INSTRUCTIONS: MISSOURI SALES/USE TAX EXEMPTION CERTIFICATE (Form 149)
When completing a Missouri purchase which is exempt from state sales or use tax, the purchaser must file a certificate with the seller. This form 149 is found on the website of the Missouri Department of Revenue and includes detailed instructions outlining all potentially exempt transactions.
Missouri Sales/Use Tax Exemption Certificate 149 Step 1: At the top of the page, give the name, trade name and address of both the purchaser and the seller.
Missouri Sales/Use Tax Exemption Certificate 149 Step 2: Describe the products or services purchased.
Missouri Sales/Use Tax Exemption Certificate 149 Step 3: Describe the purchaser's business and give your tax ID number.
Missouri Sales/Use Tax Exemption Certificate 149 Step 4: The next section should be completed for transactions concerning resales. If purchasing tangible personal property or services for resale, give your tax ID number. Purchases of services must be based in Missouri, while purchasers of tangible personal property must enter their home state. If making a purchase for wholesale, enter your home state. If making purchases as a motor vehicle dealer, giver your dealer license number.
Missouri Sales/Use Tax Exemption Certificate 149 Step 5: The next section concerns exemptions for purchases of manufacturing ingredients, component parts, equipment, machinery, material recovery processing, plan T expansion or research and development in the fields of agricultural, plant genomics products, pharmaceutical products and biotechnology products. Describe all exempt services purchased.
Missouri Sales/Use Tax Exemption Certificate 149 Step 6: The next section concerns partial exemptions for research and development, manufacturing chemicals, machinery or equipment consumed in manufacturing or materials used in a material recovery processing plant. You must describe all services purchased.
Missouri Sales/Use Tax Exemption Certificate 149 Step 7: Indicate with a check mark if claiming an exemption on utilities and water used for manufacturing. Give the percentage used for manufacturing, indicate your method of calculation and give your energy account number.
Missouri Sales/Use Tax Exemption Certificate 149 Step 8: The last section is for miscellaneous exemptions concerning agriculture, common carrier expenses, locomotive fuel and air or water pollution control machinery, equipment, appliances and devices.
Missouri Sales/Use Tax Exemption Certificate 149 Step 9: The purchaser or their agent should sign the form, enter their title and note the date.
