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Detailed Instructions For Completing the Single Location Voucher
Missouri Department Of Revenue
PO Box 3360, Jefferson City, MO 65105-3360 1. Gross Receipts ................... $ • D
•
Sales Tax Return 2. Adjustments
Missouri Tax I.D. Number (+ OR –) ................. $ •• E
Business Location A 3. Taxable Sales ..................... $ • F
%
4. Rate .................................... G
Tax Period B Due Date 5. Amount Due. ...................... $ • • H
6. Timely Payment 2% ....... – $ •• I
7. Total Tax Due ................. = $ • • J
8. Interest for
Late Payment .................. + $ • •
9. Additions to Tax .............. + $ • •
Form 2760 10. Approved Credit .............. – $ • •
(Revised 12-2014)
(U.S. Funds Only) ........... = • •
Signature C Date (MM/DD/YYYY)__ __ /__ __ /__ __ __ __ 11. Pay This Amount $
By signing this return I am authorizing the Department of Revenue to issue any
potential refund(s). Under penalties of perjury, I declare that this is a true, accurate, Department Use Only ............... * • •
and complete return. 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. Department Use Only ...............
*
Business Identification Area: Please use the return that has the Missouri Tax I.D. Number, owner’s name,
A
business name, mailing address, reporting period, and telephone number preprinted on the return. Correct any wrong
information.
Business Location: The business location for which you are registered to report sales tax is preprinted in this
B
column. If a non-preprinted return is used, enter the business location address.
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 send an e-mail to businesstaxregister@dor.mo.gov. A Sales
and Use Tax Bond is required for adding sales tax locations to your account if you have not met the one year good
pay history requirement.
Sign and Date Return: Taxpayer or authorized agent must sign the return. Mail to: Missouri Department of Revenue,
C
P.O. Box 840, Jefferson City, MO 65105-0840.
Line 1 - Gross Receipts: Enter gross receipts from all sales of tangible personal property and taxable services that
D
were made during the period . If none, enter “0” (zero).
Line 2 - Adjustments: Make authorized adjustments for the location for which you are reporting sales. Indicate the
E “+” 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.
Line 3 - Taxable Sales: Enter the amount of taxable sales. To determine this amount, use the following formula:
F
Gross receipts (+) or (-) Adjustments must equal taxable sales
Line 4 - Rate: The percentage rate indicated in this column represents the combined state, education, conservation,
G
parks and soils, and local sales tax rates. Tax rates include the applicable local sales tax rate. Sellers are responsible
for collecting the correct tax rate based on the location of their place of business. If you do not know the correct tax
rate, visit http://dor.mo.gov/business/sales/rates/ or contact the Department of Revenue, Taxation Division at (573)
751-2836.
Line 5 - Amount Due: Multiply the taxable sales by the tax rate indicated for the location and enter AMOUNT OF
H
TAX due for the business location.
Line 6 - Timely Payment Allowance: If you file your return and payment by the required due date, enter two percent
I
(2%) of the amount shown on Line 5. If not paid by the due date or Line 5 is “zero”, leave blank.
Line 7 - Total Tax Due: Enter total sales tax due (Line 5 – Line 6). Example: $500.00 - $10.00 = $490.00 tax due.
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