How to Get a Resale Certificate in Missouri

September 7, 2026

Last verified: November 4, 2026

Missouri does not issue a stand-alone resale certificate, and it does not use the term "seller's permit." The state licenses you as a retailer (the Department of Revenue calls it a Missouri retail sales license). When you buy inventory to resell, you hand your supplier a completed Missouri Form 149, Sales and Use Tax Exemption Certificate with your Missouri tax ID number on it. So the job is two steps: get licensed, then fill in Form 149 for each supplier.

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How Missouri Resale Certificates Work

Three different things get called a "resale certificate," and mixing them up is where most new sellers go wrong:

The retail sales license: issued to you by the Department of Revenue after you register. It carries your Missouri tax ID number. There is no separate resale document to apply for.
Form 149: the exemption certificate you fill in and sign yourself, one per supplier. For goods you will resell, you check the resale box and enter your tax ID number.
Supplier forms: some wholesalers use their own certificate instead of Form 149. They ask for the same information, so you can usually complete theirs in place of the state form.

The state form says a Missouri retailer must have a Missouri tax ID number to use it for resale. A seller who takes the certificate has to act in good faith, which is why suppliers ask for your number and a signature before they stop charging tax.

Who Needs One in Missouri

You need the license and Form 149 if you will make retail sales in Missouri and buy goods to resell. Typical cases are a retail shop, an online store that holds stock, a gift or boutique seller, and a reseller at craft or flea markets.

You do not qualify when the purchase is something you use to run the business rather than sell. Shelving, packaging you do not resell, office supplies and tools stay taxable. Contractors are a separate case: the Department of Revenue treats a contractor as the final consumer of the materials, so a contractor buying lumber for a customer's job cannot claim resale. See the Missouri contractor guide for how that works.

Taxable services follow a stricter rule. The form says a buyer can claim resale of taxable services (restaurant, hotel, amusement and similar sales) only if the buyer holds a Missouri retail license. Wholesalers and manufacturers buying for wholesale can use the form without a Missouri tax ID, but then they need to give their home state.

What You Need Before You Apply

Legal business name and any trade name
Business address and mailing address
EIN, or a Social Security number if you are a sole proprietor with no employees (an EIN is free: IRS: apply for an EIN online)
Start date and a description of what you will sell
Owner names and contact details

You can register as a sole proprietor before you form an LLC. If you plan to form one, do it first so the license is issued in the right name. Our Missouri LLC guide covers that order, and the EIN guide covers the federal number.

Step-by-Step: Getting Licensed and Using Form 149

Step 1: Register With the Department of Revenue

Start at Missouri Department of Revenue: register a business. Sales tax is one of the registrations listed there. The department says retail sales tax applications need about 10 business days to process, so apply well before your first sale. Do not assume same-day approval.

Step 2: Match Your Names Exactly

Enter the business name exactly as it appears on your formation papers and your IRS records. A mismatch can hold up the application and may force a correction later.

Step 3: Find Your Missouri Tax ID Number

Once approved, your tax ID number appears on your Missouri retail license. The state form tells purchasers that this is the number to enter for resale. Keep a copy of the license with your records.

Step 4: Complete Form 149 for Each Supplier

Download the Missouri Form 149, Sales and Use Tax Exemption Certificate. In the resale section, check "Purchases of Tangible Personal Property for resale," enter your Missouri tax ID number, fill in the purchaser and seller details, describe what you are buying, then sign and date it. Give the signed form to the supplier. Many suppliers keep it on file and apply it to every later order, so you do not repeat it each time.

Step 5: Collect and File Sales Tax on Your Own Sales

The exemption covers what you buy. You still collect tax from customers. The state rate is 4.225% (Missouri Department of Revenue: sales and use tax), and cities, counties and districts add their own. Look up your combined rate in the Missouri sales and use tax rate table, October to December 2026, or use the lookup tool linked from the sales tax page.

Filing frequency depends on how much state tax you collect. The department says to file monthly at $500 or more per month, quarterly at $500 or less per month, and annually under $200 per quarter. Returns are due by the last day of the month after the period, and an annual return is due by January 31. Paying on time earns a 2% allowance. Details: Missouri Department of Revenue: sales tax filing FAQ.

Costs and Timing

Item	Cost	Notes
Retail sales license	No fee listed	The department's registration pages list no fee; about 10 business days to process (Missouri Department of Revenue: business tax registration FAQ)
Form 149	Free	You complete and sign it yourself (Missouri Form 149, Sales and Use Tax Exemption Certificate)
EIN	Free	IRS: apply for an EIN online
Selling without a license	$500 first day, $100 per day after	Capped at $10,000, and the department calls it a misdemeanor (Missouri Department of Revenue: business tax registration FAQ)

The department's pages do not say how long a license stays valid or whether it needs renewal, so confirm that with Business Tax at the contact page on the Department of Revenue site before you rely on an assumption.

Common Mistakes

Claiming Resale on Items You Will Use

Using Form 149 for supplies you consume exposes you to back tax, penalties and interest if the supplier or the state checks. A restaurant, for example, can claim resale on packaged drinks it sells as they are, but not on ingredients it cooks with, because those are consumed in preparing the meal.

Waiting for a Certificate That Never Arrives

Sellers often wait for a "resale certificate" to come in the mail. It will not. The license arrives, and you complete Form 149 yourself.

Selling Before You Are Licensed

The penalty runs from the first day of operation, so a first weekend market without a license is the expensive version of this mistake.

Skipping Returns When No Tax Is Due

The department requires a return for each reporting period even when you have no tax to report. Missed returns can lead to penalties.

Forgetting Records

Keep each signed Form 149 you give out, the matching invoices, and a copy of the license. The sales tax pages we checked do not give a retention period, so ask the department at [email protected] before you set one.

Special Situations

Online and Marketplace Sellers

If you hold inventory and sell through your own site or a marketplace, you still need the license to buy that stock tax-free. Marketplace facilitators collect on marketplace sales under the department's remote seller rules, so check the Missouri Department of Revenue: remote seller and marketplace facilitator FAQ before you assume which sales you report yourself.

Sellers Outside Missouri

The $100,000 remote seller threshold in that FAQ is the starting point for out-of-state sellers. If you hold a license in your home state, Form 149 lets you give that home state and your number. Questions go to [email protected].

Selling to Other Retailers

If you are the wholesaler, you are the one who must accept Form 149 in good faith and keep it. Check that the buyer filled in the resale box and that a Missouri retailer gave a tax ID number.

Where to Get Help

The Missouri Department of Revenue: sales and use tax exemptions page and the Business Tax contact page are the department's first stop. The Missouri SBDC offers free advising. For a complicated model such as consignment or multi-state sales, ask a CPA.

Disclaimer

This article is general information, not legal or tax advice. Missouri sales tax rules vary by product and by buyer, so confirm your situation with the Department of Revenue or a qualified tax professional.

Next Steps

Register, wait for the license, then send Form 149 to each supplier and set your return calendar. If you have not formed a company yet, read the Missouri LLC guide. Other local licenses are covered in Missouri business license: what you need and how to get it.