What is a resale certificate called in Missouri?

Missouri calls it the Sales and Use Tax Exemption Certificate (Form 149). The buyer fills in and signs the Missouri Sales and Use Tax Exemption Certificate and gives it to the seller.

Resale certificate · Missouri

How to Use the Missouri Sales and Use Tax Exemption Certificate

The short answer. The Missouri Sales and Use Tax Exemption Certificate (Form 149) lets a business buy goods for resale without paying Missouri sales tax. The buyer fills in and signs the Missouri Sales and Use Tax Exemption Certificate and gives it to the seller. Missouri publishes a form, but any document that carries the information the state requires is accepted.

Resale Certificates in Missouri at a Glance

What Missouri calls it	Sales and Use Tax Exemption Certificate (Form 149)
How you get it	The buyer fills it in
Documents accepted	The state's form, or any document with the required information
Blank form	Download it from the state
Who may give one	Depends on the circumstances
MTC uniform certificate	Accepted
Streamlined Sales Tax certificate	Not confirmed
How long it lasts	Does not expire, with conditions
Blanket certificate	Allowed
What protects the seller	Accepting it in good faith
Seller keeps it for	At least 3 years (the state's general sales tax records period)
Law	Missouri statute and regulation, cited in the sources

Read from the government sources listed at the foot of this page, last checked September 29, 2026. See the sources.

Who May Give a Resale Certificate in Missouri

Whether a buyer must hold a Missouri retail license to buy for resale depends on the circumstances. To buy goods for resale, give your sales tax ID number and home state; a Missouri retailer must give a Missouri Tax I.D. Number, and a buyer registered elsewhere may give its home state's number. To buy taxable services for resale you must be registered in Missouri. A manufacturer or wholesaler buying for wholesale may not need a Missouri Tax I.D. Number.

The buyer fills in and signs the Missouri Sales and Use Tax Exemption Certificate and gives it to the seller.

Which Documents Are Accepted

Missouri publishes a form, but any document that carries the information the state requires is accepted.

The Multistate Tax Commission lists Missouri among the states that accept its uniform resale certificate.

We have not confirmed whether Missouri accepts the Streamlined Sales Tax Certificate of Exemption; check with the Missouri Department of Revenue.

What the certificate must contain is set by Missouri law, cited in the sources.

How Long It Lasts

The Missouri Sales and Use Tax Exemption Certificate does not expire. The seller may rely on it for your future purchases unless it does not cover the purchase or the seller can no longer rely on it in good faith.

One blanket certificate may cover repeat purchases from the same seller.

For Sellers Who Accept One

Under Missouri's law, a seller that takes a resale certificate in good faith is relieved of liability for the tax on that sale.

The state's general sales tax records period is at least 3 years.

Worth Knowing in Missouri

The seller must write the name of the purchaser claiming the exemption on each invoice or bill of sale. An unsigned exemption certificate is not valid.

More for Missouri Businesses

Missouri's sales tax registration page
Sales tax nexus checker, to see where your sales may require you to register.
Missouri LLC guide, for forming and running an LLC in the state.
LLC guide for eBay sellers in Missouri, for selling through a marketplace.

Frequently Asked Questions

: Missouri calls it the Sales and Use Tax Exemption Certificate (Form 149). The buyer fills in and signs the Missouri Sales and Use Tax Exemption Certificate and gives it to the seller.
: Whether a buyer must hold a Missouri retail license to buy for resale depends on the circumstances. To buy goods for resale, give your sales tax ID number and home state; a Missouri retailer must give a Missouri Tax I.D. Number, and a buyer registered elsewhere may give its home state's number. To buy taxable services for resale you must be registered in Missouri. A manufacturer or wholesaler buying for wholesale may not need a Missouri Tax I.D. Number.
: The Multistate Tax Commission lists Missouri among the states that accept its uniform resale certificate. We have not confirmed whether Missouri accepts the Streamlined Sales Tax Certificate of Exemption; check with the Missouri Department of Revenue.
: The Missouri Sales and Use Tax Exemption Certificate does not expire. The seller may rely on it for your future purchases unless it does not cover the purchase or the seller can no longer rely on it in good faith. One blanket certificate may cover repeat purchases from the same seller.
: Under Missouri's law, a seller that takes a resale certificate in good faith is relieved of liability for the tax on that sale. The state's general sales tax records period is at least 3 years.

This guide is general information, not legal or tax advice, and reading it does not create an attorney-client relationship. It reports what each state's tax agency, or the multistate bodies' published notes, say about the certificate a buyer gives a supplier when it buys goods for resale, with the sources this page cites. It cannot tell you whether your own purchase qualifies: that turns on what you buy, whether you resell it, and where you are registered, and a certificate given for a purchase that does not qualify can leave the buyer owing the tax. Confirm your own position with the tax agency named on this page before you give or accept one.

Sources

Each entry below is a document recorded in our verified Missouri sources, and each entry says what the document is. Some statutory text is read from an accurate mirror rather than from the state's own host, and those say so. Where we hold the citation but no stable public link, the citation is printed on its own rather than pointed at a guessed address.

dor.mo.gov/forms/149.pdfForm 149, Sales and Use Tax Exemption Certificate (Revised 08-2026)
revisor.mo.gov/main/OneSection.aspx?section=144.210RSMo 144.210 Burden of proving questionable sale on seller; exemption certificates
revisor.mo.gov/main/OneSection.aspx?section=32.200RSMo 32.200 Multistate Tax Compact, Article V
revisor.mo.gov/main/OneSection.aspx?section=144.320RSMo 144.320 Records to be kept
sos.mo.gov/cmsimages/adrules/csr/current/12csr/12c10-107.pdf12 CSR 10-107.100 Use of and Reliance on Exemption Certificates
mtc.gov/wp-content/uploads/2023/01/Unif-Resale-Cert-revised-10-14-22.pdfMTC Uniform Sales & Use Tax Resale Certificate, Multijurisdiction (rev. 10/14/2022), note 19
Law on resale certificates in Missouri: RSMo 144.210; RSMo 32.200 Art. V
Law on resale certificates in Missouri: 12 CSR 10-107.100
What the certificate must contain: RSMo 144.210.1; 12 CSR 10-107.100(2)(A), (3)(B)

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Edmond Hui · Founder, MyStateLLC

Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.