Missouri: Sales Tax Handbook
Missouri Sales Tax Exemption / Resale Forms 2 PDFs
If you are a retailer making purchases for resale, or need to make a purchase that is exempt from the Missouri sales tax, you need the appropriate Missouri sales tax exemption certificate before you can begin making tax-free purchases. This page explains how to make tax-free purchases in Missouri, and lists two Missouri sales tax exemption forms available for download.
Printable Missouri Exemption Certificates
We have two Missouri sales tax exemption forms available for you to print or save as a PDF file. If any of these links are broken, or you can't find the form you need, please let us know. You can find resale certificates for other states here.
|Sales and Use Tax Exemption Certificate||Download Now|
|Exempt Entity Exemption Affidavit||Download Now|
Missouri allows the use of uniform sales tax exemption certificates, which are general exemption certificates that can be used across multiple states. You can find more info about these uniform certificates at the bottom of this page.
How to use sales tax exemption certificates in Missouri
A sales tax exemption certificate is a form you can fill out yourself certifying that you meet the qualifications outlined for making sales-tax-free purchases. You will need to present this certificate to the vendor from whom you are making the exempt purchase - it is up to the vendor to verify that you are indeed qualified to make a tax-exempt purchase.
The state of Missouri provides certain forms to be used when you wish to purchase tax-exempt items such as manufacturing machinery.
The "Project Exemption Certificate" is intended to be utilized by any group which is working on a tax exempt project. The "Sales/Use Tax Exemption Certificate" can be considered to be a sort of general exemption certificate, as it can be utilized for a variety items.
These certificates can be downloaded on this page.
To apply the certificate, the buyer must first present the seller with their written certificate, which legally documents the exemption. The certificate should include the date it was created, the signature of the buyer or an employee or agent who signed on behalf of the buyer, both the seller's and buyer's addresses and names, the legal basis of the exemption being utilized, the buyer's tax registration or business license number, and a description of the merchandise that the buyer wishes to purchase.
How long is my Missouri sales tax exemption certificate good for?
The exemption certificates are considered to be valid for five years, unless specific terms are set which declare otherwise. Even if the delivery is out of state, it still may be considered a Missouri transaction. Improper use of the certificates can result in the user to be subject to interest, tax, and penalty.
Can I use a blanket resale exemption certificate in Missouri?
Missouri does permit the use of a blanket resale certificate, which means a single certificate on file with the vendor can be re-used for all exempt purchases made from that vendor. A new certificate does not need to be made for each transaction.
Acceptance of uniform sales tax certificates in Missouri
Missouri is a member of the Streamlined Sales and Use Tax Agreement, an interstate consortium with the goal of making compliance with sales taxes as simple as possible in member states.
Because Missouri is a member of this agreement, buyers can use the Multistate Tax Commission (MTC) Uniform Sales Tax Certificate when making qualifying sales-tax-exempt purchases from vendors in Missouri.
The following guidelines are provided for the use of the MTC Uniform Sales Tax Certificate in Missouri:
- Purchases who improperly purchase property or services sales tax free using this certificate may be required to pay the tax, interest, additions to tax or penalty.
- Even if property is delivered outside Missouri, facts and circumstances may subject it to Missouri tax, contrary to the second sentence of the first paragraph of the above instructions.
Simplify Missouri sales tax compliance! We provide sales tax rate databases for businesses who manage their own sales taxes, and can also connect you with firms that can completely automate the sales tax calculation and filing process. Click here to get more information.
Back to Missouri Sales Tax Handbook Top