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Sales and Use Tax Exemption Certificate
149
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.
Name Missouri Tax I.D. Number
| | | | | | |
Contact Person Doing Business As Name (DBA) SSN/FEIN
| | | | | | | |
Address City State ZIP Code
Purchaser Describe product or services purchased exempt from tax Telephone Number
(___ ___ ___) ___ ___ ___-___ ___ ___ ___
Type of business
Name Telephone Number
(___ ___ ___) ___ ___ ___-___ ___ ___ ___
Contact Person Doing Business As Name (DBA)
Seller
Address City State ZIP Code
r Purchases of Tangible Personal Property for resale: Retailer’s State Tax ID Number ______________________ Home State ___________
(Missouri Retailers must have a Missouri Tax I.D. Number)
r Purchases of Taxable Services for resale (see list of taxable services in instructions) Retailer’s Missouri Tax I.D. Number _____________.
(Resale certificate cannot be taken by seller in good faith unless the purchaser is registered in Missouri)
r Purchases by Manufacturer or Wholesaler for Wholesale: Home State: ___________ (Missouri Tax I.D. Number may not be required)
Sales or Use Tax r Purchases by Motor Vehicle Dealer: Missouri Dealer License Number ____________________________ (Only for items that will be used
on vehicles being resold) (An Exemption Certificate for Tire and Lead-Acid Battery Fee (Form 149T) is required for tire and battery fees)
Resale - Exclusion From
These are exempt from state and local sales and use tax.
r Ingredient or Component Part r Manufacturing Machinery, Equipment, and Parts r Material Recovery Processing
r Plant Expansion r Research and Development of Agricultural Biotechnology Products and Plant Genomics Products
Manufacturing and Prescription Pharmaceuticals
Section 144.030, RSMo.
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. As of January
1, 2023, the manufacturing exemptions under Section 144.054, RSMo. apply to state sales and use tax and local sales and use tax.
r Manufacturing Chemicals and Materials r Machinery and Equipment Used or Consumed in Manufacturing
r Materials, Chemicals, Machinery, and Equipment Used or Consumed in Material Recovery Processing Plant r Research and Development
Manufacturing r Utilities or Energy and Water Used or Consumed in Manufacturing (Must complete below)
Section 144.054, RSMo. Purchaser’s Manufacturing Percentage __________ % Purchaser’s Square Footage ______________
r Agricultural r Common Carrier r Locomotive Fuel r Air and Water Pollution Control, Machinery, Equipment,
Indicate USDOT or MC#: Appliances and Devices
Other r Commercial Motor Vehicles or Trailers Greater than 54,000 r Other
Pounds (Note: Vehicle must be registered as the identified purchaser
or DBA as above.)
Under penalties of perjury, I declare that the above information and any attached supplement is true, complete, and correct.
Signature (Purchaser or Purchaser’s Agent) Title Date (MM/DD/YYYY)
Signature __ __ /__ __ /__ __ __ __
If you have questions, please contact the Department of Revenue at: Form 149 (Revised 12-2022)
Phone: (573) 751-2836 E-mail: salestaxexemptions@dor.mo.gov
TTY: (800) 735-2966 Visit dor.mo.gov/taxation/business/tax-types/sales-use/exemptions.php for additional information.
Fax: (573) 522-1666
Ever served on active duty in the United States Armed Forces?
If yes, visit dor.mo.gov/military/ to see the services and benefits we offer to all eligible military individuals. A list of
all state agency resources and benefits can be found at veteranbenefits.mo.gov/state-benefits/.
