Missouri resale certificate and sales tax for resellers
A summary of what the sources listed on this page say about Missouri: its permit and resale certificate, buying inventory for resale, and refunds of sales tax paid on inventory. General information only.
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Last reviewed
Every fact on this page comes from the sources listed below, as they read on the review date. Where a source did not say something, we leave it out. Sources can change after that date.
Missouri quick facts
What the sources listed below say. Rules change, and how they apply depends on the facts of each case.
- State base sales tax rate
- 4.225%[7]
- Resale certificate
- Form 149 (Sales and Use Tax Exemption Certificate)[7]
- Certificate expiry (as listed)
- No expiry listed in the source[7]
- Online application offered
- Yes[3]
- Where to apply
- State application page[3]
- Certificate form
- State certificate form[1]
Keep each purchase receipt linked to the items it covers. Get the app
What the state says about its permit and resale certificate
The state calls the registration associated with buying for resale and collecting tax a Missouri sales tax license (Missouri Tax ID number).[46] The state says it offers an online application.[3] State application page.[3]
The resale certificate the state lists is Form 149 (Sales and Use Tax Exemption Certificate). The source cited lists no expiry.[7] The state's certificate form asks for a permit or registration number.[1] State certificate form.[1]
What the state says about buying inventory for resale
Out-of-state buyers
Yes for goods: Form 149 has a place for an out-of-state retailer's state tax ID number and home state when buying tangible personal property for resale; taxable services for resale require a Missouri registration.[1]
Other points the sources mention
- Form 149 (revised 08-2026) is the Missouri certificate. For resale of goods the purchaser enters its state tax ID number, which can come from a Missouri retail license or an out-of-state registration for retail sales.[1]
- A seller that holds a certificate on file may rely on it for future sales unless it does not apply to the transaction or the seller can no longer rely on it in good faith. The rule has the seller note the purchaser's name on each invoice or bill of sale.[2]
- The rule's example describes a grocery store that buys mops for resale, removes some from stock to clean the store, and is subject to sales tax on the actual cost of the mops removed.[2]
- The Department's special events FAQ says vendors who make retail sales at special events need their own Missouri tax ID, and gives 3 to 4 weeks before the event as the time for unregistered vendors to contact the Department for a sales tax license.[6]
What the state says about refunds of sales tax paid on inventory
Some states let a purchaser request a refund of sales tax paid on items bought for resale, and some direct the request to the seller. Whether and how that applies depends on the facts of each purchase. This section reports what the sources say for Missouri. According to the state's information, a purchaser who paid sales tax to a seller is pointed to the seller first. The state describes a purchaser filing directly only with a seller-signed assignment or waiver, or proof that the seller refused.[8]
- Who files, per the state
- Seller first, per the state[8]
- Refund form named by the state
- Form 472P (Purchaser's Claim Under Section 144.190.4 for Sales or Use Tax Refund)[8]
- How the state says to submit
- Form 472P submitted with a seller Assignment of Rights (5433) or an efforts form (5440)[8]
- Time limit the state describes
- Generally 3 years[8]
A claim may be filed within three years of the due date of the original return or the date paid by the seller or vendor, whichever is later.[8]
Illustration: the Missouri state base rate applied to an amount you enter
Enter an amount to see an illustration.
Illustration only. It applies the 4.225% state base rate to the amount entered, and assumes that amount is before tax. It leaves out local taxes, exemptions and every other rule, which can change the result. It is an estimate for illustration, not a tax calculation or a prediction of any amount owed, deductible or refundable.
Not tax advice. Last reviewed . Confirm with the state agency or a qualified tax professional. Report an error
Keep each purchase receipt linked to the items it covers
Strooply is an app for eBay resellers that identifies items from photos, shows live comps and sold-price estimates, drafts eBay listings for your review, and tracks costs and profit.
Receipt scanning, on Pro and Team plans, links each purchase receipt to the items it covers, with the tax shown on the receipt. It can misread prices, dates or line items.
Strooply is record-keeping software. It does not prepare or file tax returns, refund claims, or other filings, it is not a tax preparer, and its figures are estimates to check against your own records.
A free plan is available.
Common questions and what the sources say
Do I need a sales tax license to sell on eBay in Missouri?
Missouri says a marketplace seller does not have to register, collect or remit vendor's use tax if it sells through a marketplace facilitator only. Missouri says that where independent sales plus marketplace sales go over $100,000 in gross receipts, registration and collection apply to the independent sales. Missouri's special events FAQ says vendors who make retail sales at special events need their own Missouri tax ID.[56]
Not tax advice. Last reviewed . Confirm with the state agency or a qualified tax professional. Report an error
Where these facts come from
Each number in square brackets on this page matches an entry below. Check a source itself for its current wording.
- Form 149 Sales and Use Tax Exemption Certificate, dor.mo.gov/forms/149.pdf
- 12 CSR 10-107.100 Use of and Reliance on Exemption Certificates, dor.mo.gov/resources/official-final-rules/documents/12_CSR_10-107_100_Use_of_Reliance_on_Exemption_Certificates.pdf
- Missouri DOR Register a Business Location, dor.mo.gov/register-business/
- Missouri DOR Business Tax Registration FAQs, dor.mo.gov/faq/taxation/business/registration.html
- Missouri DOR Remote Seller and Marketplace Facilitator FAQs, dor.mo.gov/faq/taxation/business/remote-seller-and-marketplace-facilitator.html
- Missouri DOR FAQs on Sales Tax at Special Events, dor.mo.gov/faq/business/special.php
- Missouri Dept. of Revenue, rates, certificate and refund information, dor.mo.gov/taxation/business/tax-types/sales-use/
- Form 472P (Purchaser's Claim Under Section 144.190.4 for Sales or Use Tax Refund), state refund form, dor.mo.gov/software-vendors/documents/MOREV472P.pdf