State of Missouri

Missouri Utility Sales Tax Exemption

Missouri allows businesses to claim an exemption on the portion of their utility that is: (1) used or consumed in the manufacturing, processing, compounding, mining or producing of any product; or (2) Used or consumed in the processing of recovered materials; or (3) Used or consumed in research and development related to manufacturing, processing, compounding, mining, or producing any product.

144.030.2 (32)-(34)

Missouri Sales Tax Exemption Certificate

The Form 149 Exemption Certificate is the document that must be filed in Missouri in order for a business to claim the Utility Sales Tax Exemption. For residential utility exemption, Form 4438 must be filed.

Energy Study Requirement

In Missouri, a detailed energy study must be performed to identify the exact percentage of utility that is exempt from sales tax. This includes calculating the annual consumption for each device that is consuming the utility and then distinguishing between production devices and non-production devices.

Our Process
01. Discovery

SmartSave investigates client’s current utility situation, and quickly identifies if the company is eligible to save on its utility sales tax through the exemption.

02. Energy Study

A SmartSave energy specialist performs an in-depth study at the business location to determine the exact proportion of energy use that is exempt from taxation.

03. Request

All necessary information is compiled into a report and submitted to the required utility companies and state agencies. SmartSave works hand-in-hand with these entities to ensure that all reports are accurate and compliant with statute.

04. Certification

Once the exemption request is approved, your company receives a refund on the past 2-4 years of overpaid utility sales tax, and stops paying sales tax on all certified production items, generating significant savings for the business each month moving forward.

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