LR 8398
Out-of-State Resale Exemption Certificate
May 28, 2026
Dear Applicant:
This is a letter ruling issued by the Director of Revenue under Section 36.021.10, RSMo, and Missouri Code of State Regulations 12 CSR 10-1.020, in response to your letter dated April 8, 2026.
The facts presented in your letter ruling request are summarized as follows:
Applicant is a wholesale distributor that operates a warehouse in Missouri. Applicant has a customer based in Minnesota. Applicant is intending to sell one of their products to this customer with title passing in Missouri. As part of this transaction, the customer will provide Applicant with their Minnesota-issued resale certificate.
ISSUE:
Can Applicant accept their customer's out-of-state resale certificate?
RESPONSE:
Yes. Applicant can accept their customer's out-of-state resale certificate.
Section 144.020.1, RSMo, provides "A tax is hereby levied and imposed upon all sellers for the privilege of engaging in the business of selling tangible personal property or rendering taxable service at retail in this state."
Section 144.018, RSMo, exempts from sales tax any purchases made for the purposes of resale if that subsequent sale is itself exempt, for resale, or otherwise subject to a tax in this or any other state.
Section 144.210, RSMo, provides that to meet the resale exception under Section 144.018, RSMo, the seller must "obtain and maintain exemption certificates signed by the purchaser or his agent as evidence for any exempt sales claimed."
The Missouri Code of State Regulations 12 CSR 10-107.100(1) provides: "[A] seller that receives and accepts an exemption certificate in good faith is not required to collect and remit tax on a sale covered by the exemption certificate."
Therefore, Applicant can accept out-of-state resale certificates for sales tax purposes if said certificates are accepted in good faith.
This letter ruling is binding upon the Department of Revenue with respect to the Applicant for three (3) years from the date of this letter and is subject only to statutory changes by the General Assembly and to changes in the interpretation of law by the courts or administrative tribunals. If a change occurs, the taxpayer who relies upon an outdated interpretation may be subject to additional taxes, interest and penalties, which may be imposed prospectively from the date of the change. For this reason, the interpretation set forth above should be reviewed on a regular basis. Please note that any change in or deviation from the facts as presented will render this ruling inapplicable.
Should additional information be needed, please contact Legal Counsel Justin Dussold, General Counsel's Office, Post Office Box 475, Jefferson City, Missouri 65105-0475, phone (573) 751-0961.
Sincerely,
Trish Vincent