Missouri Sales Tax Exemptions #

Exemption Reason	Form	Issued By	Notes	XMPT Delivery
Agricultural Exemptions	149	Purchaser	Includes farm machinery and equipment used for agricultural purposes.	Create
Common Carrier Exemption	149	Purchaser	Applies to vehicles and equipment used by common carriers in interstate commerce.	Create
Electricity Generation Equipment	149	Purchaser	Exempts materials and equipment used in electricity generation.	Create
Manufacturing Machinery & Equipment	149	Purchaser	Covers machinery and equipment used in manufacturing, processing, or fabricating.	Create
Project Exemption Certificate	5060	Purchaser	Used for tax-exempt construction projects.
Resale	149	Purchaser	Applies to purchases for resale.	Create
Research & Development	149	Purchaser	Covers materials and chemicals used in R&D related to manufacturing.	Create

Multi-state forms available: #

Form	Issued By	XMPT Delivery	Revision
MTC Uniform Sales Tax Certificate	Purchaser	Create	October 14, 2022

Notes: #

• Most exemptions can be claimed using Missouri Form 149, which is the general sales tax exemption certificate.
• Form 5060 (Project Exemption Certificate) must be issued by the exempt entity for construction projects.
• Purchasers claiming exemptions must provide the appropriate exemption certificate at or before the time of sale.
• Exemptions for nonprofits require prior approval from the Missouri Department of Revenue.
• Businesses using a resale exemption must have a valid Missouri Tax ID Number.
• Sellers must retain exemption certificates for at least three years to document tax-exempt sales.
• If a sale is later determined to be taxable, the buyer is responsible for use tax.