How to Get a Missouri Resale Certificate for your Business

If you run an Ecommerce or CPG business in Missouri, securing a Missouri Sales Tax License is a smart move to protect your margins and streamline operations.

This license allows you to use a Sales/Use Tax Exemption Certificate (Form 149) to purchase inventory and raw materials tax-free, helping you lower upfront costs, stay competitive in pricing, and remain compliant with Missouri sales tax laws.

Understanding Resale Certificates in Missouri

What is a Missouri Resale Certificate?

In Missouri, a resale certificate is a type of sales and use tax exemption certificate. Businesses that have a valid Missouri Sales Tax License use Missouri Form 149, the Sales/Use Tax Exemption Certificate, to present to their suppliers, allowing them to:

• Purchase goods without paying sales tax, provided these goods are intended for resale to their customers in the normal course of their business.
• Make tax-exempt purchases of inventory and materials that will become part of the products they sell by presenting a valid resale certificate to their suppliers.

The purpose is to prevent double taxation, first at the wholesale level and then again at the point of retail sale.

However, a Missouri resale certificate is not a blanket exemption from all sales tax obligations. Businesses must still collect and remit sales tax on taxable sales made to end consumers.

Why do you need a Missouri Resale Certificate?

Obtaining an exemption certificate in Missouri offers several significant advantages for businesses that purchase goods for resale.

Here are some key benefits:

• Avoid Paying Sales Tax on Inventory: The most direct benefit is purchasing inventory and materials that will be resold to customers without paying Missouri’s sales tax upfront. 
• Maintain Competitive Pricing: By not paying sales tax on the cost of goods, businesses have more flexibility in setting competitive prices for products in the Missouri market. This can be a crucial advantage, especially in price-sensitive industries.
• Legal Compliance: Possessing and using a valid resale certificate for eligible purchases ensures businesses comply with Missouri’s sales tax laws and regulations to avoid penalties.

In Missouri, the legal way to claim a resale exemption is by using Form 149, the Sales/Use Tax Exemption Certificate.

When filling out Form 149, Missouri-based businesses must include their Missouri tax ID number to identify that it is registered with the Missouri DOR and authorized to make tax-exempt purchases for resale.

Businesses without a Missouri tax ID number, such as those located in other states, can still purchase goods tax-exempt for resale in Missouri. These businesses may be able to use a resale certificate from their home state if it is a member of the Multistate Tax Commission (MTC) or if a reciprocity agreement exists.

Out-of-state businesses need to verify with their suppliers what documentation is required.

Resale Certificate vs. Sales Tax Permit: What’s the Difference?

In Missouri, a Sales Tax Permit is typically referred to as a “Retail Sales Tax License.” This license authorizes your business to collect and remit sales tax on taxable sales to customers.

A Missouri Exemption Certificate (Form 149) allows you to purchase goods tax-free from suppliers if those goods are intended for resale. To use an Exemption Certificate, you must have an active retail sales tax license if you’re a Missouri-based buyer.

Out-of-state buyers not required to register in Missouri (e.g.,  no nexus) can provide their home state’s tax ID number.

Who Can Use a Resale Certificate in Missouri?

Businesses that purchase goods for resale can use a Missouri Sales/Use Tax Exemption Certificate (Form 149). To do so, in-state businesses must actively sell taxable tangible products and hold a valid Missouri Retail Sales Tax License.

Aside from Missouri-based retailers, other businesses can also qualify to use the Form 149. To meet those qualifications, you must follow specific guidelines based on your business type:

• Out-of-state businesses not required to hold a Missouri Sales Tax License: You can still use the Form 149 to make tax-exempt purchases for resale in the state. To do so, you must provide your home state’s tax ID number on the form instead.
  This applies to registered businesses authorized to collect sales tax in their home state and do not have nexus in Missouri. However, keep in mind that having a Missouri nexus means you’re generally required to register your business in the state.
  NOTE: Without a Missouri Retail Sales Tax License, you cannot use the Form 149 to purchase taxable services for resale.
• Wholesalers or Manufacturers: Wholesalers who make no retail sales, or manufacturers, may not need a Missouri retail sales tax license. However, they must still register with the Missouri Department of Revenue to obtain a tax ID number to use on the Form 149 to purchase goods for wholesale.
  To complete the Form 149 without a retail sales tax license number, you must check the appropriate box on the certificate.
• Vehicle Dealers: Businesses purchasing items to repair vehicles for resale in Missouri can use the Form 149 to be tax-exempt. However, you must also have a Missouri Dealer License Number to properly complete the exemption certificate.
  NOTE: Registered vehicle dealers will need another form when purchasing tires or paying battery fees. For those transactions, you must use the Form 149T, the Exemption Certificate for Tire and Lead-Acid Battery Fee.

How to Get a Resale Certificate in Missouri: A Step-by-Step Guide

Getting a resale certificate in Missouri is simple, but you’ll need to meet a few key requirements first. Here’s how to do it:

1. Make Sure You’re Eligible: Your business must sell taxable goods or services and be registered with the Missouri Department of Revenue (Missouri DOR). Aside from registered purchasers, check your eligibility below. You must be one of the following:

• Missouri-based Retailer: You’re required to have a valid Missouri Retail Sales Tax License.
• Out-of-State Business Without a Missouri Nexus: You must have a valid sales tax ID number from your home state.
• Wholesaler or Manufacturer (without retail sales): You must still be registered with the Missouri DOR to obtain a tax ID number, which you will use on the Form 149.
• Vehicle Dealers: You must have a Missouri Dealer License Number.

2. Get a Missouri Retail Sales Tax License: If you don’t already have one, apply for a Missouri Retail Sales Tax License through the MyTaxMissouri website. This permit is generally required when issuing or using the Missouri exemption certificate if you have a nexus in Missouri and are making taxable retail sales.

Note: Having a business location in Missouri and making retail sales means that getting a Retail Sales Tax License is mandatory regardless of your nexus. Making retail sales at a business location in Missouri without a license subjects you to penalties defined by Section 144.118.

Need help? Read our blog: How to Get a Seller’s Permit in Missouri

3. Out-of-State Buyers Without a Missouri Nexus: To obtain the Missouri Sales and Use Tax Exemption Certificate (Form 149), you must be a registered retailer in your home state. That’s because you must provide your home state’s sales tax permit or ID number to complete the form properly.

Without a valid sales tax ID, you cannot use or issue the Missouri Exemption Certificate unless you’re a wholesaler or manufacturer who has a Missouri tax ID number for wholesale purchases. You also can’t use the Form 149 to purchase taxable services for resale without a Missouri Retail Sales Tax License.

Once you have a sufficient nexus in Missouri, you’re generally required to register for a Missouri Retail Sales Tax License. Failing to register your business can result in penalties under Section 144.118.

4. Gather Your Business Information: You’ll need basic business details to complete the resale certificate, including:

• Your business’s legal name and any trade names.
• Your business address and contact information.
• Your Federal Employer Identification Number (FEIN) or Social Security Number (SSN) if you’re a sole proprietor.
• Your Missouri sales tax ID number (for Missouri-based retailers).
• Your home state’s tax ID number (for out-of-state retailers).
• Your business type (e.g., sole proprietorship, LLC, corporation).

5. Complete the Form 149: Download and fill out the Missouri Sales and Use Tax Exemption Certificate (Form 149) from the Missouri DOR’s website. You’ll present this form to your suppliers when making tax-exempt purchases.

6. Submission: No submission required in Missouri. You don’t submit the exemption certificate to the state. Instead, give the completed form directly to your suppliers when buying items for resale.

7. Pay Any Applicable Fees: There’s no cost to use Form 149, but you’ll need a valid Missouri Retail Sales Tax License (or tax ID number for wholesalers and manufacturers). Out-of-state purchasers will need a sales tax permit from their home state as well. In Missouri, registering for a sales tax license is free.

8. Understand Renewal Requirements: The Missouri exemption certificate itself has no specified expiration date. However, a single-use or blanket exemption certificate’s validity solely depends on 3 essential factors:

• Your sales tax permit – an inactive license means your exemption certificate becomes invalid. For buyers with a Missouri sales tax license, your license does not need to be renewed. However, it can still be revoked by the Missouri DOR.
• Your business or transaction details – if there are significant changes to your business details, you must update your exemption certificate. These changes typically refer to a shift in the business’s structure or a change in the nature of the transaction.
• Taxability changes – as tax rules constantly change, a purchaser may inform suppliers if they no longer qualify for specific sales tax exemptions. In this case, the certificate becomes invalid and must be updated accordingly.

When claiming an exemption for a specific transaction, a purchaser can issue a blanket certificate to cover all recurring purchases for resale. If you are making a one-time purchase, you can use a single-use certificate.

Updating your exemption certificate based on these variable aspects is crucial to keep your Missouri suppliers up to date. By keeping your records accurate, you and your supplier can stay compliant with Missouri’s sales tax regulations and prevent audits.

How to Use a Missouri Resale Certificate

To properly utilize your resale certificate in Missouri when making tax-exempt purchases for resale, you’ll need to present a valid copy of your Missouri Exemption Certificate to your supplier at the time of purchase.

Missouri generally accepts exemption certificates issued by other states. You must meet Missouri’s standards requirements for a completed exemption certificate, regardless of which exemption or resale certificate you’ll provide.

That means Missouri vendors will only accept exemption certificates under the following conditions defined by the state’s code of regulations:

• Good Faith Acceptance: Vendors in Missouri will typically accept an out-of-state resale certificate in good faith, provided it contains all the necessary information (buyer’s name, address, sales tax license number from the issuing state, reason for exemption, etc.).
  Accepting a resale or exemption certificate relieves the vendor from sales tax liabilities as stated in RSMo Section 32.200.
• Reciprocity: According to RSMo Section 136.073, Missouri authorizes reciprocal agreements with other states, including the District of Columbia. These agreements primarily relate to the enforcement and collection of sales and use taxes between states.
  While Missouri accepts many out-of-state certificates, a vendor’s acceptance is based on their “good faith” evaluation of the certificate, not a blanket guarantee from the reciprocity agreement.
• Meet Compliance Requirements: To use the Form 149 as an out-of-state buyer in Missouri, you must comply with the certificate’s specified rules. That means you must:
  • Provide a valid sales tax ID number from your home state instead (if you have no nexus in Missouri)
  • Register for a Retail Sales Tax License (only if you have a sufficient nexus in Missouri.
    NOTE: Without a valid sales tax ID, Missouri vendors may decline your exemption certificate. Keep in mind that an incomplete Form 149 is considered invalid. If that occurs, vendors must collect sales tax from the transaction.
• Use other resale certificates, such as the Uniform Sales & Use Tax Resale Certificate – Multijurisdiction Form: Missouri vendors typically accept this form from out-of-state buyers. To ensure this form is used appropriately, you must know that:
  • Improperly using this certificate can subject you to penalties (including additional fees, interests, and the burden of paying the tax).
  • If a Missouri-based vendor makes the purchase and delivers the goods within the state, the transaction may still be subject to Missouri sales tax, as Missouri has an origin-based sales tax rule for in-state sales.

If you run an out-of-state business and plan to buy from a vendor in Missouri using your home state’s resale certificate, be ready to present it at the time of purchase.

However, keep in mind that Missouri vendors have the option to decline other resale certificates based on their discretion. To ensure a smooth transaction, confirm your Missouri supplier’s policy on accepting out-of-state resale certificates beforehand. This practice also helps prevent audit issues.

For more information regarding sales tax exemption laws in Missouri, you may read Missouri’s Code of Regulations.

Multi-Jurisdictional Resale Certificates

A standardized multi-jurisdictional resale certificate simplifies tax-exempt purchases for businesses that operate and make purchases for resale across state lines.

Unlike a standard resale certificate issued by a single state, a multi-jurisdictional certificate seeks recognition and acceptance by multiple states as valid proof that the buyer intends to purchase the goods for resale and is therefore exempt from sales tax at the time of purchase.

However, it’s crucial to understand that not all states accept these multi-state forms, and acceptance can come with specific conditions.

There are two primary types of multi-jurisdictional resale certificates that a business operating in or selling to vendors in Missouri might encounter:

• Uniform Sales & Use Tax Resale Certificate – Multijurisdiction Form: This is a widely recognized form accepted by a significant number of states (though not all). Missouri accepts the form, but only if you properly complete it.
  To accurately use the MTC form for resale purchases in Missouri, you must follow the state’s standard regulations stated below:
  • Missouri-based Vendors: You must provide your Retail Sales Tax License number on the form. Businesses with a physical location in Missouri and making retail sales must register for a retail sales tax license regardless of their nexus status.
    Making taxable retail sales in-state without the required license subjects businesses to penalties defined in the RSMo Section 144.118.
  • Unregistered Buyers: Out-of-state buyers without a Missouri nexus do not need to hold a Missouri sales tax license. However, you must still provide your home state’s sales tax ID number or any equivalent to complete the MTC form.
    Keep in mind that once you establish a sufficient nexus in Missouri, registering your business becomes mandatory.
  • Wholesalers or Manufacturers: You may use the MTC form, but you must still provide a Missouri tax ID number on the form. This unique exception applies to businesses making only wholesale sales or purchasing goods for manufacturing products in Missouri.
    These businesses are not required to hold a retail sales tax license but are still required to register with the Missouri Department of Revenue.
  • Vehicle Dealers: Provide your Missouri Dealer License Number on the form when purchasing items to be used for repairing vehicles being resold.
  • Usage Rules: Beware that the improper use of the MTC form results in the invalidation of your sales tax exemption. You may also end up paying the sales tax, interest, additional fees, and face penalties imposed by the Missouri DOR.
    If you are a Missouri-based seller and you ship goods to an out-of-state buyer, the sale is not subject to Missouri sales tax.
    To get this form, visit the Multistate Tax Commission (MTC) website.
• Streamlined Sales Tax (SST) Certificate of Exemption: Missouri is not a member of the Streamlined Sales Tax Governing Board. Therefore, while a Missouri vendor might accept an SST Certificate of Exemption, they are primarily looking for a Missouri Exemption Certificate (Form 149) or the Uniform Sales & Use Tax Resale Certificate.
  You can find more information about the SST and its member states on the Streamlined Sales Tax Governing Board website.

For a seamless transaction, inquire about your Missouri supplier’s policies on accepting various types of resale certificates beforehand. This practice also helps prevent potential audit issues.

Responsibilities When Using or Accepting a Missouri Resale Certificate

Buyer Responsibilities

Using a Missouri exemption certificate means you’re responsible for ensuring you use it only for purchases of goods or services you intend to resell. Using it for personal or operational items (like office supplies or equipment) is illegal and may lead to penalties.

Since the Form 149 allows a variety of businesses to use the form, different buyers carry different responsibilities:

• Missouri-based buyers: Provide a fully completed Missouri Exemption Certificate to your suppliers for qualifying purchases. You can also use the multijurisdiction (MTC) resale certificate as long as you properly complete it.
  Having a physical business location in Missouri means you must be registered with the Missouri DOR.
  Making retail sales in-state without a Retail Sales Tax License subjects your business to non-compliance risks or a misdemeanor charge. These risks may also lead to penalties defined by Section 144.118.
  Registration is mandatory regardless of your nexus status, as long as you have a physical business location in Missouri.
• Buyers without a Missouri Retail Sales Tax License: As stated in the Form 149, you cannot claim an exemption on the purchase of taxable services for resale. Examples of taxable services in Missouri are sales of:
  • Restaurants, hotels, or motels
  • Telecommunications and utilities
  • Games or athletic events not at arm’s length
  • Amusement, entertainment, or recreation parks
• Wholesalers or Manufacturers: Wholesalers who only sell to other wholesalers and manufacturers have a unique exception when using the Form 149. They do not need a Missouri Retail Sales Tax License.
  However, they must still be registered with the Missouri Department of Revenue to obtain a tax ID number to use on the form.
  These wholesalers must ensure their purchased goods qualify for the sales tax exemption. For example, a manufacturer must guarantee that the purchased goods are for manufacturing products meant for sale.
• Out-of-State Buyers: Your duties vary depending on your business’s economic nexus standing with the state of Missouri.
  • Without a Missouri Nexus: You must at least be a registered retailer in your home state. This way, you can provide a valid sales tax ID number from your state instead. Using the multijurisdiction resale certificate form is also an option if you can’t complete the Form 149.
  • With a Missouri Nexus: You’re required to register your business in the state. Remote sellers can establish a Missouri nexus once they reach a total of $100,000 in revenue from taxable sales.
    Having a physical business location in Missouri where you make taxable retail sales also defines you as a “Missouri-based retailer.” In that case, registering for a Retail Sales Tax License becomes mandatory, as previously mentioned.
• Vehicle Dealers: When purchasing items for repairing vehicles meant for resale, you may use the Form 149. However, presenting a valid Missouri Dealer License Number is required.
  In case you’re purchasing tires or paying battery fees for vehicles meant for resale, you must use the Form 149T. This form is the Exemption Certificate for Tire and Lead-Acid Battery Fee.

Seller Responsibilities

As a seller in Missouri, accepting an exemption certificate comes with the responsibility of verifying and retaining proper documentation for tax-exempt sales. According to Missouri’s Code of Regulation 10-107.100, vendors in Missouri must:

• Accept the certificate in good faith – This means acting with honesty and having no reason to believe the certificate is fraudulent. For example, a seller should not accept a resale certificate from a purchaser of lumber if they know the purchaser owns a retail clothing store.
• Ensure it includes all required information – The certificate must include the buyer’s name, address, sales tax permit number (or equivalent), reason for exemption, and signature.
• Reject the certificate if the items aren’t for resale (e.g., personal or business use).
• Charge sales tax on transactions where an exemption is no longer valid.
• Decline outdated exemption certificates and request an updated one if there are changes in the transaction. The Missouri Department of Revenue recommends updating blanket exemption certificates at least every five years.
• Collect sales tax when the buyer purchases goods intended for personal consumption (instead of resale purposes).

Keep records for at least 3 years: A properly completed resale certificate is your official proof of why sales tax wasn’t collected. You must retain it in your records for at least three years (or five years as recommended by the Missouri Department of Revenue) in case of a sales tax audit by the Missouri DOR.

Frequently Asked Questions About the Missouri Resale Certificate

Are There Penalties for Misusing a Missouri Resale Certificate?

Yes. Intentionally misusing the Exemption Certificate (Form 149) leads to sales tax penalties in Missouri. Under the RSMo Section 143.911, offenders who willfully attempt to or intentionally evade tax may be charged with:

• A fine not exceeding $10,000.
• Imprisonment in the county jail for not more than one year, or both a fine and imprisonment.
• Imprisonment in the state penitentiary for not more than five years, or both a fine and imprisonment.

Does a Missouri Resale Certificate Expire?

The exemption certificate (Form 149) itself has no specified expiration date. However, it is generally only valid while your Missouri Retail Sales Tax License remains active. The same rule applies when using out-of-state sales tax ID permits. 

If the authorities revoke or mark your permit as inactive, you lose the validity of your exemption certificate. You must also update blanket certificates accordingly to keep the exemption certificate valid. The Missouri Department of Revenue recommends that sellers have a policy of renewing blanket exemption certificates at least every five years.

How Do I Verify a Missouri Resale Certificate?

The primary way to verify a Missouri exemption certificate (Form 149) is by contacting the Missouri DOR. Currently, online verification is not an option. 

You may call the Missouri DOR at (573) 751-2836 for assistance or send an email via salestaxexemptions@dor.mo.gov. 

When you contact the department,  provide the buyer’s business name and their Missouri sales tax ID number to assist the representative in verifying the information.

How TaxHero Can Help

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