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Department Use Only
Form (MM/DD/YY)
2023 Individual Consumer’s Use Tax Return
4340 Reporting Period
Due Date: 04/15/2024 (MM/YY) 1 2 2 3
Missouri Tax I.D. *23021010001*
Number 23021010001
.2. Last Name First Name M.I. SSN
Street Address City State Zip
3. Spouse’s Last Name First Name M.I. Spouse SSN
Street Address City State Zip
4. Street Address City Zip 5. Inside 6. City/County 7. Taxable 8. Tax 9. Amount of
City Limits Code(s) Purchases Rate Tax
Yes
Yes
Yes
15. Provide a description of purchases you made 10. Total Purchases 11. Total Due
$ 0.00 $ 0.00
Interest For 12.
Late Payment
13.
16. r One time purchase r I expect to make future taxable purchases. (see instructions) Additions To Tax
I have direct control, supervision, or responsibility for filing this return and payment of the tax due. Under penalties of perjury, I declare Pay This Amount 14.
that this is a true, accurate, and complete return. (U.S. Funds Only) $ 0.00
17. Signature(s) Date (MM/DD/YYYY) Daytime Telephone
__ __ /__ __ __ / __ __ __(__ __ __)__ __ __–__ __ __ __ DOR ONLY
Make check payable to the address listed below. Do not send cash. You may not use your individual income tax refund to pay your use tax liability. Do not send with individual
income tax return. If you pay by check, you authorize the Department of Revenue to process the check electronically. Any check returned unpaid may be presented again electronically.
This form is not intended for use by businesses. Businesses that have a use tax liability should contact the Department of Revenue.
See the address and phone number below.
What is Consumer’s Use Tax? - Use tax is imposed on the storage, use, or 5. Select the box “Yes” if your address is inside the city limits. This
consumption of tangible personal property in this state. You must pay information is used to determine the correct tax rate.
consumer’s use tax on tangible personal property stored, used, or consumed 6. Enter the jurisdiction code for your address. These codes can be found at
in Missouri unless you paid tax to the seller or the property is exempt from tax. dor.mo.gov/taxation/business/tax-types/sales-use/rate-tables/.
If an out-of-state seller does not collect use tax from the purchaser, the 7. Enter the taxable purchases for each reporting location during the tax period.
purchaser is responsible for remitting the use tax to Missouri. A purchaser is Enter zero if you made no taxable purchases at a location during the tax period.
required to file a use tax return if the cumulative purchases subject to use 8. Enter the tax rate found at dor.mo.gov/taxation/business/tax-types/sales-use
tax exceed $2,000 in a calendar year. Use tax is computed on the purchase /rate-tables/. Select the use tax rate where you reside unless you are
price of the goods. Please refer to the Department’s website for additional storing, using, or consuming tangible personal property at a different location. For
information: dor.mo.gov/taxation/individual/tax-types/consumers-use.html. qualifying food purchases you will use the food use tax rate. For aircraft
Taxable Purchases - Compile a list of all purchases you made during the purchases reference (Form 5741), Aircraft Consumer’s Use Tax Return.
calendar year and didn’t previously pay Missouri sales or use tax. You can find 9. Enter the amount of tax by multiplying taxable purchases times the tax rate.
this information from invoices, bills, credit card statements, and canceled 10. Enter total taxable purchases.
checks. Examples are purchases you made from the Internet, catalogs, food 11. Enter total tax due.
purchases, TV, or telephone marketing, goods from foreign countries, and 12. Enter interest for late payment. The interest rate is subject to change each
Instructions aircraft. The total of all purchases during the year that were not previously taxed year. Refer to the Department’s website dor.mo.gov/calculators/interest/ to
must be used in computing the amount of use tax due. calculate the amount of interest due.
13. Enter the amount of additions to tax. The rate is 5 percent per month of total
Due Date - The due date each year is April 15. When the due date falls on a tax due,not to exceed 25 percent. Refer to the Department’s website at
Saturday, Sunday, or a legal holiday, the return and payment are considered dor.mo.gov/calculators/interest/ to calculate the amount of additions due.
timely if made on the next business day. 14. Enter the sum of Lines 11 through 13.
15. Enter a description of the purchases you made subject to use tax.
Line by Line Instructions 16. Select one of the boxes. You will be issued a Missouri Tax ID number to
1. Enter your Missouri Tax ID Number. If you do not have a number, leave blank. process your return, but you will not be required to register with the
2. Enter your full name, Social Security Number and complete address. Department. If you have ongoing purchases, you will receive a preprinted
3. Enter your spouse’s full name, Social Security Number and complete address. Consumer’s Use Tax Return (Form 53-C) to complete each year by April 15,
4. List each address where the property purchased is stored, used or unless you request a different filing frequency.
consumed. 17. Sign, date, and enter your daytime telephone number.
The use tax rates may be found on the Internet at: dor.mo.gov/taxation/business/tax-types/sales-use/rate-tables/2023/.
businesstaxprocessing@dor.mo.gov Form 4340 (Revised 12-2023)
Mail to: Taxation Division E-mail:
P.O. Box 840
Jefferson City, MO 65105-0840 Ever served on active duty in the United States Armed Forces?
If yes, visit dor.mo.gov/military/ to see the services and benefits we offer to all eligible
Phone: (573) 751-2836 military individuals. A list of all state agency resources and benefits can be found at
Fax: (573) 522-1762 veteranbenefits.mo.gov/state-benefits/.
TTY: (800) 735-2966
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