Missouri Resale Certificate
Rules, Form & Expiration

Accepted form: Form 149 (Sales and Use Tax Exemption Certificate). Agency: Missouri Department of Revenue.

What a Missouri resale certificate has to say, who can sign one, how long it lasts, and how to produce a signed copy for every vendor in minutes.

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Missouri resale certificate rules

Certificate form: Form 149; Form 149, the Sales and Use Tax Exemption Certificate, is published by the Missouri Department of Revenue. Our generator fills in the Missouri form for you.
Issued by: The buyer; The buyer fills in and signs the certificate and gives it to each supplier, who keeps it on file.
Registration number: Missouri Tax I.D. Number; Format: 8 digits. It appears on the buyer's Missouri Retail Sales License.
MTC uniform certificate: Accepted; The Multistate Tax Commission uniform certificate can be used for purchases here.
Streamlined (SST) certificate: Not accepted; Sellers in Missouri should not take the Streamlined Sales Tax exemption certificate as a resale certificate.
Out-of-state buyers: Home-state permit accepted; A reseller registered in another state can generally use that registration number.
Blanket certificates: Allowed; One certificate can cover an ongoing series of purchases from the same vendor.
Expiration: Update every 5 years; The certificate has no printed expiration date. DOR's audit FAQ says a certificate kept by the seller must be updated every five years and that older certificates should be kept with the new ones.

Missouri rules in plain English

Missouri uses Form 149, the Sales and Use Tax Exemption Certificate, from the Missouri Department of Revenue. The same form covers resale and other exemptions. The buyer fills it out, ticks the resale box, signs it and gives it to the seller. Do not send it to the Department. For goods you will resell, enter your state tax ID number and your home state. If you are a Missouri retailer, use your 8-digit Missouri Tax I.D. Number from your retail sales license. Out-of-state buyers can give their home-state registration for goods. To resell taxable services, such as lodging or telecommunications, you must hold a Missouri retail license. One certificate can cover future purchases from the same seller until it no longer applies. The Department's audit guidance tells sellers to update certificates every five years, so expect a request for a new one. The seller is protected if it accepts the certificate in good faith. If you use goods bought tax-free for your own business, or claim an exemption you do not qualify for, you owe the tax. The Department can also bill you for interest, additions to tax and penalties under Section 144.210 RSMo.

Sources: Missouri resale certificate guidance · Form 149

More Missouri facts

A buyer that resells taxable services (restaurants, lodging, amusement, telecommunications, utilities) must hold a Missouri retail license to claim resale; the form says a seller cannot take a services resale certificate in good faith otherwise. Source
Manufacturers and wholesalers buying for wholesale can claim the exclusion on Form 149 without a Missouri Tax I.D. Number. Source
Since January 1, 2023, the Section 144.054 RSMo manufacturing exemptions apply to local sales tax as well as state tax. Source
If a buyer later issues a purchase order saying a specific purchase is taxable, the seller must collect tax on it even with a certificate on file. Source
When goods bought for resale are taken out of stock for the buyer's own use, the buyer owes sales tax at the seller's location rate (rule example: mops removed from a grocery's inventory). Source

What a Missouri resale certificate must include

The buyer's legal name, business address, and Missouri Tax I.D. Number, or a home-state registration number where allowed.
The seller's name and address.
A description of the property being purchased for resale, or for a blanket certificate a general description such as "All tangible personal property for resale".
A statement that the items will be resold in the ordinary course of business, signed and dated by the buyer.

Using your Missouri certificate

Confirm the purchase is genuinely for resale. Using a certificate for supplies or equipment you consume is the most common audit finding.
Give the vendor the signed certificate before or at the time of the sale; a certificate produced after the fact is often rejected.
Issue one blanket certificate per vendor and keep a copy for your records.
Expiration: Update every 5 years. Reissue the certificate whenever your permit number, name, or address changes.

Unlimited signed Missouri resale certificates

Enter your business once, add each vendor, and download a signed Missouri certificate on the state form. One flat yearly price covers every state where you buy inventory.

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Missouri resale certificate FAQ

What form do I use for a Missouri resale certificate?

Missouri uses Form 149, the Sales and Use Tax Exemption Certificate, published by the Missouri Department of Revenue. Our generator fills in the Missouri form for you. You get a signed PDF with your business, permit, and purchase details.

Does Missouri accept the MTC uniform resale certificate?

Yes. Missouri accepts the Multistate Tax Commission's Uniform Sales and Use Tax Certificate, which is convenient when you buy from vendors in several states.

Can an out-of-state business use a resale certificate in Missouri?

Yes, with conditions. For tangible personal property the buyer gives its retailer's state tax ID and home state; the instructions say the number can come from a Missouri retail license or an out-of-state registration. Missouri retailers must use their Missouri number. Resale of taxable services needs a Missouri retail license. Manufacturers and wholesalers buying for wholesale need no Missouri number.

Can I give a vendor one blanket resale certificate in Missouri?

Yes. A blanket certificate in Missouri covers every qualifying purchase from that vendor going forward, typically described as "All tangible personal property for resale".

How long is a Missouri resale certificate valid?

The certificate has no printed expiration date. DOR's audit FAQ says a certificate kept by the seller must be updated every five years and that older certificates should be kept with the new ones.

What happens if I misuse a Missouri resale certificate?

A purchaser who claims an exemption it is not entitled to, or later uses the goods in a taxable way, owes the tax. DOR may collect the tax, interest, additions to tax and penalty directly from the purchaser.

When can a Missouri seller rely on a resale certificate?

A seller that receives and accepts an exemption certificate in good faith does not have to collect the tax; if the certificate is invalid the purchaser owes the tax. Good faith means honesty of intention and no knowledge of facts that should prompt inquiry. If the seller does not act in good faith, seller and purchaser are jointly liable. The seller must name the purchaser on each invoice, and an unsigned certificate is invalid.

Nearby states

This page summarizes Missouri resale certificate rules for general information and is not tax advice. Confirm current requirements with the Missouri Department of Revenue or your tax adviser. State rules last checked October 1, 2026.

Missouri Resale Certificate Rules, Form & Expiration