New Sales Tax Exemption for Manufacturers
Senate Bill 30 contains numerous manufacturing related exemptions. Governor Matt Blunt signed the bill June 13, 2007, saying, “Manufacturing is a vital part of our diverse economy, and this will help level the playing field for Missouri manufacturers.” Effective August 28, 2007, Senate Bill 30 exempts from state tax (4.225 percent) and local use tax, but not local sales tax:
- Electrical energy
- gas, whether natural, artificial, or propane
- water
- coal
- energy sources
- chemicals
- machinery equipment
- materials
All of the 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.
Information for Manufacturers
- How the Law Affects Manufacturers
- Sales/Use Tax Exemption Certificate (Form 149)
- Sales/Use Tax Returns
- Letter Rulings
Information for Utilities/Vendors/Retailers
- How the Law Affects Utilities/Vendors/Retailers
- How to File a Sales Tax Return with Manufacturing Exempt Sales
- Sales/Use Tax Exemption Certificate (Form 149)
- Senate Bill 30 Letter
Related Forms and Additional Information
2007 Manufacturing Partial Exemption Rate Tables
For questions regarding the additional exemptions for manufacturers, email us at: salesuse@dor.mo.gov