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MISSOURI DEPARTMENT OF REVENUE
PO BOX 840
JEFFERSON CITY, MO 65105-0840

                     MISSOURI DEPARTMENT OF

                     REVENUE

                     VENDOR’S AND 

CONSUMER’S USE TAX

DETAILED INSTRUCTIONS AND INFORMATION BOOK

You Can File Your Return Electronically by Accessing         http://dor.mo.gov/online.php

Visit our website at http://dor.mo.gov/business/payonline.php for more information. E-filing provides a fast and secure 
way for you to transmit your return and any applicable payment to the Department of Revenue. All transactions provide a 
confirmation number verifying that the Department received the transaction. E-filing also eliminates the need to physically 
                               mail your return and payment.

                     Speech and Hearing Impaired Contact - TTY 1-800-735-2966
                     Website - http://dor.mo.gov
                     Taxability and Exemption Questions - salesuse@dor.mo.gov
                     Changes to Your Business Account - businesstaxregister@dor.mo.gov

                                                                                      Form 4789U (11-2016)

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                         Table of Contents

Topic                                                    Page Number

1. What is Use Tax? ........................................................................................................................................... 1

2. Reporting Use Tax ......................................................................................................................................... 1

3. Zero Returns .................................................................................................................................................. 1

4. Amended Returns .......................................................................................................................................... 1

5. Filing Frequency ............................................................................................................................................ 2

6. Detailed Instructions for Reporting Vendor’s Use Tax............................................................................3 - 5 

7. Detailed Instructions for Reporting Consumer’s Use Tax .......................................................................6 - 8

8. Payment Options ............................................................................................................................................ 8

9. Records to be Retained .................................................................................................................................. 9

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                                              What is Use Tax?
Use tax is imposed on the storage, use or consumption of tangible personal property in this state. The state use tax rate is 
4.225%. Cities and counties may impose an additional local use tax. The amount of use tax due on a transaction depends 
on the combined (local and state) use tax rate in effect at the Missouri location where the tangible personal property is 
stored, used or consumed. Local use taxes are distributed in the same manner as local sales taxes.
Unlike sales tax, which requires a sale at retail in Missouri, use tax is imposed directly upon the person that stores, uses, 
or consumes tangible personal property in Missouri. Use tax does not apply if the purchase is from a Missouri retailer and 
subject to Missouri sales tax. 

                                              Reporting Use Tax
Vendor’s Use Tax - Unlike sales tax, which requires a retail sale in Missouri, use tax is imposed directly upon the person 
that stores, uses, or consumes tangible personal property in Missouri. Out of state vendors that have nexus or a “direct  
connection” with Missouri and make sales of tangible personal property that is stored, used or consumed in Missouri are 
required to register to collect and remit use tax on their Missouri gross receipts. To register, a Missouri Tax Registration 
Application (Form 2643), should be completed and submitted or register online at http://dor.mo.gov/online.htm.
The Department sends preprinted returns to the business upon registration of vendor’s use tax. If you have misplaced your 
preprinted return, a Form 53-V can be downloaded and printed from our website at http://dor.mo.gov/forms.
Consumer’s Use Tax - If a seller does not collect use tax from the purchaser, the purchaser is responsible for remitting 
the use tax to Missouri. The purchaser is required to file a use tax return if the cumulative purchases subject to use tax 
exceed two thousand dollars in a calendar year. A seller that is not engaged in business is not required to collect Missouri 
tax, but the purchaser is responsible for remitting use tax to on their purchase.
The purchaser must register with the Department by completing and submitting a Form 2643.
The Department sends preprinted returns to the business upon registration of consumer’s use tax. If you have misplaced 
your preprinted return, a Form 53-C can be downloaded and printed from our website at http://dor.mo.gov/forms.

                                              Zero Returns
Every business registered for use tax is required to file a return even if no sales or purchases were made during the  
period covered by the return.
You can submit your zero return by mail to Missouri Department of Revenue, Taxation Division, P.O. Box 840 Jefferson 
City, MO 65105-0840.  
A zero return can also be submitted online at http://dor.mo.gov/online.php. 
Failure to file a return for each period may result in estimated assessments, revocation of your license and lien(s) filed 
against your property.

                                              Amended Returns
A special form is not needed to file an amended return. A copy of the original form may be used or a blank return. Indicate 
amended by checking the box marked amended return and write the words “AMENDED RETURN” in bold on the top of the 
return. 
Negative use tax returns cannot be filed. When the credits allowed are greater than the tax collected, an amended return must 
be filed for the period in which the sales or purchases were originally filed.
Below are a few examples of when an amended return is required:
  •  The incorrect amounts were filed on the original return and you need to make corrections.
  •  You received an exemption certificate after the return was filed and need to adjust the original return.
  •  The wrong type of return was filed.  Originally reported as sales tax and should have been reported as use tax. 

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                                     Filing Frequency and Due Dates

Missouri Statute determines your proper filing frequency. Vendor’s use tax filing frequency is based on your Missouri use 
tax liability. 

The filing frequency is determined as follows:
Monthly (Over $500 a month), returns are due on or by the 20th of the following month, except on quarter ending months. 
For example, your monthly March return is due on or before April 30. 
Quarterly ($500 or less a month), returns are due on or before the last day of the month following the end of the quarter. 
For example, your return for the January through March period would be due on or before April 30.  
Annual (less  than $100  a quarter), vendor’s use tax  returns are  due  on or before  January  31 of the next year.  

Annual Consumer’s Use  Individual and Business Consumer’s Use Tax Returns are due on or before April 15 of the 
following year.

Current year due dates can be found online    here.

When the due date falls on a Saturday, Sunday or state of Missouri holiday, the return is due the next business  
day. Download a copy of our current tax year calendar by clicking on the word “here” or by entering http://dor.mo.gov/
taxcalendar in your web browser. 

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Detailed Instructions For Vendor’s Use Tax Return

C D E F G H I
Business Identification Area: Please use the return which has the Missouri Tax I.D. Number, owner’s name, business
A
name, mailing address, reporting period, and telephone number preprinted at the top of the return. Correct any wrong
information. If this information is not preprinted, enter the correct information in the spaces provided.
Address Correction: Check the box if you are correcting your mailing address. Enter the correct address in the
B
business identification area.
Business Location: Enter the location in which you make sales subject to vendor’s use tax. The first line must be for
C
sales to Missouri locations that have not imposed a local use tax and should be designated as State Only at a rate
of 4.225%. If you have a physical location in Missouri in which you make sales to Missouri purchasers, these sales
should not be reported as vendor’s use tax, but as sales tax.
If you receive a pre-printed form the first page of Form 53-V lists up to 13 locations, including the line designated as
either State Only or sales with No Local Use at a rate of 4.225%. If you have more than 13 locations into which you
make Missouri Sales, they will be listed on additional pages titled “Vendor’s Use Tax Return – Registered Locations.
If you make sales to a Missouri location not listed on your return, add them to the return. A Sales or Use Tax Bond may
be required for additional vendor’s use tax locations added to your account. DO NOT add locations that are taxed at
4.225 as they should all be reported as one location.
You can also add or close a business location by completing a Registration Change Request (Form 126), contact a
customer service representative at (573) 751-5860, or e-mail businesstaxregister@dor.mo.gov.
Code: This code is the combination of the city code, county code and a site code for each registered location in
D
which you make sales subject to vendor’s use tax. These codes are used for distribution of tax to the particular city,
county, or district. If you are filing a preprinted return furnished by the Department, the codes are already printed in this
column. If completing a non-preprinted return, enter the city, county and site code for each location you are reporting.
The city and county codes are located on the rate chart provided at http://dor.mo.gov/tax/business/sales/rates/.
Gross Receipts: Enter gross receipts from all sales of property shipped from out-of-state into Missouri that were made
E
during the period for each reporting location. If none, enter “0” (zero).
F Adjustments: Make authorized adjustments for each location for which you are reporting sales. Indicate the “+” or
“-“ for the total adjustment claimed. This column is used to report any adjustment to gross receipts that may be a
negative figure or a positive figure. A negative figure may be exempt sales. Positive adjustments are items that were
purchased exempt, but subsequently used by the seller.
Taxable Sales: Enter the amount of taxable sales for each reporting location. To determine this amount, use the
G following formula:
Gross receipts (+) or (-) Adjustments must equal taxable sales
Rate: The percentage rate indicated in this column represents the combined state, education, conservation, parks
H
and soils, and local option use tax for this “reporting location”. Tax rates include the applicable local use tax rate.
If you are filing a non-preprinted return or adding a location to a pre-printed return, enter the correct rate for the location.
Vendors are responsible for collecting the correct local tax (where applicable) based on where the Missouri
purchaser stores, uses or consumes the tangible personal property. If you do not know the correct tax rate, visit
http://dor.mo.gov/tax/business/sales/rates/ or contact the Department of Revenue, Taxation Division at (573) 751-2836.
Certain community improvement districts also impose a local use tax and can be found on our website. If reporting
Community Improvement Districts an address must be supplied to verify it is within the district.

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                     Form         Missouri Department of Revenue
   53-V                           Vendor’s Use Tax Return

                                          Select one if:               Missouri Tax Identification Number                      Federal Employer Identification Number
                     r Amended Return      r Additional Return 
 Owner Name                                                          Business Name                                                   Reporting Period

 Mailing Address                                                                           City                                      State    Zip Code

 Business Phone Number                                          Due Date                                       E-mail Address
(___ ___ ___ ) ___ ___ ___- ___ ___ ___ ___                     ___ ___ / ___ ___ / ___ ___ ___ ___

 Address Correction:   r Mailing Address                                                                       Department
                                                                                                                Use Only
                     This return must be filed for the reporting period indicated even if you have no taxable purchases to report.
                               Business Location                Code                       Gross Receipts Adjustments          Taxable     Rate (%)                 Amount of Tax
                                                                                                          (Indicate + or -)    Sales

                     Amount of Tax: Multiply the taxable sales of each location by the tax rate indicated for that location and enter 
I
                     AMOUNT OF TAX due for each reporting location. Compute totals for each column on each page of the return.
                     Example:

                            Business            Code                 Gross                 Adjustments              Taxable                                                             Amount of
                                                                                                                                         Rate (%)
                             Location                             Receipts                 (INDICATE + OR -)        Sales                                                                  Tax
                            Excelsior          23086 047                                                                                   7.600                                           $152.00
                                                                 $2,500.00                     -$500.00           $2,000.00
                            Springs             0001

                     23086- Represents the city, which in this example is Excelsior Springs.
                     047- Represents the county, which in this example is Clay County.
                     0001- This stands for the first location registered.

   Sales Information Page 1 Totals ......................................................  J                      J            J                                                           J
                     Page        --          Totals  ..................................... K                      K            K                                                           K
                     Totals (All Pages) ................................................   L                      L            L                                 1.                        L
                     Check our website at      http://dor.mo.gov/business/sales/rates/     for the correct tax    Subtract: 2% timely payment                    2.
                                                                                                                                                                 -                         M
                     rate.  If the rate is more than 4.225%, local tax applies and you must add that higher       allowance (if applicable) ..................   3. 
                     rate to your return.                                                                         Total vendor’s use tax due ..............      =                         N
                     Final Return: If this is your final return, enter the close date below and check the         Add: interest for late                         4. 
                     reason for closing your account.  Missouri law requires any person selling or                payment (See Line 4 of Instructions)           +                         O
                     discontinuing business to make a final use tax return within fifteen (15) days of the                                                       5. 
                                                                                                                                                                 +                         P
                     sale or closing.                                                                             Add: additions to tax ........................ 6. 
                     Date Business Closed: ___ ___ / ___ ___ / ___ ___ ___ ___                                    Subtract: approved credit ................     -                         Q
                                                                                                                  Pay this amount                          t     7.
                            r  Out of Business       r  Sold Business      r  Leased Business                     (U.S. Funds Only) ......................       =                         R

                     If you pay by check, you authorize the Department of Revenue to process the check            Department Use Only                      t
                     electronically.  Any check returned unpaid may be presented again electronically.
                     Under penalties of perjury, I declare that the above information and any attached supplement is true, complete, and correct.  I have direct control, 
                     supervision, or responsibility for filing this return and payment of the tax due.  I attest that I have no gross receipts to report for locations left blank.
                     Taxpayer or Authorized Agent’s Signature                              Title                                              Date (MM/DD/YYYY)
                                                                                                                                              __ __ /__ __ /__ __ __ __ 
   Signature         Printed Name                                          S                          Tax Period (MM/DD/YYYY) though (MM/DD/YYYY)
                                                                                                      __ __ /__ __ /__ __ __ __      through    __ __ /__ __ /__ __ __ __
                                                                                                                                                                 Form 53-V (Revised 06-2014)
Mail to:                    Taxation Division                        Phone: (573) 751-2836
                     Vendor’sP.O.TotalsBox 840 (Page 1): Enter total grossTTY: (800)receipts,735-2966adjustments, taxableVisit http://dor.mo.gov/business/sales/sales and vendor’s use tax due for Page 1. 
 J                          Jefferson City, MO 65105-0840            Fax: (573) 751-7273                                       for additional information.
                     Vendor’s Totals (Additional Pages): E-mail:Enter  totalsalesuse@dor.mo.govgross receipts, adjustments, taxable sales and vendor’s use tax due 
K
                     for additional pages (if applicable).
                     Line 1 - Vendor’s Total (All Pages): Enter total gross receipts, adjustments, taxable sales and vendor’s use tax due 
L
                     for all pages.
                     Line 2 - Timely Payment Allowance: If you file your return and payment by the required due date, enter two percent 
M
                     (2%) of the amount shown on Line 1. If not paid by the due date or Line 1 is “zero”, leave blank.
                     Line 3 - Total Vendor’s Use Tax Due: Enter total use tax due (Line 1 – Line 2). Example:  $500.00 - $10.00 = $490.00 
N
                     tax due.  
                     Line 4 - Interest for Late Payment: If the tax due is not paid by the due date, multiply Line 3 by the daily interest rate.  
O
                     Then multiply this amount by the number of days late. Your use tax return is considered timely if it is postmarked on 
                     or before the required due date. If a metered postmark differs from the U.S. Postal Service postmark, the U.S. Postal 
                     Service postmark will be used as evidence of timely filing. See the example below:
                     Note:  Number days late is counted from due date to postmark date.  
                     The following example is based on an annual interest rate of 4% and a daily rate of .0001096. 
                     Example: Line 7 is $480: 
                     (A) $480 X .0001096 = .05261 
                     (B) .05261 X 20 days late = 1.05 
                     $1.05 is the interest for late payment
                     Access http://dor.mo.gov/calculators/interest/ to help you calculate the appropriate interest.

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Form Missouri Department of Revenue
53-V Vendor’s Use Tax Return

Select one if: Missouri Tax Identification Number Federal Employer Identification Number
r Amended Return r Additional Return
OwnerLineName5 - Additions to Tax: For failure toBusinesspay useName tax on or before the due date, 5 percentReportingof linePeriod3. For failure to file
P
use tax on or before the due date, 5 percent of Line 3 for each month late up to a maximum of 25 percent (5 months
Mailing Address late in filing = 25 percent) City State Zip Code
Note: If additions to tax for failure to file applies, do not pay additions to tax for failure to pay.
Business Phone Number Due Date E-mail Address
(___For___example,___ ) ___ ___if___a return- ___ ___due___May___20___is filed___ / ___any___time/ ___between___ ___ ___May 21 – June 20, the rate would be 5 percent; if filed
any time between June 21 – July 20, the rate would be 10 percent; and so on, up to a maximum of 25 percent.
AddressExample: Correction: Returnr Mailingis dueAddressMay 20, but is filed (postmarked) June 10 Department
Use Only
Line 3 is $500.00This return must be filed for the reporting period indicated even if you have no taxable purchases to report.
Business Location Code Gross Receipts Adjustments Taxable Rate (%) Amount of Tax
$500.00 x 5% = $25.00 (Indicate + or -) Sales
$25.00 is the additions to tax.
Access http://dor.mo.gov/calculators/interest/ to help you calculate the appropriate additions.
Line 6 - Approved Credit: Enter on Line 6 any approved use tax credit for which the Director of Revenue issued you
Q
an approved credit. Note: The Director may apply the approved credit amount toward a delinquency at any time
without prior notice.
You can also access the Department’s website to determine if an overpayment exists on your Missouri tax account by
going to http://dor.mo.gov/business/creditinquiry/. You will need your Missouri Tax I.D. Number and PIN.
Line 7 - Pay this Amount: Enter total amount due (Line 3 + Line 4 + line 5 – Line 6). Send payment for the total
R
amount. Make check, draft, or money order payable to the Director of Revenue (U.S. funds only). Do not send cash
or stamps. Visit http://dor.mo.gov/business/payonline.php to pay electronically.
Sign and Date Return: Taxpayer or authorized agent must sign the return. Mail to: Missouri Department of Revenue,
S
P.O. Box 840, Jefferson City, MO 65105-0840.

Sales Information Page 1 Totals ......................................................
Page -- Totals .....................................
Totals (All Pages) ................................................ 1.
Check our website at http://dor.mo.gov/business/sales/rates/ for the correct tax Subtract: 2% timely payment 2.
-
rate. If the rate is more than 4.225%, local tax applies and you must add that higher allowance (if applicable) .................. 3.
rate to your return. Total vendor’s use tax due .............. =
Final Return: If this is your final return, enter the close date below and check the Add: interest for late 4.
reason for closing your account. Missouri law requires any person selling or payment (See Line 4 of Instructions) +
discontinuing business to make a final use tax return within fifteen (15) days of the 5.
+ P
sale or closing. Add: additions to tax ........................ 6.
Date Business Closed: ___ ___ / ___ ___ / ___ ___ ___ ___ Subtract: approved credit ................ - Q
Pay this amount t 7.
r Out of Business r Sold Business r Leased Business (U.S. Funds Only) ...................... = R

If you pay by check, you authorize the Department of Revenue to process the check Department Use Only t
electronically. Any check returned unpaid may be presented again electronically.
Under penalties of perjury, I declare that the above information and any attached supplement is true, complete, and correct. I have direct control,
supervision, or responsibility for filing this return and payment of the tax due. I attest that I have no gross receipts to report for locations left blank.
Taxpayer or Authorized Agent’s Signature Title Date (MM/DD/YYYY)
__ __ /__ __ /__ __ __ __
Signature Printed Name S Tax Period (MM/DD/YYYY) though (MM/DD/YYYY)
__ __ /__ __ /__ __ __ __ through __ __ /__ __ /__ __ __ __
Form 53-V (Revised 06-2014)
Mail to: Taxation Division Phone: (573) 751-2836
P.O. Box 840 TTY: (800) 735-2966 Visit http://dor.mo.gov/business/sales/
Jefferson City, MO 65105-0840 Fax: (573) 751-7273 for additional information.
E-mail: salesuse@dor.mo.gov

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Detailed Instructions For Consumer’s Use Tax Return

A
A

D E F G H
Business Identification Area: Please use the return which has the Missouri Tax I.D. Number, owner’s name, business
A
name, mailing address, reporting period, and telephone number preprinted at the top of the return. Correct any wrong
information. If this information is not preprinted, enter the correct information in the spaces provided.
Address Correction: Check the appropriate box for the address you are correcting. If mailing address is checked, enter
B the correct address in the business identification area. If the reporting location is checked, enter the correct address for
the reporting location(s) being corrected in the BUSINESS LOCATION column. If mailing address and business address
are the same, please correct both.
Cumulative Taxable Purchases: If you do not have $2,000 in cumulative taxable purchases, indicate this in the box
C
located at the top of the front page.
Business Location: Enter the location in which you make purchases subject to consumer’s use tax. If you are
D filing a preprinted return furnished by the Department, the codes are already printed in this column. If completing a
non-preprinted return, enter the city, county and site code for each location you are reporting. The city and county
codes are located on the rate chart provided at https://dor.mo.gov/business/citycounty/.
You can also add or close a business location by completing a Registration Change Request (Form 126 ),contact a
customer service representative at (573) 751-5860 ,or e-mail businesstaxregister@dor.mo.gov.
E Code: This code is the combination of the city code, county code and a site code for your location(s). These codes are
used for distribution of tax to the particular city, county or district. If you are filing a preprinted return furnished by the
Department, the codes are already printed in this column. If completing a non-preprinted return, enter the city, county
and site code for each location you are reporting. The city and county codes are located on the rate chart provided at
https://dor.mo.gov/business/citycounty/.

F Taxable Purchases: Once you have made cumulative taxable purchases of $2,000 or more during the calendar year
subject to consumer’s use tax, you must remit consumer’s use tax on all of your purchases, including the first $2,000.
Enter your taxable purchases for each location.
G Rate: The percentage rate indicated in this column represents the combined state, education, conservation, parks and
soils, and local option use tax for this “reporting location”. Tax rates include the applicable local use tax rate.
If you do not know the correct tax rate, visit https://dor.mo.gov/business/citycounty/ or contact the Department of
Revenue, Taxation Division at (573) 751-2836. Certain community improvement districts also impose a local use tax
and can be found on our website. If reporting community improvement districts an address must be supplied to verify it
is within the district.
H Amount of Tax: Multiply the taxable purchases times the rate to arrive at the Amount of Tax for each location. Compute
totals for each column on each page of the return.
Example:

Amount of
Business Code Taxable Rate (%)
Location Purchases Tax
Excelsior 23086 047
$2,100.00 7.600 $159.60
Springs 0001
23086- Represents the city, which in this example is Excelsior Springs.
047- Represents the county, which in this example is Clay County.
0001- This stands for the first location registered.
6

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I I
J J
K K

I Consumer’s Totals (Page 1): Enter total taxable purchases and consumer’s use tax due for Page 1.
Consumer’s Total (Additional Pages): Enter total taxable purchases and consumer’s use tax for additional
J pages (if applicable).
Line 1 - Consumer’s Total (All Pages): Enter total taxable purchases and consumer’s use tax for all pages.
K
Line 2 - Interest for Late Payment: If the tax due is not paid by the due date, multiply Line 1 by the daily interest rate.
L Then multiply this amount by the number of days late. Your use tax return is considered timely if it is postmarked on
or before the required due date. If a metered postmark differs from the U.S. Postal Service postmark, the U.S. Postal
Service postmark will be used as evidence of timely filing. See the example below:

Note: Number days late is counted from due date to postmark date.
The following example is based on an annual interest rate of 4% and a daily rate of .0001096.
Example: Line 7 is $480:
(A) $480 X .0001096 = .05261
(B) .05261 X 20 days late = 1.05
$1.05 is the interest for late payment
Access http://dor.mo.gov/calculators/interest/ to help you calculate the appropriate interest.
Line 3 - Additions to Tax: For failure to pay use tax on or before the due date, 5 percent of line 1. For failure to file use
M tax on or before the due date, 5 percent of Line 1 for each month late up to a maximum of 25 percent (5 months late in
filing = 25 percent) Note: If additions to tax for failure to file applies, do not pay additions to tax for failure to pay.
For example, if a return due May 20 is filed any time between May 21 – June 20, the rate would be 5 percent; if filed
any time between June 21 – July 20, the rate would be 10 percent; and so on, up to a maximum of 25 percent.

Example: Return is due May 20, but is filed (postmarked) June 10
Line 1 is $500.00
$500.00 x 5% = $25.00
$25.00 is the additions to tax.
Access http://dor.mo.gov/calculators/interest/ to help you calculate the appropriate additions.
Line 4 - Approved Credit: Enter on Line 4 any approved use tax credit for which the Director of Revenue issued you an
N
approved credit. Note: The Director may apply the approved credit amount toward a delinquency at any time
without prior notice.
You can also access the Department’s website to determine if an overpayment exists on your Missouri tax account by
going to http://dor.mo.gov/business/creditinquiry/. You will need your Missouri Tax I.D. Number and PIN.

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Line 5 - Pay this Amount: Enter total amount due (Line 1 + Line 2 + line 3 - Line 4). Send payment for the total amount.
O Make check, draft, or money order payable to the Director of Revenue (U.S. funds only). Do not send cash or stamps.
Visit http://dor.mo.gov/business/payonline.php to pay electronically.
Sign and Date Return: Taxpayer or authorized agent must sign the return. Mail to: Missouri Department of Revenue,
P P.O. Box 840, Jefferson City, MO 65105-0840.

Payment Options

You have several options to pay your taxes. You can pay by check, draft, or money order payable to the Director of
Revenue (U.S. funds only). Do not send cash or stamps. Your completed return and payment should be mailed to
Missouri Department of Revenue, Taxation Division, P.O. Box 840, Jefferson City, MO 65105-0840.
You can also pay online using the online options below.
Electronic Bank Draft (E-Check) - By entering your bank routing number, checking account number, and your next check
number, you can pay online. There will be a minimal handling fee per filing period or transaction to use this service.
Credit Card - This payment system accepts MasterCard, Discover, Visa, and American Express. The convenience fees
listed below will be charged to your account for processing the credit card payment.

Amount of Tax Paid Convenience Fee
Tax Paid Convenience Fee
$0.00 – $50.00 $1.25
$50.01 – $75.00 $1.75
$75.01 – $100.00 $2.15
$100.01 or more 2.15%

*Rates are subject to change. Please check the website at http://dor.mo.gov/business/payonline.php for current rates.

Note: The handling or convenience fees included in these transactions are being paid to the third party vendor, JetPay,
not to the Missouri Department of Revenue. By accessing this payment system, the user will be leaving Missouri’s website
and connecting to the website of JetPay. The website of JetPay, is a secure and confidential website.

To pay online, please visit: http://dor.mo.gov/business/payonline.php.

TXP Bank Project (TXP) - TXP offers another option for making your tax payments. It allows you to provide payment
information to your bank. The bank, in turn, converts the information into a CCD+ format that allows it to transfer your
payment information along with your authorized ACH credit to the Department. The option is available to any Missouri
taxpayer remitting use tax. If you make your payment electronically, please remember you must still submit your return to
the Department.

By utilizing TXP Bank Project for your tax payment, you eliminate the possibility of postal delays and possible late
payment fees; and the cost and time to generate and sign checks. The Department saves processing and data entry costs
associated with paper remittance. If you have questions about tax TXP Bank Project, please contact the Department by
e-mail at elecfile@dor.mo.gov, call (573) 751-8150, or write to Missouri Department of Revenue, P.O. Box 543, Jefferson
City, Missouri 65105-0543.

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                                       Records to be Retained

The following records should be retained for at least three years (Section 144.320 RSMo):

• Copies of Missouri sales and use tax returns including any worksheets.

• Sales journals, general ledgers, or any and all other source documents used to complete the sales and use tax return.

• Missouri sales invoices.

• Exemption certificates, exemption letters, or other proof of exemption for all sales claimed exempt from Missouri sales 
  or use tax.

• Purchase invoices and especially those for fixed assets purchased by taxpayer.

• Detailed depreciation schedule or fixed asset listing.

• Check register, purchases journal, or disbursement journal.

• Chart of accounts and customer lists.

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