyer's name must appear on each exempt invoice.

Common mistakes

  • Accepting an unsigned Form 149. The DOR rule treats an unsigned certificate as invalid, leaving the seller liable.
  • Accepting a resale claim on taxable services (lodging, utilities, telecommunications, admissions) from a buyer not registered in Missouri.
  • Invoices that don't name the buyer, or buyers removing resale stock for their own use. That use is taxable to the buyer.

Multistate certificates in Missouri

SST Certificate of Exemption

Unconfirmed

Missouri is not a Streamlined Sales Tax member, and we found no official statement on whether it accepts the SST certificate. Missouri DOR directs resale purchasers to Form 149.

Official SST form (opens in a new tab)

MTC Uniform Resale Certificate

Yes

MTC note: Buyers who misuse it can owe tax, interest and penalties, and delivery outside Missouri does not automatically avoid Missouri tax.

Official MTC form (opens in a new tab)

Missouri resale certificate FAQ

What form is used for a resale certificate in Missouri?

Missouri's resale certificate is the Sales and Use Tax Exemption Certificate (Form 149), published by the Missouri Department of Revenue. Download it from the Missouri Department of Revenue website; sellers keep the completed certificate rather than sending it to the state.

Does Missouri accept multistate resale certificates?

Missouri is not a Streamlined Sales Tax member, and we found no official statement on whether it accepts the SST certificate. Missouri DOR directs resale purchasers to Form 149. Missouri is on the Multistate Tax Commission's list of states that accept its Uniform Sales & Use Tax Resale Certificate. MTC note: Buyers who misuse it can owe tax, interest and penalties, and delivery outside Missouri does not automatically avoid Missouri tax.

Do Missouri resale certificates expire?

A seller can keep relying on a certificate on file for future sales unless it doesn't cover the transaction or the seller can no longer rely on it in good faith (12 CSR 10-107.100(3)(C)). No fixed expiration date is stated.

Can an out-of-state business use a resale certificate in Missouri?

Tangible goods for resale: Form 149 accepts the retailer's state tax ID plus its home state, and the ID can come from an out-of-state retail registration. Missouri-based retailers must use a Missouri Tax ID. Manufacturers and wholesalers buying for wholesale may not need a Missouri number. Taxable services for resale require Missouri registration, and a seller cannot accept that claim in good faith from an unregistered buyer.

Related reading

Sources

This page is general information, not tax or legal advice. Forms and rules change, so confirm with the Missouri Department of Revenue before you rely on a certificate.

Resale certificates in other states

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