District Officials Information

House Bill 191 amended section 238.235, RSMo. to require the Department of Revenue (Department) to begin collecting sales taxes imposed by transportation development districts (TDD).  While the legislation is effective August 28, 2009, the statute includes a provision that the collection of taxes by the D epartment are effective on the first day of the second calendar quarter after the Department receives notification. As a result, the TDD must notify the Department of their sales tax to ensure the Department will begin collecting their tax at the earliest possible date. The Department will first begin collecting a transportation development district’s tax for tax periods beginning January 1, 2010 if it receives notification from the district prior to September 30, 2009.

Notification to the Department

In order for the Department to collect a transportation development district’s local sales tax, the district’s notification must include the following to ensure that the Department has all the documentation we need to meet both statutory and administrative requirements for the collection, administration, enforcement and operation of the tax:

The notification must be sent to the Department by certified mail to:

Taxation Division
Local Tax Unit
P.O. Box 3380
Jefferson City,  MO 65105-3380

You can also fax your notification and follow up with the originals via certified mail:

Access the following checklist to include with your notification:

For additional information, contact the Local Tax Unit at the address above, phone (573) 751- 4876, or e-mail [email protected].

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Department Action

Upon receipt of the TDD notification, the Department will:

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