Missouri Resale Certificate Guide 2026: How to Get Yours
Missouri sits at the center of the country with major economic hubs in Kansas City and St. Louis. The state imposes a 4.225% state sales tax rate, which is one of the lowest state-level rates in the nation. However, Missouri's complex local tax system adds city, county, and special district taxes that can push the combined rate as high as 11.988% in some locations. Understanding Missouri's tax structure and using your resale certificate properly is essential for protecting your margins. This guide covers everything about Form 149 for 2026.
Missouri Sales Tax Basics
State and Local Rates
The Missouri state sales tax rate is 4.225%. This includes:
- 4.0% general sales tax
- 0.125% conservation tax
- 0.10% education tax
On top of the state rate, Missouri allows cities, counties, and special taxing districts to impose their own sales taxes. These local rates vary widely:
| Jurisdiction Type | Typical Range |
|---|---|
| County | 0.25% to 2.0% |
| City | 0.5% to 3.0% |
| Special districts (transit, CIDs, TDDs) | 0.25% to 1.0%+ |
| Combined maximum | Up to 11.988% |
Missouri has over 2,400 local tax jurisdictions. The combined rate can differ significantly from one side of a street to the other, especially in metro areas where cities, special tax districts, and transportation districts overlap.
Use Tax
Missouri imposes a use tax on goods purchased from out-of-state sellers when sales tax is not collected. The use tax rate matches the combined state and local rate for the buyer's location. Items purchased for resale are exempt.
What Is Taxable in Missouri?
- Most tangible personal property is taxable
- Groceries (unprepared food) are taxed at a reduced 1.225% state rate (local rates still apply in full)
- Prescription drugs are exempt
- Clothing is fully taxable
- Most services are not taxable (Missouri has a narrow service tax base)
- Utilities, telecommunications, and hotel accommodations are taxable
What Form Do You Need?
Missouri uses Form 149, the Sales and Use Tax Exemption Certificate. This form is issued by the Missouri Department of Revenue (MO DOR).
About Form 149
Form 149 is a multi-purpose exemption certificate that covers resale exemptions, manufacturing exemptions, and other qualifying exemptions. When claiming a resale exemption, the buyer selects "Resale" and provides their Missouri sales tax identification number.
Key fields include:
- Purchaser's name, address, and phone number
- Missouri tax ID number
- Reason for exemption (check "Resale")
- Type of business activity
- Description of items purchased
- Purchaser's signature and date
Where to Get the Form
Form 149 is available as a free download from the MO DOR website. The form is two pages, with the second page containing instructions and the list of exemption categories.
Who Needs a Missouri Resale Certificate?
Any business purchasing tangible personal property for resale needs a Missouri resale certificate. This includes:
Retailers buying inventory for sale in physical stores, online, at flea markets, swap meets, or gun shows.
Wholesalers and distributors purchasing goods from manufacturers or importers for redistribution.
Online sellers registered in Missouri who buy inventory for resale through Amazon, eBay, Etsy, Shopify, or other platforms.
Manufacturers purchasing raw materials that become part of a finished product for sale.
Restaurants and food businesses buying food ingredients that will be prepared and sold as meals.
Who Does NOT Qualify
- Consumers purchasing for personal use
- Businesses buying supplies, equipment, or tools for internal operations
- Contractors purchasing materials for installation into real property (Missouri treats contractors as consumers of construction materials)
How to Apply for a Missouri Resale Certificate
Step 1: Register for a Missouri Sales Tax License
You need a Missouri sales tax license before you can issue a valid Form 149 for resale purposes. Registration is handled through the MO DOR.
What you need to register:
- Federal EIN or SSN (for sole proprietors)
- Business legal name and DBA
- Business address (physical and mailing)
- Type of business entity
- Description of products sold
- Expected start date
- All locations where you will sell in Missouri
Registration is free. Apply online through the MO DOR's MyTax Missouri portal.
Processing time: Online applications are typically processed within 5 to 10 business days.
Step 2: Complete Form 149
Download the form and fill in your business details. Select "Resale" as your exemption reason. Enter your Missouri tax ID number and describe the products you will purchase for resale.
Step 3: Provide the Certificate to Your Suppliers
Give the completed Form 149 to each vendor. The vendor keeps it on file and does not charge sales tax on qualifying purchases.
Want help with the process? We handle everything from registration to certificate completion.
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Missouri-Specific Rules You Should Know
The Local Tax Complexity
Missouri's local tax system is the most complex part of doing business in the state. With over 2,400 taxing jurisdictions, you need reliable tools to determine the correct rate for each sale.
Example: A business in downtown Kansas City might face the 4.225% state rate, plus a city tax, a county tax, a transit district tax, a community improvement district (CID) tax, and a transportation development district (TDD) tax. The combined rate can exceed 10%.
The MO DOR provides a tax rate lookup tool on its website where you can enter an address and get the exact combined rate. Use this for every location where you sell.
Sourcing Rules
Missouri uses origin-based sourcing for most in-state transactions. This means you collect tax based on your business location, not the buyer's location. For sales shipped from outside Missouri into the state, destination-based sourcing applies.
This is unusual. Most states use destination-based sourcing. If you have multiple Missouri locations, each location may have a different combined tax rate.
Grocery Tax Rate
Missouri taxes groceries (unprepared food) at a reduced state rate of 1.225%. However, local taxes still apply in full, so groceries are not exempt from all sales tax. The combined rate on groceries varies by location but is significantly lower than the rate on other goods.
For grocery retailers, the resale exemption covers all food purchases intended for resale. You then collect the applicable (reduced) rate from your customers.
Manufacturing Exemptions
Missouri provides exemptions for:
- Machinery and equipment used directly in manufacturing, mining, or fabricating
- Materials used or consumed in the manufacturing process
- Utilities used directly in manufacturing
These exemptions are separate from the resale exemption and are claimed using different sections of Form 149.
Economic Nexus
Missouri's economic nexus threshold is $100,000 in cumulative gross receipts from sales to Missouri buyers in the 12 months ending on the last day of the immediately preceding calendar quarter. There is no transaction count threshold.
Marketplace Facilitator Rules
Missouri requires marketplace facilitators to collect and remit sales tax on behalf of third-party sellers when the facilitator has economic nexus. If you sell exclusively through a marketplace, the marketplace handles your Missouri obligations. Direct sales require your own license.
Common Mistakes with Missouri Resale Certificates
Mistake 1: Getting the Local Rate Wrong
With over 2,400 jurisdictions and rates that change frequently, collecting the wrong rate is extremely common. Use the MO DOR's address-based lookup tool for every transaction, or invest in tax automation software.
Mistake 2: Confusing Origin-Based and Destination-Based Rules
Missouri's origin-based sourcing for in-state sales trips up many businesses. If your business is in a low-rate area and you sell to a customer in a high-rate area, you collect based on your origin rate for in-state sales. Get this wrong and you owe the difference.
Mistake 3: Using the Certificate for Business Equipment
Buying office supplies, company vehicles, or tools with a resale certificate is a violation. Missouri auditors compare your exempt purchases against your reported taxable sales.
Mistake 4: Not Registering at Each Location
Missouri requires you to register each physical location where you sell. Each location may have a different combined tax rate. Make sure your license covers all your selling locations.
Mistake 5: Overlooking Use Tax
When you buy business-use items from out-of-state vendors who do not collect Missouri tax, you owe use tax at your local combined rate. Report this on your Missouri sales and use tax return.
How Much Can You Save?
Missouri's combined rates vary widely, but the savings are substantial regardless of location.
| Annual Inventory Purchases | Tax Saved (4.225% State Only) | Tax Saved (8% Combined) | Tax Saved (10% Combined) |
|---|---|---|---|
| $25,000 | $1,056 | $2,000 | $2,500 |
| $50,000 | $2,112 | $4,000 | $5,000 |
| $100,000 | $4,225 | $8,000 | $10,000 |
| $250,000 | $10,562 | $20,000 | $25,000 |
| $500,000 | $21,125 | $40,000 | $50,000 |
In high-rate jurisdictions, a resale certificate can save a business $50,000 or more per year on $500,000 in inventory purchases. Use our savings calculator to calculate your exact savings.
Missouri Resale Certificate FAQs
Q: Does the Missouri resale certificate expire? A: Form 149 does not have a printed expiration date. The certificate is valid as long as your sales tax license is active and the information is current. Sellers may request updated certificates periodically.
Q: Is there a fee for a Missouri sales tax license? A: No. Missouri does not charge a fee for sales tax registration.
Q: Can out-of-state businesses use Form 149? A: Yes. Out-of-state businesses purchasing goods in Missouri for resale can provide a completed Form 149. Include your home state's registration number if you do not have a Missouri license.
Q: Is Missouri part of the Streamlined Sales Tax (SST)? A: No. Missouri is not an SST member state. You must use Form 149 or another acceptable exemption certificate when buying in Missouri.
Q: Why is Missouri's tax system so complex? A: Missouri allows cities, counties, and special districts to impose their own taxes independently. This creates layers of overlapping jurisdictions, each with its own rate. The state has over 2,400 unique tax jurisdictions.
Q: Is origin-based sourcing really the rule for in-state sales? A: Yes, for most in-state transactions. Missouri is one of a handful of origin-based sourcing states. Interstate sales follow destination-based rules.
Get Started with Your Missouri Resale Certificate
Missouri's local tax complexity makes a resale certificate even more valuable. The higher the combined rate in your area, the more you save on every inventory purchase. Get registered, complete your Form 149, and start keeping more money in your business.
- Expert registration guidance
- Help completing Form 149
- Ongoing compliance support
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For more details on Missouri's requirements, visit our Missouri state page.
Missouri's low state rate is deceptive. With local taxes pushing the combined rate above 10% in many areas, a resale certificate is one of the most impactful tools for controlling your cost of goods. Get your license, document your exemptions, and use the MO DOR's rate lookup tool for every sale.
Related Articles
- What Is a Resale Certificate? - Start with the fundamentals if you are new to resale certificates.
- How to Calculate Sales Tax for Ecommerce - Missouri's complex rates make tax calculation a priority for online sellers.
- Understanding Sales Tax Nexus - Learn when you are required to register in Missouri and other states.