ATTENTION - All Sales and Use Tax Filers
The Missouri Department of Revenue is implementing a new integrated tax system. The new system will provide the Department the ability to scan and capture information on most paper returns. For this to work properly, returns must be uniform in appearance and format.
You will notice several formatting changes on the returns the Department prints and mails to you. In addition to the formatting changes, the Department has modified the codes we use to identify the specific location of your business. Because many sales and use tax filers generate their own returns instead of utilizing the preprinted returns the Department provides, those filers need to be aware of the changes.
The newly designed returns are available for downloading on our website at http://dor.mo.gov/forms/. The form numbers have not changed:
Sales Tax, Form 53-1
Consumer’s Use Tax, Form 53-C
Vendor’s Use Tax, Form 53-V
As an alternative, the Department will accept an Excel file formatted with the business’ same location and rate data as the Department’s version.
If you currently generate your own returns, you must modify them to meet the new standards for use after September 1, 2017. Additionally, you will need to receive prior approval from the department before your computer-generated form will be accepted. These returns must not only contain all the information that appears on the preprinted return the Department mails you, they must meet all formatting standards as well, including column width and row height. Modifying your self-generated return to the new format will facilitate accurate and timely processing. Learn more about how to obtain approval at http://dor.mo.gov/vendors/datarec.php
To ensure the proper rate is utilized, you must always include the applicable jurisdiction code, item code, and site code for each location. The format for these codes has changed slightly, so it is important that you use the codes listed on the preprinted returns the Department generates, or you may obtain the codes for new locations on the Department’s website at http://dor.mo.gov/business/sales/rates.
The current return’s location code contains a city code, a county code, and a site code. The new format will expand the city and county code into a ‘jurisdiction code’ to be a unique code encompassing a city, county and any applicable districts. In the future we will be adding a unique three digit code to the end of the jurisdiction code that represents all applicable districts. Continue to check our website for further updates regarding the new jurisdiction code.
|123 Main St
|Business Location||Jurisdiction Code||Item Code||Site Code|
|123 Main St
The jurisdiction codes for every city/county/district combination will be listed on our website’s rate chart at http://dor.mo.gov/business/sales/rates/.
Special Item Tax Rates
Missouri and some local tax statutes impose special tax rates for the sale of certain items, such as food and qualifying sales tax holiday items. The current return lists these “item taxes” on a separate line and includes a four digit alpha-numeric code to distinguish them from sales imposed at the regular sales tax rate. All item taxes in the new system will be listed on a separate line represented by a special numeric item code. The chart below contains the special item taxes by the current code, the new code, and the description moving forward.
|Current Code||New Item Code||Description|
|FD01 - FD07||1001||FOOD TAX|
|RS01||1501||LAMAR HEIGHTS FOOD TAX|
|BT01||3001||BATTERY MANUFACTURING EXEMPT|
|TR01||7001||BRANSON TOURISM DISTRICT HOTEL EXEMPTION|
|SH02||8001||BACK TO SCHOOL SALES TAX HOLIDAY|
|SH03||8002||SHOW ME GREEN SALES TAX HOLIDAY|
Other location types such as the sale of domestic utilities and jet fuel will now also have a separate item code. On the new return these will continue to display on a separate line, but will also include a numeric item code. The chart below lists these items and their respective codes:
|New Item Code||Description|
|2100||MOTOR VEHICLE LEASING|
|2101||OUT OF STATE MOTOR VEHICLE LEASING|
The Department generated site code is uniquely assigned to each reporting location. It is important that the site code is included on your return. It ties the reporting location to the specific taxpayer within the integrated system and is vital to accurate automated return processing and ensures local taxes are properly designated to the correct Missouri political subdivisions.
The Missouri Sales/Use Tax Online Reporting system will not be updated with the new format. At this time, we plan to shut this system down August 29th. The Department will replace the current sales and use tax electronic filing application in time for September filing. Continue to check our website because these dates are subject to change.
If you have questions or would like additional information, feel free to contact the Taxation Division, P. O. Box 840, Jefferson City, MO 65105-0840, e-mail [email protected] or call 573-751-2836.