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
Program documents:
Additional information:
