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Consumer’s Use Tax Return (Form 53-C) Instructions
Important: This return must be filed for the reporting period even though you have no tax to report.
Effective July 30, 2021, all businesses reporting sales or use tax from 3 or more locations, are required to file sales and use tax return(s) electronically.
Returns can be conveniently filed electronically through the secure MyTax Missouri Portal at, mytax.mo.gov.
Amended Return Check Box – This box should be checked to correct a previously filed return to show an increase or decrease in the amount of tax liability. A separate return must be
filed for each period being amended. If the return and payment are being submitted after the period(s) due date, interest and penalty will apply to the additional amount being reported.
Please note if an overpayment has been authorized, the overpayment is subject to be used as an offset towards any debt. In addition, to receive a refund of the overpayment or to have
the overpayment applied to another period as a credit attach a Seller’s Claim for Sales or Use Tax Refund or Credit (Form 472S).
Filing Frequency - This is the frequency in which you are required to file your returns. Not a required field. If unknown leave blank.
PIN – This is a unique four digit number that is issued to you by the Department of Revenue. Not a required field. If unknown leave blank.
Due Date – Visit dor.mo.gov/taxcalendar/ for a list of due dates.
Missouri Tax I.D. Number – This is an eight digit number issued by the Missouri Department of Revenue to identify your business. If you have not registered with the Department,
complete the Missouri Tax Registration Application (Form 2643) or complete your registration online by going to mytax.mo.gov/rptp/portal/business/register-new-business/. If you
have misplaced your Missouri Tax I.D Number, you can call (573) 751-5860.
Federal Employer I.D. Number – This is a nine digit identification number issued by the Internal Revenue Service to identify your business.
Reporting Period - This is the tax period you are required to file based on your filing frequency.
Owner and Business Name, Address, City, State and ZIP Code – Enter the name, address, city, state and ZIP code. Note: In the event your mailing address, primary business location,
or a reporting location has changed you will need to complete the Missouri Registration Change Request (Form 126) and submit it with your return.
You must pay consumer’s use tax on tangible personal property stored, used, or consumed in Missouri unless you paid tax to the seller or the property is exempt from tax. A
purchaser is required to file a use tax return if the cumulative purchases subject to use tax exceed $2,000 in a calendar year. If you do not have $2,000 in cumulative taxable purchases
this calendar year, mark the box indicating you do not have cumulative purchases totaling more than $2,000 and you do not owe consumer’s use tax at this time.
Line 1- Totals (All Pages) – Enter the total of taxable purchases and amount of tax due for all pages.
Each page must have a breakdown per business location identifying the item code, site code, taxable purchases and amount of tax. See the page two instructions for more information.
If a breakdown is not provided, your filing will be considered incomplete and may be subject to penalties and interest. Attach additional pages if necessary.
Adding New Locations – This box should be checked when adding a new business location(s). The location information (street address and city) on page two or subsequent pages
must be completed when this box is checked. A breakdown per location which identifies the item code, taxable purchases, and amount of tax must also be provided. See page two
instructions for more information.
Final Return – If this is your final return, enter the close date and check the reason for closing your account. Missouri law requires any person selling or discontinuing business to make
a final sales tax return within 15 days of the sale or closing.
Line 2 – Subtract: Approved Credit – This is a credit that has been approved by the Department of Revenue. You must attach a Form 472s to have the credit applied.
Line 3 – Balance Due – Amount of Tax from line 1 minus line 2 (if applicable).
Line 4 – Add Interest for late payments – If tax is not paid by the due date, (A) multiply Line 3 by the daily interest rate*. Then (B) multiply this amount by the number of days late. See
example below. Note: The number of days late is counted from the due date to the postmark date.
For example, if the due date is March 20, and the postmark date is April 9, the payment is 20 days late. The example below is based on an annual interest rate of 4% and a daily rate
of .0001096.
Example Line 3 is $480
(A) $480 x .0001096 = .05261 *14000000001*
(B) .05261 x 20 days late = 1.05 14000000001
1.05 is the interest for late payment
*The annual interest rate is subject to change each year. Visit dor.mo.gov/intrates.php to access the annual interest rate. Visit dor.mo.gov/calculators/interest/ for assistance
calculating the appropriate interest.
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