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MISSOURI DEPARTMENT OF REVENUE
This form is to
FORM
TAXATION DIVISION
2478
(573) 751-2836
TDD (800) 735-2966
be displayed by
EXEMPTION CERTIFICATE FOR SALES
the seller.
OF HANDICRAFT ITEMS
(REV. 12-2012)
SELLER’S NAME
SELLER’S ADDRESS
I hereby 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 swear or affirm the information on this form is true and correct. 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.
I also declare under penalties of perjury that I employ no illegal or unauthorized aliens as defined under federal law and that
I am not eligible for any tax exemption, credit or abatement if I employ such aliens.
AUTHORIZED SIGNATURE
DATE
__ __ / __ __ / __ __ __ __
DOR-2478 (12-2012)