Department Use Only Form (MM/DD/YY) Transient Employer Missouri 2643T Tax Registration Application Missouri Tax I.D. Number Federal Employer (Optional) I.D. Number If you will be making sales in Missouri, you must fill out a, Missouri Tax Registration Application (Form 2643). Before the Department can process your transient employer application, you must provide the following with this application: r A completed insurance certification document indicating Missouri as a covered state for Workers’ Compensation; r If hiring a Missouri resident, you will need your Missouri Employment Security Account Number issued by the Missouri Department of Labor (573) 751‑3571; Checklist r Your Missouri Certificate of Authority Number issued by the corporate division of the Missouri Secretary of State’s Office (866) 223‑6535; and r A Transient Employer Bond not less than $5,000, not more than $25,000. Answer all questions completely. Incomplete and unsigned applications will delay processing. 3. Missouri Employment Security Account number, if hiring a Missouri resident: (first seven digits required ) ... | | | | | | | | | | r 4. Select all tax types for which you are applying: New MO Registration r Purchase of Existing Business r Transient Employer Withholding Tax (Bond Required) r Reinstating Old Business r Corporate Income Tax r Converted (must have converted through the Missouri Secretary of r Corporate Franchise Tax State’s office) r Consumer’s Use Tax (Use tax is imposed on the storage, use, or consumption of tangible r Court Appointed Receiver personal property in this state. You must pay consumer’s use tax on tangible personal property stored, used, or consumed in Missouri unless you paid sales or use tax to the r Other: Reason for Application seller or the property is exempt from tax.) Reason for Applying 5. Owner Name (Enter Corporation, LLC or Partnership Name, if applicable) Address E‑mail Address City State ZIP Code County Owner Information If an individual is listed as the owner, you must also provide the following: Social Security Number Date of Birth (MM/DD/YYYY) Telephone Number ___ ___ /___ ___ /___ ___ ___ ___ (___ ___ ___) ___ ___ ___-___ ___ ___ ___ 6. Ownership Type r Sole Proprietor r Partnership r Government r Trust All ownership types listed below, unless specifically exempted, are required to be registered with the Missouri Secretary of State’s Office (register at sos.mo.gov or call (866) 223‑6535). Your application will not be complete without providing the charter number issued to you by their office. r Limited Partnership ‑ LP Number __________________________________ r Limited Liability Partnership ‑ LLP Number ___________________________ r Not Required to register with Missouri Secretary of State r Limited Liability Company ‑ LLC Number ____________________________ Taxed as a r Disregarded Entity r Partnership r Corporation r Other Ownership Type r Missouri Corporation ‑ Missouri Charter No. _________________________ Date Incorporated (MM/DD/YYYY) ___ ___ /___ ___ /___ ___ ___ ___ r Non‑Missouri Corporation ‑ Missouri Charter No. __________________ State of Incorporation _________________________ Date Registered in Missouri (MM/DD/YYYY) ___ ___ /___ ___ /___ ___ ___ ___ *14607010001* 14607010001 1 |
Reporting forms and notices will be mailed to this address. 7. Address (street, rural route or P.O. Box) City State ZIP Code Company Name if different than owner Business Mailing Address 8. Provide the officers, partners, or members (L.L.C.) of your business who are responsible for the collection and remittance of tax. Listing individuals or entities here indicates they have direct supervision or control over tax matters. Attach list if needed. Name (Last, First, Middle Initial) Title Social Security Number Federal Employer ID Number (FEIN) Date of Birth (MM/DD/YYYY) | | | | | | | | | | | | | | | | ___ ___/___ ___/___ ___ ___ ___ Home Address City State ZIP Code County Title Begin Date (MM/DD/YYYY) ___ ___/___ ___/___ ___ ___ ___ Name (Last, First, Middle Initial) Title Social Security Number Federal Employer ID Number (FEIN) Date of Birth (MM/DD/YYYY) Officers, Partners, or Members | | | | | | | | | | | | | | | | ___ ___/___ ___/___ ___ ___ ___ Home Address City State ZIP Code County Title Begin Date (MM/DD/YYYY) ___ ___/___ ___/___ ___ ___ ___ 9. Business Tax Accounts: Identify all persons who are not a partner, member (L.L.C), or officer of the business that have direct supervision or control over tax matters whom you authorize the Department to discuss your tax matters. Attach list if needed. Title Begin or End Date (MM/DD/YYYY) Name (Last, First, Middle Initial) __ __ / __ __ / __ __ __ __ Title Social Security Number Birthdate (MM/DD/YYYY) | | | | | | | | __ __ / __ __ / __ __ __ __ Home Address Representatives City State ZIP Code County 10. Business Name (dba name: attach list if necessary for additional locations) Street, Highway (Do not use P.O. Box Number or Rural Route Number) City County State ZIP Code Business Telephone Number (___ ___ ___) ___ ___ ___-___ ___ ___ ___ 11. The location of your job site(s) in Missouri (Attach list if necessary): _________________________________________________________ ________________________________________________________________________________________________________________ 12a. Is this business located inside the city limits of any city or municipality in Missouri? To verify go to https://mytax.mo.gov/rptp/portal/home/business/salesUseTaxRateInformation r No r Yes — Specify the city: ______________________________________________________________________ ___ 12b. Is this business located inside a district(s)? For example, ambulance, fire, tourism, community or transportation development. Business Name and Physical Location r No r Yes — Specify the district name(s): ________________________________________________________________ 13. Describe the business activity, stating the major products sold and services provided. Business Activity *14607020001* 14607020001 2 |
14. Consumer’s or Taxable Purchases Begin Date (MM/DD/YYYY) ___ ___ /___ ___ /___ ___ ___ ___ Consumer’s Use Tax 15. Is this corporation registered with the Internal Revenue Service as a r Regular or Close Corporation r Sub Chapter S Corporation 16. Corporation Tax Begin Date in Missouri (MM/DD/YYYY) Corporation Taxable Year End (MM/DD) ___ ___ /___ ___ /___ ___ ___ ___ ___ ___ / ___ ___ 17. Will the corporation be required to make quarterly estimated Missouri income tax payments? If the Missouri estimated Corporate Income Tax tax is expected to be at least $250, or 6.25% of the Missouri taxable income, check the “Yes” box. .................................... r Yes r No 18. Missouri Withholding Begin Date (MM/DD/YYYY) How many of your employees will work in Missouri? ___ ___ /___ ___ /___ ___ ___ ___ 19. Will any of your employees be Missouri residents? .............................................................................................................. r Yes r No 20. Calculate employer withholding tax: Estimated monthly gross wages _____________________ X 5.4% = __________________________ r Annually (less than $100 withholding tax per quarter) r Monthly ($500 to $9,000 withholding tax per month) r Quarterly ($100 withholding tax per quarter to $499 r Quarter‑Monthly (weekly), over $9,000 withholding tax per month; per month) (required to pay electronically) Employer Withholding Tax 21. Does a parent company file withholding tax reports and receive full compensation for timely filed returns? ............................... r Yes r No 22. If you do not pay wages year round, please check the months that you do pay wages. r January r February r March r April r May r June r July r August r September r October r November r December 23. Calculate transient employer bond: A. Missouri withholding tax Monthly gross wages _________________________ X 5.4% = _______________________ X 3 = ______________________________ (a) B. Missouri unemployment tax Average # of workers ___________ X $7,000 = ____________________ X 3.38% ____________________ / 4 = ____________________ (b) (a) ___________________________ + (b) _____________________ = _______________________ (amount of bond ‑ minimum $5,000) Visit http://dor.mo.gov/forms/index.php?category=13 for bond forms. Type of bond r Cash Bond (Form 332) r Certificate of Deposit (Form 4172) r Irrevocable Letter of Credit (Form 2879) r Surety Bond (Form 331) Transient Employer Bond Comments: Under penalties of perjury, I declare that the above information and any attached supplement is true, complete, and correct. This application must be signed by the owner, if the business is a sole proprietorship, or by an individual listed in the Officer, Partners, or Members section of this application. The signing party is acknowledging that they have direct supervision or control over tax matters. Signature Title Date (MM/DD/YYYY) ___ ___ /___ ___ /___ ___ ___ ___ Signature Typed or Printed Name E‑mail Address Confidentiality of Tax Records Missouri Statue 32.057, RSMo, states that all tax records and information maintained by the Missouri Department of Revenue are confidential. The tax information can only be given to the owner, partner, member, or officer who is listed with us as such. If you wish to give an employee, attorney, or accountant access to your tax information, you must supply the Department with a power of attorney to grant the authority to release confidential information to them. Visit http://dor.mo.gov/forms to obtain a Power of Attorney (Form 2827). Mail to: Taxation Division Phone: (573) 751‑5860 Visit P.O. Box 357 Fax: (573) 522‑1722 http://dor.mo.gov/business/register/ Jefferson City, MO 65105‑0357 E-mail: businesstaxregister@dor.mo.gov for additional information. *14607030001* Form 2643T (Revised 04‑2019) 14607030001 3 |
Transient Employer: Missouri Statute 285.230, RSMo, a transient employer must file a bond with the Department unless they meet all the exemption criteria listed in 285.230(2). The amount of bond shall not be less than the average estimated quarterly withholding and unemployment tax liabilities of the employer and in no case less than $5,000 nor more than $25,000. *** Important: If you are a transient employer and fail to file a bond, you are in violation of Missouri law. You may be guilty of a misdeameanor and penalized up to $5,000 and will not be able to perform work in Missouri. Cash Bond (Form 332) 1. Fully complete the cash bond form. Owners name must include owner, all partners, corporation, or LLC name. 2. Sign the cash bond form. 3. Forward a cashier’s check, money order, or certified check with the cash bond form. Cash, personal, or company checks are not acceptable. Surety Bond (Form 331) 1. Owners name must include owner, all partners, corporation, or LLC name. 2. A surety bond must be issued by an insurance company licensed for bonding with the Department of Insurance, State of Missouri. 3. It must be on the form provided by the Department. 4. The form must bear the effective date. 5. It must be signed by an authorized representative of the surety company and the owner, partner, officer, or member. 6. The Surety Bond must be accompanied by a valid Power of Attorney letter, issued by the surety company, authorizing the surety official to sign the Surety Bond. 7. It must be the original bond. A copy is not acceptable. Irrevocable Letter of Credit (Form 2879) 1. Owners name must include owner, all partners, corporation, or LLC name. 2. The letter of credit must be issued by a financial banking institution located in the United States. 3. It must be on the form provided by the Department. 4. It must be the original letter of credit. A copy is not acceptable. 5. It must state the owner’s name. 6. It must state the date of issuance. Transient Employer Bond Information 7. It must be signed by a bank official and notarized. 8. It must be accompanied by an “Authorization for Release of Confidential Information” form which must be signed by the owner, partner, officer, or member and notarized. Certificate of Deposit (Form 4172) 1. The Certificate of Deposit must be issued by a state or federally chartered financial institution. 2. The Certificate of Deposit must be issued in the name of the Missouri Department of Revenue and the owner, all partners, corporation name or limited liability company name. 3. It must be issued for not less than 24 months. 4. It must be accompanied by the “Assignment of Certificate of Deposit” form provided by the Department which must be completed by the financial institution. 5. The Certificate of Deposit must be endorsed or accompanied by a signed withdrawal slip. 6. The actual Certificate of Deposit, Assignment of Certificate of Deposit, and a copy of the signature card must be forwarded with the registration application. *14000000001* 14000000001 4 |
Please print on white paper only Reset Form Print Form Department Use Only Form (MM/DD/YY) Cash Bond 332 Missouri Tax I.D. Number Federal Employer (Optional) I.D. Number Personal or company checks will not be accepted as payment. Please remit a cashier’s check or money order. Select only one: r Sales and Use Tax r Motor Fuel Tax r Other Tobacco Products Motor Fuel license type (Select One): r Cigarette Tax r Supplier or Permissive Supplier r Distributor Cash Bond Type r Transient Employer Withholding and Unemployment Tax r Terminal Operator r Transporter Amount (U.S. Currency - No personal or company checks) Date (MM/DD/YYYY) $ __ __ / __ __ / __ __ __ __ At the request of Taxpayers or Business (Owner’s name, all Partners, Corporation, or LLC Name) Taxpayer or Business Owner’s Address City County State Zip Code E-mail Address ________________________________________________________________(Taxpayer) hereby files with the Missouri Department of Revenue this cash bond and the attached cashier’s check or money order in the amount of ___________________________________________________________________ ($___________________________). Taxpayer understands that it is required to comply with all the provisions of any statutorily or constitutionally authorized state or local tax. If Taxpayer becomes delinquent and owes the Department the above indicated tax, related fees, interest, additions to tax, and penalties due the state of Missouri, the Director of Revenue may forfeit this bond and apply it to any unpaid delinquencies. Delivery of any demands, notice, or service of process by the Department shall be deemed sufficient and made in the state of Missouri if personally served or if mailed by U.S. mail to the taxpayer or business address as set forth above. This cash bond and any legal action pertaining thereto shall be governed by and construed in accordance with the laws of the state of Missouri. The parties understand and agree that the exclusive jurisdiction for any action concerning this bond shall be the state of Missouri and the only venue shall be in the Circuit Court of Cole County, Missouri. By signing this cash bond, the undersigned states that he or she has authority to bind the taxpayer or business identified herein. No digital signatures allowed Owner, Partner, Corporate Officer or LLC Member Date (MM/DD/YYYY) Sign __ __ / __ __ / __ __ __ __ Form 332 (Revised 02-2015) Mail to: Sales and Use or Transient Employer Withholding Motor Fuel Tax Cigarette Tax Other Tobacco Products Taxation Division Taxation Division Taxation Division Taxation Division P.O. Box 357 P.O. Box 300 P.O. Box 811 P.O. Box 3320 Jefferson City, MO 65105-0357 Jefferson City MO 65105-0300 Jefferson City MO 65105-0811 Jefferson City, MO 65105-3320 Phone: (573) 751-5860 Phone: (573) 751-2611 Phone: (573) 751-7163 Phone: (573) 751-5772 Fax: (573) 522-1722 Fax: (573) 522-1720 Fax: (573) 522-1720 Fax: (573) 522-1720 E-mail: businesstaxregister@dor.mo.gov E-mail: excise@dor.mo.gov E-mail: excise@dor.mo.gov E-mail: excise@dor.mo.gov Visit http://dor.mo.gov/business/register/ for additional information. TTY (800) 735-2966 *14602010001* 14602010001 |
Department Use Only Form (MM/DD/YY) Surety Bond 331 Missouri Tax I.D. Number Federal Employer (Optional) I.D. Number Select One: Requirements • Issued by licensed surety company r Sales and Use Tax r Motor Fuel Tax • Signed by surety company’s authorized representative r Cigarette Tax Motor Fuel license type (Select One): • Signed by taxpayer’s authorized representative r Other Tobacco Products r Supplier or Permissive Supplier r Distributor • Include an effective date Bond Type r Transient Employer Withholding Tax r Terminal Operator r Transporter • Include a valid Power of Attorney issued by the surety company. Amount (U.S. Currency) Bond Number Issue Date (MM/DD/YYYY) $ ___ ___ /___ ___ /___ ___ ___ ___ At the Request of Taxpayer or Business (Owner’s Name, All Partners, Corporation, or LLC Name) County Taxpayer or Business Owner Address City State Zip Code (Issuer)__________________________________________________________ hereby issues this Surety Bond (bond) in favor of the Missouri Department of Revenue, in the aggregate sum of dollars__________________________________________________________________________ ). This($ _______________________ bond shall secure the payment of the above indicated tax and related fees, interest, additions to tax, and penalties due the state of Missouri or the Department on or after the date of this bond. The funds shall be paid to the Department upon a written demand for payment on the Issuer by referencing this bond. The demand for any payment shall be sent by U.S. mail. The Issuer shall upon receipt honor all partial or full demands for payment and make payment to the Department within thirty (30) days of receipt of the demand. The surety may cancel the bond by delivering sixty (60) days written notice to the Department. Any election to cancel this bond shall not relieve, release, or discharge the Issuer from any liability for the indicated taxes, related fees, interest, additions to tax, and penalties of the taxpayer or business that may accrue for all periods prior to the cancellation of the bond. The Department shall have a period of one year after the expiration or cancellation date of the sales, use, transient employer withholding and unemployment tax bond to make a demand for payment upon the Issuer. The Department shall have a period of 3 years after the expiration or cancellation date of the motor fuel, cigarette and other tobacco products tax bond to make a demand for payment upon the issuer. This agreement and any legal action pertaining thereto shall be governed by and construed in accordance with the laws of the state of Missouri. The parties understand and agree that the exclusive jurisdiction for any action concerning this bond shall be the state of Missouri and the only venue shall be in the Circuit Court of Cole County, Missouri. The Issuer understands and agrees that the surety shall be liable for prejudgment interest and attorney fees if it breaches its obligations under this bond. The person signing this bond states that he or she has the legal authority to enter into this bond and to legally bind the taxpayer or business below. Surety Name Surety Phone Number Surety Company Certificate of Authority Number (___ ___ ___-___ ___ ___ ___ ______ ___ ) Surety Officials Name Typed or Printed Signature of Surety Official Surety Address City State Zip Code Authorization for release of confidential information has been set forth at the request of the Department and does not constitute a part of, or an exhibit to, the surety bond. I hereby authorize release of confidential tax information to the issuing Surety Company listed above for the purpose of making demand for payment on the Surety Bond Number listed above as long as the obligation remains in force and effect. Release of this information to the named surety company does not give the surety company authority to request information other than information concerning the delinquent periods for which a demand for payment is being made. I also release the Director of Revenue and Department of Revenue personnel from any and all liability pursuant to any disclosure of confidential tax information that is necessary for making demand for or receiving such payment. By signing this Authorization, I state that I have the legal authority to bind the taxpayer or business below. In witness whereof, this taxpayer or business duly executed the foregoing this _______ day of ________________ , 20_____. Authorization Taxpayer or Business Owner (Proprietorship, Partnership, Corporation or LLC) Title Phone Number (___ ___ ___ ___ ___ ___ ___ ___ ___ ___ ) - Signature of Owner, Partner, Corporate Officer, or Member Print or Type Name of Person Signing This Release E-mail address Mail To: Sales and Use or Transient Employer Form 331 (Revised 02-2015) Withholding Tax Motor Fuel Tax Cigarette Tax Other Tobacco Products P.O. Box 357 P.O. Box 300 P.O. Box 811 P.O. Box 3320 Jefferson City, MO 65105-0357 Jefferson City MO 65105-0300 Jefferson City MO 65105-0811 Jefferson City, MO 65105-3320 Phone: (573) 751-5860 Phone: (573) 751-2611 Phone: (573) 751-7163 Phone: (573) 751-5772 Fax: (573) 522-1722 Fax: (573) 522-1720 Fax: (573) 522-1720 Fax: (573) 522-1720 E-mail: businesstaxregister@dor.mo.gov E-mail: excise@dor.mo.gov E-mail: excise@dor.mo.gov E-mail: excise@dor.mo.gov *14601010001* 14601010001 |
Reset Form Print Form Department Use Only Form (MM/DD/YY) Irrevocable Letter of Credit 2879 Please print on white paper only Missouri Tax I.D. Number Federal Employer (Optional) I.D. Number r Sales and Use Tax r Cigarette Tax r Motor Fuel Tax Tax Type r Other Tobacco Products r Transient Employer Withholding and Unemployment Tax Amount (U.S. Currency) Letter of Credit Number Date of Issuance (MM/DD/YYYY) __ __ / __ __ / __ __ __ __ At the request of Taxpayer or Business (Owner’s name), all Partners, Corporation, or LLC Name Taxpayer or Business Owner’s Address City County State Zip Code E-mail Address ___________________________________________________________________________________(Issuer) hereby issues this Irrevocable Letter of Credit (ILC) in favor of the Missouri Department of Revenue, in the aggregated sum of ________________________________________________________________________________________________ dollars ($__________________________). This ILC shall secure the payment of the above indicated tax and related fees, interest, additions to tax, and penalties due the state of Missouri on or after the date this ILC is issued. The funds shall be paid to the Department upon a written demand for payment on the Issuer referencing this ILC. A demand for any payment shall be sent by U.S. mail or personal service. The Issuer shall upon receipt honor all partial or full demands for payment and make payment to the Department within thirty (30) days of receipt of the demand. This ILC shall be effective for a period of one year from the date of issuance and shall automatically renew for additional one-year periods unless at least sixty (60) days prior to any such expiration date the Issuer notifies the Department in writing at the address indicated for each type of tax shown above that it does not elect to renew this ILC. Any election not to renew the ILC shall not operate to relieve, release or discharge the Issuer from any liability for the indicated tax or taxes and related fees, interest, additions to tax, and penalties of the taxpayer or business that may accrue for all periods prior to the cancellation of the ILC. The Department shall have a period of one year after the expiration date of the ILC to make a demand for payment upon the Issuer. The Issuer affirms that any demand for payment made by the Department in accordance with the terms of this ILC shall be honored upon receipt. This agreement and any legal action pertaining thereto shall be governed by and construed in accordance with these terms and the laws of the State of Missouri. The parties understand and agree that the exclusive jurisdiction for any action concerning this ILC shall be the state of Missouri and the only venue shall be in the Circuit Court of Cole County, Missouri. The Issuer understands and agrees that it shall be liable for prejudgment interest and attorney fees if it breaches its obligations under this ILC. The person signing this ILC states that he or she has the legal authority to enter into this ILC and to legally bind the taxpayer or business below. No digital signatures allowed Issuing Bank or Financial Institution Address City, State, Zip Code Telephone Number (___ ___ ___) ___ ___ ___-___ ___ ___ ___ Institution Signature and Title of Bank or Financial Institution Official Bank Official’s Typed or Printed Name Bank or Financial *14608010001* 14608010001 |
Embosser or black ink rubber stamp seal Subscribed and sworn before me, this day of year State County (or City of St. Louis) My Commission Expires Notary Public Signature Notary Public Notary Public Name (Typed or Printed) The following Authorization for Release of Confidential Information has been set forth at the request of the Missouri Department of Revenue and does not constitute a part of, or an exhibit to, the Irrevocable Letter of Credit on the reverse side of this form. I hereby authorize release of confidential tax information to ______________________________________________________ (Bank or Financial Institution) for the purpose of making demand for payment on Irrevocable Letter of Credit Number ________________________________ as long as the obligation remains in force and effect. Release of this information to the named banking institution does not give the banking institution authority to request information other than information concerning the delinquent periods for which a demand for Information payment is being made. I also release the Director of Revenue and Department of Revenue personnel from any and all liability pursuant to any disclosure of confidential tax information that is necessary for making demand for or receiving such payment. By signing this Authorization, I state that I have the legal authority to bind the taxpayer or business below. In witness whereof, this taxpayer or business duly executed the foregoing this ______ day of _________________, 20 ______. Authorization for Release of Confidential Signature of Owner, Partner, Corporate Officer, or Member Typed or Printed Name of Person Signing this Release Title Date (MM/DD/YYYY) Signature ___ ___ / ___ ___ / ___ ___ ___ ___ Form 2879 (Revised 02-2015) Mail to: Sales and Use or Transient Employer Withholding Tax Motor Fuel Tax Cigarette Tax Other Tobacco Products Taxation Division Taxation Division Taxation Division Taxation Division P.O. Box 357 P.O. Box 300 P.O. Box 811 P.O. Box 3320 Jefferson City, MO 65105-0357 Jefferson City MO 65105-0300 Jefferson City MO 65105-0811 Jefferson City, MO 65105-3320 Phone: (573) 751-5860 Phone: (573) 751-2611 Phone: (573) 751-7163 Phone: (573) 751-5772 Fax: (573) 522-1722 Fax: (573) 522-1720 Fax: (573) 522-1720 Fax: (573) 522-1720 E-mail: businesstaxregister@dor.mo.gov E-mail: excise@dor.mo.gov E-mail: excise@dor.mo.gov E-mail: excise@dor.mo.gov Visit http://dor.mo.gov for additional information. TTY (800) 735-2966 *14608020001* 14608020001 |
Please print on white paper only Reset Form Print Form Department Use Only Form (MM/DD/YY) 4172 Assignment of Certificate of Deposit Missouri Tax I.D. Federal Employer Number (Optional) I.D. Number r Sales and Use Tax r Cigarette Tax r Motor Fuel Tax Tax Type r Other Tobacco Products r Transient Employer Withholding and Unemployment Tax Enter Owner's Name in front of "and Missouri Department of Revenue" Owner’s Name, all Partners, Corporation, or LLC Name E-mail Address and Missouri Department of Revenue Business Address City State ZIP Code Taxpayer or Business Owner’s Address City State ZIP Code I,_______________________________________________________________________, being of lawful age, assign and transfer the Certificate of Deposit (CD) for ___________________________________________________________________________________ ($ ____________________), Certificate of Deposit Number ____________________, issued ________________________, 20____, by________________________________, located at ______________________________________________________________ __________________________________, as security to the Missouri Department of Revenue (Department) in lieu of a cash bond. This CD shall secure the payment of the above indicated tax and related fees, interest, additions to tax, and penalties due the state of Missouri on or after the date this CD is issued. I understand that at any time a delinquency occurs, the Department may redeem the CD assigned by this instrument and apply the proceeds to such delinquency. I agree that Administrative Rules and Revised Statutes of Missouri will govern my rights and responsibilities under this assignment. If I have not maintained a satisfactory tax compliance, and my CD is automatically renewable, the Department will allow the CD to renew. I understand that I will be notified when the Department elects to renew my CD. Service of process shall be deemed sufficient and made in the state of Missouri if mailed by U.S. mail to the Financial Institution’s address as set forth above. This agreement and any legal action pertaining thereto shall be governed by and construed in accordance with these terms and the laws of the state of Missouri. The parties understand and agree that the exclusive jurisdiction for any action concerning this CD shall be the state of Missouri and the only venue shall be in the Circuit Court of Cole County, Missouri. The undersigned bank understands and agrees that it shall be liable for prejudgment interest and attorney fees if it breaches its obligations under this CD. I have read the foregoing and fully understand it and certify that I am the taxpayer subject to this assignment or I have the authority to execute this assignment on behalf of the Taxpayer. Business Name Owner, Officer, Partner, or Member Signature Title Taxpayer of Record Select One: No digital signatures allowed r The paper Certificate of Deposit is attached. r The Certificate of Deposit is paperless. A withdrawal slip, confirmation of withdrawal, or endorsement on the Certificate of Deposit is not required. In the event that taxpayer becomes delinquent, and the Department seeks the redemption of the Certificate of Deposit, a written request from the Department together with this Assignment is the only documentation necessary to release funds to the Department. Bank Phone Number By (Signature of Banking Official) Acknowledgement (___ ___ ___)___ ___ ___-___ ___ ___ ___ Financial Institution Bank Official’s Name Title *14609010001* 14609010001 |
Embosser or black ink rubber stamp seal Subscribed and sworn before me, this day of year State County (or City of St. Louis) My Commission Expires Notary Public Signature Notary Public Notary Public Name (Typed or Printed) Authority to release the Certificate of Deposit is hereby granted this _____________________________________________ day of _______________________________________ 20 ______. Please mail any proceeds from the Certificate of Deposit to _________________________________________________________________________________________________. Release Missouri Department of Revenue By: _________________________________________ Title: ________________________________________ The Department will accept a Certificate of Deposit (CD) issued by a state or federally chartered financial institution in lieu of a Cash Bond subject to the provisions of Revised Statutes of the State of Missouri. Certificate of Deposit • Form 4172 must be fully completed by the financial institution. • It must be issued jointly in the name of the owner and the Missouri Department of Revenue. • The bank official’s signature must be notarized. • Form 4172 must be signed by the sole owner, partner, corporate officer, or member. Requirements • Attach a completed signature card, if required by financial institution. Assignment of CD • Send all completed required documents to the address on Form 4172. • A paper CD must be: • Issued jointly in the name of the owner and the Missouri Department of Revenue; • A 12-month (2 year) CD; and • Endorsed in ink by the owner. • If the CD is a “Book Entry” CD, a signed withdrawal slip or a letter from the issuing financial institution indicating how the Department of Revenue may draw upon the CD must accompany this form. The sole owner, a partner, a corporate officer, or a member of a limited liability company must sign the withdrawal slip. • If the CD is paperless, check the appropriate box. • The interest derived from the CD must be compounded. If a delinquency occurs, the Department may redeem the CD. Any proceeds from the CD exceeding the delinquency, including interest proceeds, will be converted to a cash bond. Certificate of Deposit Requirements • The Financial Institution must honor upon receipt all demands for payment and make payment to the Department within thirty (30) days of receipt of the demand. Form 4172 (Revised 04-2018) Mail to: Sales and Use or Transient Employer Withholding Tax Motor Fuel Tax Cigarette Tax Other Tobacco Products Taxation Division Taxation Division Taxation Division Taxation Division PO Box 357 PO Box 300 PO Box 811 PO Box 3320 Jefferson City, MO 65105-0357 Jefferson City, MO 65105-0300 Jefferson City MO 65105-0811 Jefferson City MO 65105-3320 Phone: (573) 751-5860 Phone: (573) 751-2611 Phone: (573) 751-7163 Phone: (573) 751-5772 Fax: (573) 522-1722 Fax: (573) 522-1720 Fax: (573) 522-1720 Fax: (573) 522-1720 E-mail: businesstaxregister@dor.mo.gov E-mail: excise@dor.mo.gov E-mail: excise@dor.mo.gov E-mail: excise@dor.mo.gov Visit http://dor.mo.gov/business/register for additional information. *14609020001* 14609020001 |