Form 149, the Sales and Use Tax Exemption Certificate, is the Missouri Department of Revenue (DOR) form a purchaser completes to claim an exemption from Missouri sales or use tax on a purchase. It is the sales and use tax exemption certificate for resale, manufacturing, electricity production, broadband, agricultural, common carrier and other exemptions, each tied to a box on the form. The seller can accept it in good faith only if the seller exercises care that the property sold is exempt. On FillingPDF you can fill out the form online and download or print the completed PDF; the form itself is published by the DOR at dor.mo.gov.
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What is 149?
Form 149, Sales and Use Tax Exemption Certificate, is the Missouri Department of Revenue form on which a purchaser identifies itself, names the seller, describes what is bought and checks the box for the exemption from sales or use tax it claims.
The form groups the exemptions by their legal basis:
- Resale – Exclusion From Sales or Use Tax: tangible personal property for resale, taxable services for resale, purchases by a manufacturer or wholesaler for wholesale, and purchases by a motor vehicle dealer.
- Section 144.030, RSMo: manufacturing exemptions such as ingredient or component part, machinery, material recovery processing, plant expansion, and research and development of agricultural biotechnology and plant genomics products and prescription pharmaceuticals.
- Section 144.054, RSMo: manufacturing chemicals and materials, machinery and equipment used or consumed in manufacturing, material recovery processing, research and development, and utilities, energy and water used in manufacturing.
- Section 144.058, RSMo: electricity production.
- Section 144.812, RSMo: broadband communications services.
- Agricultural, common carrier, locomotive fuel, air and water pollution control, commercial motor vehicles or trailers greater than 54,000 pounds, nuclear security enterprise, and other statutory exemptions.
The purchaser signs under penalties of perjury that the information and any attached supplement is true, complete and correct. The form is a certificate for the seller's records. It is not a tax return, and for tire and lead-acid battery fees a separate certificate, Form 149T, Exemption Certificate for Tire and Lead-Acid Battery Fee, is required.
Who needs to file 149?
Purchasers who buy items they believe are exempt from Missouri sales or use tax complete Form 149 and give it to the seller. The checked box must match the purchase, and the seller must take care that the property sold is exempt before accepting it in good faith.
Groups named on the form:
- Retailers buying tangible personal property for resale, using their state tax ID number and home state.
- Purchasers buying taxable services for resale. They must be registered in Missouri, and the instructions say they must hold a Missouri retail license.
- Manufacturers or wholesalers buying for wholesale, who may not need a Missouri Tax I.D. Number.
- Motor vehicle dealers buying items for the repair of vehicles being resold, using their dealer license number.
- Manufacturers, electricity producers, broadband providers, farmers, common carriers and other purchasers claiming the statutory exemptions listed on the form.
A purchaser's agent may sign for the purchaser. Do not use Form 149 for tire and lead-acid battery fees: the form says Form 149T is required for those.
When to file 149
Complete Form 149 when you buy items you claim are exempt from Missouri sales or use tax, so the seller has the certificate for that purchase. The form prints no filing deadline or validity period.
One date matters for manufacturing claims under Section 144.054, RSMo. Before January 1, 2023, those exemptions covered state sales and use tax and local use tax, but not local sales tax, so the seller had to collect and report local sales taxes. As of January 1, 2023, they apply to state sales and use tax and local sales and use tax.
The version of the form reviewed for this page shows the revision "Revised 08-2026". For questions about timing in your situation, contact the Department of Revenue at the numbers printed on the form.
Documents you need
- Form 5095, Sales Tax Exemption Statement for Authorized Common Carriers, completed and attached, when you check the Common Carrier box.
- Form 149T, Exemption Certificate for Tire and Lead-Acid Battery Fee, when a motor vehicle dealer's purchase includes tire and battery fees; Form 149 does not cover them.
- A written explanation of the exemption being claimed, when you check the Other box for an exemption not listed on the form.
- Any supplement the certificate refers to; the signature statement covers the information and any attached supplement.
How to fill out 149
Enter the purchaser's details
In the Purchaser block, enter the Name, Missouri Tax I.D. Number, Contact Person, Doing Business As Name (DBA), SSN/FEIN, Address, City, State and ZIP Code.
Describe the purchase and business
Describe the product or services purchased exempt from tax, then enter the purchaser's Telephone Number and Type of business.
Enter the seller's details
In the Seller block, enter the seller's Name, Telephone Number, Contact Person, Doing Business As Name (DBA), Address, City, State and ZIP Code.
Select a resale exclusion
For resale, check the box that fits and enter the number it asks for: Retailer's State Tax ID Number and Home State, Retailer's Missouri Tax I.D. Number for taxable services, Home State for wholesale, or Missouri Dealer License Number for a motor vehicle dealer.
Select a Section 144.030 exemption
Under Manufacturing, Section 144.030, RSMo, check Ingredient or Component Part, Manufacturing Machinery, Equipment, and Parts, Material Recovery Processing, Plant Expansion, or the research and development box. These are exempt from state and local sales and use tax.
Select a Section 144.054 exemption
Under Manufacturing, Section 144.054, RSMo, check the box that applies. For utilities, energy or water, also enter Purchaser's Manufacturing Percentage and Purchaser's Square Footage; the instructions add account or meter numbers as the vendor requires.
Check electricity or broadband
For Section 144.058, RSMo, check the electricity production box. For Section 144.812, RSMo, check the broadband communications box.
Complete agricultural and other boxes
Check Agricultural, Common Carrier, Locomotive Fuel, Air and Water Pollution Control, Commercial Motor Vehicles or Trailers Greater than 54,000 Pounds, or Nuclear Security Enterprise. Enter the USDOT or MC# where asked, and attach Form 5095 for Common Carrier.
Explain any Other exemption
If the exemption is not listed, check Other and explain the statutory exemption you are claiming.
Sign, date and download
The purchaser or purchaser's agent signs, enters a Title and the Date in MM/DD/YYYY format. Review every entry, then download or print the completed PDF from FillingPDF and give it to the seller as described under How to submit.
How to submit 149
Form 149 is a certificate completed by the purchaser and accepted by the seller; the form prints no mailing address, portal or filing office for it. Channels and contacts:
- To the seller: the form has a Seller block and a caution that the seller must exercise care for the certificate to be accepted in good faith, so the completed certificate goes to the seller named on it.
- Questions to the Department of Revenue: phone (573) 751-2836, e-mail [email protected], TTY (800) 735-2966, fax (573) 522-1666.
- More information: dor.mo.gov/taxation/business/tax-types/sales-use/exemptions.php.
Attach Form 5095 if you check Common Carrier, and add any supplement the certificate refers to. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Claiming resale of taxable services without a Missouri Tax I.D. Number; the seller cannot accept that resale certificate in good faith unless the purchaser is registered in Missouri.
- Checking the Utilities or Energy and Water Used or Consumed in Manufacturing box without completing Purchaser's Manufacturing Percentage and Purchaser's Square Footage.
- Checking Common Carrier without attaching a completed Form 5095, as the instructions require.
- Using Form 149 for tire and lead-acid battery fees; the form says Form 149T is required for them.
- Checking Other without explaining the statutory exemption being claimed.
- Assuming a Section 144.054, RSMo manufacturing exemption covers local sales tax on purchases before January 1, 2023; the seller had to collect and report it.
- Claiming the Commercial Motor Vehicles or Trailers Greater than 54,000 Pounds exemption for a vehicle not registered as the purchaser or DBA shown on the form.
- Leaving the signature, title or date blank, or writing the date in a format other than MM/DD/YYYY.
- Checking the Motor Vehicle Dealer box for items that will not be used on vehicles being resold.
Frequently asked questions
What is a sales and use tax exemption certificate in Missouri?
In Missouri it is Form 149, issued by the Department of Revenue. A purchaser completes it to claim an exemption from sales or use tax, checking the box for resale, manufacturing, agricultural or another exemption, and the seller keeps it as support.
Who gives Form 149 to whom?
The purchaser completes and signs Form 149 and gives it to the seller. The form cautions the seller to exercise care that the property sold is exempt, so the certificate can be accepted in good faith.
Can I fill out Form 149 online?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of the Missouri Department of Revenue and does not send the certificate; you give it to the seller.
Do I need a Missouri Tax I.D. Number to claim a resale exemption?
For taxable services for resale, yes: the seller cannot take the certificate in good faith unless you are registered in Missouri. For manufacturers or wholesalers buying for wholesale, a Missouri Tax I.D. Number may not be required.
What is the difference between the Section 144.030 and 144.054 exemptions?
Both cover manufacturing. Section 144.030 items must be used directly in manufacturing and the product must ultimately be taxed; Section 144.054 covers items used or consumed, without the direct-use requirement. Since January 1, 2023, 144.054 also covers local sales tax.
What do I enter for the utilities exemption?
Check Utilities or Energy and Water Used or Consumed in Manufacturing, then enter Purchaser's Manufacturing Percentage and Purchaser's Square Footage. The instructions also ask for account or meter numbers as the vendor requires.
Does Form 149 cover tire and battery fees?
No. The form says an Exemption Certificate for Tire and Lead-Acid Battery Fee, Form 149T, is required for tire and battery fees on items a motor vehicle dealer buys for vehicles being resold.
Who do I contact with questions about Form 149?
Contact the Department of Revenue at (573) 751-2836, by e-mail at [email protected], or by TTY at (800) 735-2966. The form also points to dor.mo.gov/taxation/business/tax-types/sales-use/exemptions.php.
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