Sales Tax Exemption For Manufacturers

To grow the state’s manufacturing industry, a variety of producers (electrical energy, coal, gas, machinery equipment, chemicals, energy sources, materials, etc), can access a 4.225 state sales tax exemption as well as a local use tax. 

Applications accepted year round.

Eligibility requirements: 

This program is exclusively for manufacturing companies.

The Missouri Department of Revenue will issue a state sales tax exemption to a manufacturing company for:

  • Electrical energy
  • Gas, whether natural, artificial, or propane
  • Water
  • Coal
  • Energy sources
  • Chemicals
  • Machinery equipment
  • Materials

The Sales/Use Tax Exemption Certificate must be given to the seller by the purchaser. The items listed above may be exempt if they are:

  • Used or consumed in the manufacturing, processing, compounding, mining or producing of any product; or
  • Used or consumed in the processing of recovered materials; or
  • Used or consumed in research and development related to manufacturing, processing, compounding, mining, or producing any product

The Sales/Use Tax Exemption Certificate form is available at:http://dor.mo.gov/forms/149.pdf

Application Process

Additional information: 

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