Missouri, like most U.S. states, imposes a sales tax on product purchases to raise money for the state. But, also like other states, businesses that help the Missouri economy get certain tax breaks. For example, a business that buys goods for resale can get a Missouri tax exemption. By registering the business for taxes and then using Missouri tax exempt forms, a business can get an exemption on Missouri sales taxes.
File articles of incorporation or other necessary formation documents with the Missouri Secretary of State. Visit the Missouri Corporations Division website at sos.mo.gov/business/corporations/ to see if your business is required to register. As examples, Missouri corporations and limited liability companies must register with the Secretary of State to form such business entities.
Now, the reason you need to do this step first is because it is the corporation or other business entity that files to pay taxes and obtain Missouri tax exemptions on sales tax. Of course, if you are a sole proprietor, you might be registering to pay taxes under your own name.
Find out if you need a federal employer identification number. Businesses like nonprofits and those with wage-earning employees generally must get one of these EIN numbers for federal tax purposes. Do this before registering for Missouri sales tax and other business taxes because the forms may ask you for this number. Go to the IRS.gov site and search for “EIN registration” or a similar phrase to find out whether you have to register a federal EIN. You can also find application instructions on that website.
Register for Missouri business taxes, including sales taxes. You need to do this even if you think all of your purchases may qualify for a Missouri tax exemption. To complete this step, access the “Missouri Tax Registration Application” form on the Missouri Department of Revenue website at Dor.mo.gov/forms/2643.pdf.
Finish filling out the Missouri tax registration form to get set up with a sales tax ID number. When you are done, send the form to the following address:
Missouri Department of Revenue
P.O. Box 357
Jefferson City, MO 65105-0357
Note that you must post a bond equal to three times your average monthly sales or use tax (not total sales).
Obtain a Missouri tax exemption if you qualify for a sales tax exemption on all of your purchases. To do this, you need to apply using a “Missouri Sales/Use Tax Exemption Application.” which you can access at Dor.mo.gov/forms/1746.pdf.
You should also read the ‘Sales Tax Taxability and Exemptions” page on the Missouri Department of Revenue website at dor.mo.gov/faq/business/exempt.php. It explains farm exemptions, manufacturing exemptions and other classes of Missouri tax exemptions for sales and use tax.
If you are a reseller, you can use a Missouri resale certificate at Carolina.com/text/content/servschool/taxexemptcerts/Missouri.pdf. Note this form also applies to several other types of Missouri tax exemptions for sales taxes.
Missouri Sales and Use Tax Exemption Application