Missouri DOR Allows Out-of-State Resale Certificates for In-State Sales

The Missouri Department of Revenue (DOR) has issued a letter ruling regarding whether a wholesale distributor operating a warehouse in Missouri can accept an out-of-state resale certificate from a customer based in Minnesota. The DOR has determined that the distributor may accept the out-of-state resale certificate for sales where title passes in Missouri, as long as the certificate is accepted in good faith according to Missouri law. This ruling allows the distributor to avoid collecting and remitting sales tax on the transaction, as the sale is deemed exempt for resale purposes under Missouri statutes and regulations. [Mo. Dep’t of Revenue, ...