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Form
Missouri Department of Revenue
2478
Exemption Certificate for Sales of Handicraft Items
This form is to be displayed by the seller.
Seller’s Name
Address
City
State
Zip Code
Under penalties of perjury, I declare that the above information and any attached supplement is true, completed, and correct. I certify that
my sales of handicraft items are made by me or my spouse and the total gross proceeds from such sales do not constitute a majority of my
annual gross income. I am, or my spouse is, at least 65 years of age.
I will remain knowledgeable of the statutes and regulations regarding my sales. I will immediately notify the Missouri Department
of Revenue, Taxation Division, of any change in circumstance that could reasonably lead me to believe I no longer qualify as exempt.
To ensure my sales are tax exempt, I will display this certificate when making sales of handicraft items.
I understand that any misrepresentation contained herein or failure on my part to fulfill the promises entered into herein will result in the
imposition of tax, interest, and penalty on my sales and the immediate revocation of my exemption.
Authorized Signature
Date (MM/DD/YYYY)
___ ___ / ___ ___ / ___ ___ ___ ___
Form 2478 (Revised 04-2014)
If you have questions, please contact the Department of Revenue at:
Phone: (573) 751-2836
TDD: (800) 735-2966
E-mail:
salestaxexemptions@dor.mo.gov
Visit
for additional information.
Form
Missouri Department of Revenue
2478
Exemption Certificate for Sales of Handicraft Items
This form is to be displayed by the seller.
Seller’s Name
Address
City
State
Zip Code
Under penalties of perjury, I declare that the above information and any attached supplement is true, completed, and correct. I certify that
my sales of handicraft items are made by me or my spouse and the total gross proceeds from such sales do not constitute a majority of my
annual gross income. I am, or my spouse is, at least 65 years of age.
I will remain knowledgeable of the statutes and regulations regarding my sales. I will immediately notify the Missouri Department
of Revenue, Taxation Division, of any change in circumstance that could reasonably lead me to believe I no longer qualify as exempt.
To ensure my sales are tax exempt, I will display this certificate when making sales of handicraft items.
I understand that any misrepresentation contained herein or failure on my part to fulfill the promises entered into herein will result in the
imposition of tax, interest, and penalty on my sales and the immediate revocation of my exemption.
Authorized Signature
Date (MM/DD/YYYY)
___ ___ / ___ ___ / ___ ___ ___ ___
Form 2478 (Revised 04-2014)
If you have questions, please contact the Department of Revenue at:
Phone: (573) 751-2836
TDD: (800) 735-2966
E-mail:
salestaxexemptions@dor.mo.gov
Visit
for additional information.