During recent travel to NACM education sessions in St. Louis, we were asked about exemption certificates for Illinois and Missouri. It is surprising how similar these states are in the way they deal with sales tax exemption certificates. Both states have a form for resale and general exemptions. In Illinois, they use the CRT-61 Form, which is generally a resale form. In Missouri, they use Form 149, which is also mainly for resale, but can be used for other purposes. Illinois resale forms should be renewed every three years, while the Missouri Form 149 should be renewed every five years.
Things can get a little tricky when you’re dealing with charitable exemptions or state/local government exemptions in either state. In Illinois, they issue a letter from the state that should be presented to the seller. These letters are normally valid for a maximum of five years. Unlike the resale form, it is not from the date a seller receives it, but is a hardcoded date that is on the actual form. Pay close attention to the forms you receive and look for the expiration date. In Missouri, the state will issue a license to exempt customers. These look a little fancier, but are to be utilized just like the Illinois letter. The Missouri license is to be copied and presented to the seller to keep in their files. Again, they are good for five years and a hardcoded expiration date is included on the license. Pay attention to the dates and contact your customers to receive a replacement before their forms expire.
Other recent “Exemption Certificate Mgmt.” posts by Silvia Aguirre:
- Exemption Certificates for Federal Government Purchases
- Marketplace Fairness: What Does It Mean For Exemption Certificates?
- Will Oregon Start Charging Sales Tax? If So - Are You Ready?
- Canada is Bringing Back Exemption Certificates!
- Louisiana Changes State Forms to Include Parish Exemptions
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