In a letter ruling issued in July 2008, the Missouri Director of Revenue explained that the sales of safety equipment, such as steel-toed boots or safety glasses, to a manufacturer or to a manufacturer’s employee are exempt from state sales and use taxes and local use taxes as long as they are to be used in the manufacturing, processing, compounding, mining, or producing of any product. However, they are subject to local sales tax. The manufacturer or the manufacturer’s employee should present an exemption certificate when making the purchase to indicate the item is intended for the exempt purpose. (Letter Ruling No. LR 4865, Missouri Department of Revenue, July 3, 2008).